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Full text of "Accounts of gold mining and exploration companies. With instructions and forms for rendering the same to the head office"

LIBRARY 

OF THE 

University of California. 



Class 



Digitized by the Internet Archive 

in 2007 with funding from 

IVIicrosoft Corporation 



http://www.archive.org/details/accountsofgoldmiOOdonarich 



ACCOUNTS 



OF 

GOLD MINING AND EXPLORATION 
COMPANIES. 

With Instructions and Forms for Rendering the same 
to the Head Office. 



BY 

T. DONALD. 




EFFINGHAM WILSON, 
Royal Exchange, E.G. 

1901. 






L 'NDON : 

Printed by Fbedc. C. Mathieson & Sons, 
16, Copthall Avenue, E.G. . 



PREFACE. 



The want of a Work on the Accounts of Gold Mining 
and Exploration Companies has been long felt by the 
Author during his professional practice as an Accountant 
and Secretary. His aim has therefore been to deal with 
all points that are likely to arise in such Accounts, so as 
to supply not only a reliable guide, but also an exhaustive 
Letter of Instructions from the Directors or Secretary to 
the Local Book-keeper. The suggestions and instructions 
contained herein might, however, be supplemented by the 
Secretary as to any special points that may arise from 
time to time in connection with his own particular 
Company. 

T. DONALD. 



ig, St. Swithin's Lane, E.C. 
12th July, 1897. 



16403? 



TABLE of CONTENTS. 



Pars. 

Introduction ... ... ... ... ... .. i 

Objects ... ... ... ... ... ... ... 2 

Books of Account ... ... ... ... ... . 3 

Journal ... ... ... .. . . ... . . 4 

Cash Book 5 

Ledger ... ... ... ... . ... . 6 

Petty Cash Book 7 

Bill Books 8 

Stores Books ... ... ... ... ... ... 9 

Wages or Time Books ... ... ... ... ... 10 

Debit Note 11 

Account Current ... ... ... ... ... 12 

Opening Accounts... ... ... ... ... .. 13 

Head Office Account ... ... ... ... .. [4 

Creditors and Debtors ... ... . ... ... 15 

Cash Account ... ... ... ... .. ... 16 

Plant and Machinery ... ... ... ... ... 17 

Buildings ... ... ... ... ... ... ... 18 

Stores Account ... ... ... ... ... ... 19 

Furniture ... ... ... ... ... ... ... 20 

Livestock ... ... ... ... .. ... ... 21 

Timber and Fuel ... .. ... ... ... ... 22 

Purchase of Property ... ... ... ... ... 23 

Ore at Grass ... ... ... ... . 24 

Development of Mine ... ... ... ... ... 25 

Mining Expenses ... ... ... ... ... 26 

Depreciation ... ... ... ... ... ... 27 

Repairs and Renewals ... 28 

Wages Account ... ... ... ... ... .. 29 

Manager's Salary ... ... 30 



r ^ 

Office Sninncs 3» 

G iicjrdl Othce Expenses ... ... ... ... ... 3^ 

Licenses ... ... ... ... ... ' .. ••• 33 

Land Companies ... ... ... ... ... ... 34 

Purchase of Properties ... ... ... .. ... 35 

Rent of Farms 3^ 

Cutting and Selling Timber ... ... ... ... 37 

Cultivation of Farms ... ... ... ... ... 3^ 

Propert}' Registers ... ... ... ... ... ... 39 

Prospectors... ... ... ... ... ... ••• 4° 

Bonuses ... ... ... ... ... ••• ••• 4^ 

Monthly Report ... 42- 

Quarteily Statement ... ... ... ... ... 43 

Information to be sent to Head Office ... ... ... 44 

Audit 45 

Declaration of Trust ... ... ... ... •■• 4^ 

Shares in other Companies ... ... ... ... 47 

Concluding Remarks ... ... ... ... ... 4^ 



Page. 

Index to Contents ... 5a 

Table of Forms 5^ 

Memorandum Pages 57 




ACCOUNTS 



OF 



Gold Mining & Exploration 



COMPANIES. 



In submitting the following short Treatise, 
Introductory it is assumed that the reader is already 
Remarks, i. acquainted with the principles of Book- 
keeping, the writer's present intention 
being to advise as to the method of keeping and rendering 
Accounts to the Head Office, such advice being based 
on many years' practical experience with the Accounts of 
Gold Mining and Exploration Companies. 

It should be borne in mind that the 
Objects, 2. object of Book-keeping is to have a com- 
plete record of the various pecuniary 
transactions of the Company ; and the object of the Book- 
keeper should, therefore, be to supply this record correctly, 
and with such brevity as is compatible with the details 
required for reference. 



8 

The primary Books of Account are 
Books of the same as used in a merchant's office, 

Account, 3. viz. : — 

1. Journal, 

2. Cash Book, 

3. Ledger, 

and in this order we will consider their respective uses. 

The Journal ought to contain a record 
The Journal, 4. of all transactions other than cash receipts 
and payments. The book may be sub- 
divided as follows : — 



{a, Bills Payable. 

(b) Bills Receivable. 

(c) Stores Inwards Book. 

(d) Stores Outwards Book. 
{e) Wages 01 Time Book. 



It is preferable, however, to treat these as Memorandum 
Books, and not as Books of Account. (See paragraph 8.) 



Care should be taken that no transfer of an item in the 
Ledger from one account to another is made, except by means 
of an entry in the Journal. A certified copy of the Journal 
should be sent to the Head Office monthly on the following 
form :- - 



THE 



..COMPANY, LIMITED. 



Copy of Journal for Month ending.. 



I certify the foregoing: to be a true copy of the 

Company's Journal, kept at _ .. for the 

month ending: „ 



Book-keeper, 



Manager, 



Date 



lO 

The Cash Book ought to contain, in 

Cash Book, 5. chronological order, a record of all cash 

receipts and }>a)nients. It is, btiictl/ 

speaking, a Ledger account kept in a separate book for the 

sake of convenience, and should more correctly be termed the 

" Cash Account." 

All cash received should be paid forthv^^ith into the Bank, 
and all payments made by cheque payable " to order." It 
will therefore be seen that, after allowing for any amounts, 
either receipts or paym.ents, which may not have been entered 
in the Pass Book, that the balance at the bank will agree with 
the balance shewn in the Cash Book; and a statement setting 
forth this agreement should be recorded in the Cash Book at 
the end of each month. 

In some systems it is customary to journalise the cash. 
This is quite unnecessary. The fact of a receipt being entered 
on the Dr. side of the Cash Book makes a debit entry, in as 
much as it debits the Cash Account ; while a payment being 
entered on the Cr. side of the Cash Book, makes a credit 
entry, thereby crediting the Cash Account. It is obvious, 
therefore, that, if the items are posted into the Ledger on the 
opposite side to that on which they appear in the Cash Book, 
the double entry is effected. 

A certified copy of the Cash Book should be sent to the 
Head Office monthly, for which purpose the following Form 
is recommended : — 



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12 



The Ledger is the book in which the 
Ledger, 6. transactions recorded in the Journal and 
Cash Book are summarized. It ought, 
therefore, to contain a complete classified record of the 
monetary transactions of the Company. It is recommended 
that, in posting, short particulars of each entry be given, 
instead of the all too common expression " To or By Cash,*' 
*' To or By Sundries," &c., which often causes considerable 
waste of time and consequent annoyance to the Manager, or 
other official, who may wish to refer to an account in the 
absence of the Book-keeper. For this purpose it is advisable 
to have the Ledger ruled one account on each opening, not 
one on each page. 

A certified copy of the trial balance of the Ledger should 
be sent to the Head Office monthly on the following form : — 



THE 



COMPANY, LIMITED. 



Trial Balance.. 



I certify the foregoing to be a correct copy of the 

Trial Balance of the Company's Ledger kept at„ 

for the month ending 

Book-keeper, 

_.. Manager, 

Date 



13 

As it is often necessary to make small 

Petty Cash cash payments, it is advisable to draw a 

Book, 7. cheque for say ^^50 for this purpose, 

entering the amount in the General Cash 

Book in the usual way and debiting " Petty Cash Account " 

in the Ledger. The amount should also be entered in the 

receipt column of the Petty Cash Book, and when a payment 

is made it must be recorded in the column provided for that 

purpose and, at the same time, extended in the analysis of 

payments under its proper account. 

At the end of each month or week, if the number of 
payments render it necessary, the columns should be cast 
and agreed with the total payments, and a cheque drawn for 
the amount expended, thus bringing the Petty Cash up to its 
original figure. Supposing sundry payments have been made 
for " Cablegrams," " General Expenses," and " Postages," 
amounting to jf 10 8s. 2d., the entry in the General Cash Book 
should be as follows : — , 

By Petty Cash Disbursements — 



•^ 


£ 5. i, 


Cablegrams 


... 8 6 8 


General Expenses 


... I I 6 


Postages 


...100 



^10 8 2 



and the postings made direct therefrom (/.^., the General 
Cash Book) to the respective Ledger Accounts of ** Cable- 
grams," " General Expenses," and " Postages," leaving the 
*' Petty Cash Account " in the Ledger a fixed amount. 

At the end of the Company's financial year it is advisable 
to draw a cheque for all payments to date, and to pay the 
original amount of Petty Cash into the bank, thus closing the 
" Petty Cash Account." This course obviates the necessity 
of forwarding to the Head Office a certificate of the Petty 



14 



O 
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ANALYSIS OF PAY.VENTS 


1 


i 




General 
Expenses 








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Cash in hand, and is a system which, if adopted, cannot fail 
to meet with the approval of the Company's auditors. At the 
commencement of the following financial year a cheque should 
be drawn for the original sum, thus re-opening the ** Petty 
Cash Account." Ruling for a Petty Cash book is given on 
page 14. 

Bills Payable These books have already been re- 

BooK AND ferred to as being subsidiary to the Journal 

Bills Receivable {see paragraph 4), and it is the modern 

Book, 8. practice to post direct therefrom into the 

Ledger. As however copies of the Mine's 

Account Books must be sent to the Head Office monthly (see 

paragraph 44) these books should preferably be used as memo- 

randi^m books for convenient reference on these matters, rather 

thar/ actual accounts ; and in the forms given on page 16 it will 

be seen that provision is not made for direct postings to the 

Ledger. The Bill transactions must therefore be recorded in 

the Journal. 

" Bills Payable Account," as a rule^ should not exist in the 
Mines Ledger. Pending the receipt of a remittance from the 
Head Office it might however be found necessary to accept a 
bill payable at the Company's bankers, in which case a " Bills 
Payable Account " will exist. For the purpose of accepting 
Bills a rubber stamp in the following form may be found useful : — 

No „ Accepted _ „ 189 

Payable at „ 

Address^.. _ __ 

On behalf of 
The Co., Limited. 

- Manager. ^ (or the officials whose 

> signatures are lodged 
.„ Accountant. \ at the bank.) 



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17 

It is important that the name of the Company should be 
inserted to prevent the personal liability of the Manager or 
Accountant. It is preferable, however, to give an order on 
the Company's Agent or a Bill on the Head Office, as explained 
in paragraph 14 

These books, as their titles indicate, 

Stores Inwards should contain a record of all stores 

Book and acquired and issued. The stores, as 

Stores Outwards received, ought to be checked with the 

Book 9. official order, and entered into the " In 

{see also remarks in wards Book." As the stores are issued, 

paragraph 19). they will in like manner be entered in the 

" Stores Outwards Book," and at stated 

periods the totals of this book should be transferred to the 

'* Stores Inwards Book," and deducted. The balance should 

then represent the stores in hand. It is, however, advisable 

to take stock at least twice a-year. 

The rulings given on page 18 are recommended for these 
books, additional columns being provided for the following, 
viz. : — 

Nails. 

Fuel— Wood. 
„ — Coal. 

Explosives. 

Cyanide Works Supplies. 
Chlorination Works Supplies. 
Timber — Mining. 

,, — Building. 
Oils, Paints, and Grease. 
Stable Supplies. 
Native Food. 
General Provisions. 

Sundries, and any other headings that may he 
found necessary, 

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It is not necessary to send a complete copy of these books 
to the Head Office, a summary on the following form will be 
sufficient ; — 











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Tools and Patterns 

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20 

Every item paid for wages must be 
Wages or Time recorded in this book, and the total of 
Books, io. the weekly or fortnightly payments cer- 
(See also tified by the Wages clerk, Cashier or 

paragraph 29.) Accountant, and Manager. For a Mining 
Company rulings on the lines of Forms 
A. and B might be adopted, and, if necessary, the two forms 
might be incorporated. When ordering a book of this descrip- 
tion the cashier should consider what his requirements are 
likely to be, and have the columns headed accordingly, leaving 
one or two blanks for contingencies. In the case of a Land 
or Development Company (see Form C), the columns should 
only bear the name of the property on which the work is being 
done. 

The books may be ruled for one to four weeks' wages by 
means of interlining the day columns, the examples given 
being for two weeks. 



21 





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23 



As in the case of " Stores" a summary of this book will be 
sufficient for the information of the Head Office, for which 
purpose the following form is recommended : — 

THE COMPANY, LIMITED. 

Wages Sheet 



Name. 



Work, 



Time employed. 



Days. Hours. 



Rate. 



Amount. 



Native. 



White. 



Account 
charged. 



Remarks. 



I certify that the above payments made by me are proper 
charges against the Company, and that they are correct and in 
accordance with the Time Book. 



Manager, 



Cashier, 



Place 
Date 



A Debit Note is a statement setting 
Debit Note, ii. forth the particulars of a charge against 
some personal or nominal account; and 
it is recommended that such statements should pass between 
the Head Office and the Mines for any payments made at the 
one office on account of the other. (See paragraph 14.) 

This is a statement drawn up in Dr. 

Account and Cr. form, shewing the transactions 

Current, 12. which have taken place between the Head 

Office and the Mines. It is recommended 

that such a statement should be sent from the Mines to the 



24 

Head Office at the end of each month. The Account Current 
will be a copy of the " Head Office account " as it appears in 
the Mines Ledger, and it will be seen that, by adopting this 
plan, any discrepancy which might occur would be quickly 
detected. 

Opening Having considered the use of the 

Accounts, 13. various books, etc., we now turn to the 
Accounts to be opened. 

An account under this heading should 

Head Office be opened in the Mines Ledger, and it 

Account, 14. will be to the Mines Office what the 

Capital Account is to the Head Office — 

the source whence the funds are drawn. It is assumed that 

the remittances to commence and continue operations will 

be made by the Head Office. A remittance of £"1,000 is 

made through a firm of bankers. The first entry to be made 

is in the Cash Bock on the Dr. side, thus : — 



^v. 



Cash. 



Contra. 



®v. 



Jan. 



To Head Office 














Remittance 


I 


1000 











and in accordance with the instructions given under " Cash 
Book" in paragraph 5, this amount will be posted to the credit 
of the " Head Office Account "in the Ledger, and will appear 
therein as follows : — 



^v. 



Head Office Account. 



^v. 



Jan. I 



By Cash 

Remittance i 



UNIVERSITY 

OF 



25 



It is thus seen that Cash Account is Dr. for ^f 1,000, 
while Head Office is Cr. for a similar sum. 

Again, the Head Office sending out machinery and plant 
to the extent of say 3^500, will send a Debit Note {see para- 
graph 11) setting forth the particulars of the goods forwarded. 

This item, not being a cash transaction as far as the 
Mines Office is concerned, will, therefore, not be entered in 
the Cash Book, but in the Journal, as follows : — 

JANUARY, 1897. 



Jan. 10. — Machinery and Plant . . Dr. 
(or the various accounts as 
explained in paragraph 17.) 

To Head Office . . . . 

For Machinery as per Debit 
Note No. 2 

(an extract of the Debit 
Note should be entered.) 



Again, the Head Office makes a payment on account of 
the Mines. For instance, the Manager may request that a 
part of his salary be paid in England to someone on his 
behalf. 

The usual Debit Note would pass, but, as in the above 
example of machinery, the Cash Account at the Mine not 
being affected, the Journal will again be the means of record- 
ing the transaction, thus : — 

JANUARY, 1897. 



2 

I 


500 






500 





Jan. 31. 


—Manager's Salary . . . . Dr. 

To Head Office . . . . 

For proportion of Salary 
for January as per Debit 
Note No. 3 


3 

I 


75 






75 







26 



The Ledger at this point should appear as follows :- 



I. ^v. 



Head Office Account. 



®r» I 



1897. 

Jan. I. — By Cash 

Remittance 

,, 10. — By Machinery 

„ 31. — By Manager's 
Salary 



C.B. 

I 


1000 




J I 


500 




J I 


75 




1375 


i 



2. ^t% 



Machinery. 



^v. 2. 



1897. 

Jan. 10.— To Head Office 

(enter short 
particulars) 



J ^ 


500 



















3- ^v* 



Manager's Salary. 



®r, 3. 



1897. 

Jan. 31. —To Head Office 
Part salary 
for January 



J I 


75 



















The £1,000 standing to the credit of the Head Office 
iccount for cash remittance will, of course, appear on the 
Dr. side of the Cash Book. 

The Company may, however, have an agent in the district 
or country where the mines are located for supplying the 
Manager with funds or other requirements. 

On receipt of the funds the Manager should give an order 
on the Head Office, similar to the one below, so that the 
Agent may be reimbursed. 



27 

THE COMPANY, LIMITED. 

189.. 

Please pay to the order of. 



Agent of the Company for received 

189... 



.Accountant. 
Manager. 



To the Secretary 
Address 



Company, Limited. 



The funds having been supplied by the Agent, it is 
advisable to credit his account in the Ledger; but seeing 
that an order has been given on the Head Office to refund the 
amount, an entry should be made in the Journal by which his 
account will be Debited, thus balancing it while Head Office 
must be Credited. 

Very often accounts are opened under 

Sundry Creditors these headings, but it is preferable to open 

AND a separate account for each person. This 

Sundry Debtors, in practice will soon commend itse;lf to 

15. the Book-keeper. 

As the Cash Account is kept in a 
Cash Account, 16. separate book, it is unnecessary to open 
{See paragraph ^.) an account under this title in the 
Ledger. 

This title almost speaks for itself, yet 

Plant and items which ought to be charged to some 

Machinery, 17, other account are often placed to the 

debit of Plant and Machinery. To tliis 

account should be charged not only the actual purchase price. 

but the cost of shipping, transport, and erection — in fad, all 

and every expense incurred in putting the machinery into 



28 

working order. A separate account should be opened for 
" Erection," and the total cost transferred to the ** Plant and 
Machinery Account" when completed. It is, however, 
obvious that the depreciation is greater on some portions of 
the plant than on others, and for this reason, as well as for 
ready reference to *' first cost," it is advisable to subdivide 
the account, thus : — 

{a) Battery and Engine. 

(6) Winding Engine and Gear. 

(c) Tramway and Wagons. 

(d) Boring Plant. 

{e) Blacksmith's Shop, Plant, &c. 
(/) Carpenter's do. do. 

and such other accounts as may be found necessary. 

Unless instructions have been received as to the rate 
of depreciation to be taken, it is better to leave this to the 
Head Office, the Manager making his suggestions in his report 
accompanying the account (see paragraph 27). 

This account will show the *^ first cost'' 
Buildings, 18. of the buildings, and will, therefore, be 
charged not only with the material used 
in construction, but also with the wages of the men employed 
In the erection, the stores used, and any other expenditure 
connected therewith. It is also advisable to subdivide this 
account, e.g., 

(a) Building Manager's House ; 
(6) Building Employe's Cottages ; 
(c) Building Engine House ; 
{d) Building Battery Shed; 

(e) Building Blacksmith's Shop ; 
(/) Building Carpenter's Shop ; 
ig) Sidings, 

and such others as may be required. 



29 



This account will be debited with all 

Stores, 19. stores purchased and credited with the 

(See also remarks stores used. The balance of the *' Stores 

under paragraph g.) Account** ought to be compared from 

time to time with the Stores Inwards 

Book, and should agree therewith. 

As the Head Office requires a copy of the account books, 
it is not advisable to post from the stores books into the 
Ledger. An entry should be made in the Journal at the end 
of each month for stores purchased, say : — 

Stores Dr. 

To Sundries 

For Stores acquired during 

™. i8g as per Stores 

Inwards Book 

A. Smith 20 5 2 

B. Morgan & Co. 13 2 2 

Head Office (Consignment) .... 90 14 2 

An analysis or Summary of the Stores Issued should be 
prepared on the following lines, viz. : — 

Building Manager's House — 



£8 7 6 





130 


I 


6 


20 
96 


5 
2 



Iron 

Timber 

Paint 


£4 3 

3 14 

10 


6 




Building Engine House — 

Iron 

Timber 


£2 I 
2 2 


4 



Battery and Engine — 

Paint 

Timber 


£ 10 
9 12 


6 

8 



A 3 4 



£10 3 2 



30 



Tramway and Wagons- 
Timber 

Nails 

Bolts and Nuts .. 



£2 I o 

4 6 
17 o 



Sinking Main Shaft — 






Timber 


•• £5 3 


2 


Nails 


5 





Explosives 


30 





Mining — 






Explosives 


.. £2 10 





Timber 


I 18 





Tools 


I 13 


2 



£3 2 6 



^8 8 s 



^6 I 2 
Ao 5 i<^ 



An entry should then be made in the Journal charr;ing 
the various accounts, and crediting he " Stores Account," 
th s — 



Sundries . . . . . . Dr. 

To Stores 

For Stores issued from 

to as per Book. 

Building Manager's House 

Building Engine House 

Battery and Engine 

Tramway and Wagons 

Sinking Main Shaft 

Mining Expenses 

(and any other accounts affected.) 











40 


5 




8 


7 


6 








4 


3 


4 








10 


3 


2 








3 


2 


6 








8 


8 


2 








6 


I 


a! 

1 







31 

At the end of the Company's financial year a complete 
detailed schedule (the result of an actual stock taking) must 
be sent to Head Office to support the balance carried down 
upon this account. (See paragraph 45.) 

This account should be debited with 
Furniture the cost of all safes, tables, desks, chairs, 
Account, 20. stools, &c. 

A certified schedule must be sent to 
the Head Office at the end ol each financial year. (See 
paragraph 45). 

This account should be debited with 
Livestock, 21. the cost of animals kept for working pur- 
poses, slaughter oxen being charged to a 
separate account. 

A schedule must be sent annually, with accounts, to the 
Head Ofilce, as in the case of stores. (See paragraph 45.) 

Timber Account These two accounts should be dealt 

AND Fuel with precisely as stores, or they might be 
Account, 22. incorporated therewith. 

The purchase of the property is 

Purchase of usually dealt with at the Head Office, and 

Property, 23. will therefore not appear in the Mines 

(See also Ledger. It may here be stated, however, 

remarks under that the purchase money is usually dis- 

puragraph 35.) charged in fully paid up shares of the 

Company, or partly in fully paid up 

shares and partly in cash. 

In preparing the quarterly statement. 

Ore at Grass, 24. or the final account at the end of the 

financial year, the ore at grass untreated 

should be taken into account at the cost per ton of bringing it 

to the surface. 



32 

Under this head we have to deal 
De\elopment with accounts which require very careful 
OF Mine, 25. consideration. 

The cost of developing the mine 
should be kept quite distinct from the general mining expenses, 
as probably a percentage will be written off each year. 

In order to reach the ore it is necessary that shafts be 
sunk, and drives, winzes, &c., constructed ; the cost thereof 
is " Capital Expenditure." On the other hand, as work in 
the mine proceeds new roads may be cut, the floors in the 
workings lowered, rails laid, the roof or sides timbered, &c. ; 
these are charges against " output," or cost of getting the ore. 
There may, however, be expenditure for a drive from a new 
Level, or for deepening the mine, which would be charged to 
•* Capital Expenditure." 

The account should be subdivided according to the 
various works undertaken ; for instance : — 

{a) Sinking Main Shaft. 

(b) Sinking Air Shaft. 

(c) Main Drive. 

(d) Level No. i, etc. 

We will now consider the charges 

Mining against "output," or cost of getting the 

Expenses, 26. ore, hauling and delivery to the battery, 

and crushing. This account might be 

subdivided as follows : — 

(a) Mining : 

The wages of the miners, stores, &c. 



33 

(b) Hauling and Tramming: 

The wages of the loaders, cagers, banksmen, 
engineers, stokers, tippers, stores, fuel, horse 
keep, depreciation of engines, plant, horses, &c. 

(c) Dead Work (a separate account being opened foi 

each undertaking) : 
Wages of men employed in making new roads 
during mining operations, cost of laying rails 
timber, stores, &c. 

(d) Battery Expenses — 

Wages of the engineers and stokers, stores, fuel, 
depreciation of plant and horses. 

(e) Cyanide Working — 

Wages, chemicals, stores, fuel, depreciation, &c 

(/) Chlorination Working — 

Wages, chemicals, stores, fuel, depreciation, &r 

{g) General Labour — 

Being cost of labour that cannot properly be 
charged to a specific account. 

The question of depreciation is usually 

Depreciation, 27. dealt with by the Board of Directors at 

(See also the Head Office, after receiving the engi- 

paragraph 17.) neer's or manager's report as to the state 

of the plant, buildings, &c. This report 

should accompany the final accounts at the close of the 

financial year. 

Repairs and To this account should be charged 

Renewals, 28. any expenses not appertaining to the 
*' first cost " of the " Asset." 

c 



34 

For instance, should the piston or piston-rod of the 
winding engine break, the cylinder burst, the drum be re- 
painted, the wire rope be renewed, or the roof of the engine- 
house blow off, &c., &c., the cost of supplying new parts, and 
the wages, stores, &c., in connection therewith, should be 
charged to Repairs. Care, however, must be taken not to 
include as repairs any new buildings or additions. 

Wages, 29. All wages paid to the engineers, 

{See also miners, blacksmiths, carpenters, stable- 

paragraph 10.) men, &c., should be charged in the first 

instance to this account, a cheque being 

drawn for the actual amount payable on a certain date, as 

shewn in the Time Book. This should be entered in the Cash 

Book in a lump sum, thus : — 



Jan. 31. By Wages Account — 

Amount payable for 

weeks ending 

as per Wages Book. 



jf372 6 10 



The amount having been posted from the Cash Book to 
the debit of ** Wages Account " must be disposed of by 
crediting that account and debiting the respective Ledger 
accounts by means of an entry in the Journal, as follows : — 



Sundries Dr. 

To Wages 

Transferring the amounts paid for Wages 

from 

to 

as per Wages Book. 

Building Engine House 
Erecting Battery 

Sinking Main Shalt 

&c., &c. 











372 


6 




105 


3 










120 


2 


3 








147 


I 









35 

It is advisable to keep this n an 
Manager's account by itself, and a report should 

Salary, 30. accompany the quarterly account (see 
{See also paragraph 43) advising the Board of 

paragraph 35.) Directors as to how it might be appor- 
tioned between " Capital Expenditure " 
and " Profit and Loss," in case they wish to do so. 

This account will include the salaries 
Office of the local Secretary, Clerks, Store- 

Salaries, 31. keeper, &c. 



General Office 
Expenses, 32. 

[See also 
paragraph 35). 



The items of expenditure falling 
under this head should be divided into 
as many accounts as possible, viz. : — 

(a) Office Rent. 
(6) Cablegrams. 

(c) Postage and Telegrams. 

(d) Stationery and Printing. 

(e) Bank Charges. 
(/) Interest. 

(g) Exchange. 
[h) Law Charges. 
(0 General Charges. 



In the case of a Company working itc; 

Licences, 33. mining claims, the licences should be 

(See also charged to this account, and written off 

paragraph 36). to Profit and Loss, but in the case of 

Exploration or Land companies, which buy 

claims with a view to future sale, the amount should be added 

to the purchase price of the property. 

c 2 



36 

Having explained most of the accounts 

Land Companies, which will require opening, we will now 

34. consider various matters which chiefly 

concern Land and Exploration companies. 

When a Company buys farms, mining 

Purchase of claims, town stands, &c., with a view to 

Properties, 35. future sale, it is advisable to open separate 

accounts for each property purchased, 

{a) Webster's Farm. 
(h) Brown's Farm. 

(c) Granger's Block 10 claims. 

(d) Hangman Block 10 claims. 

(e) Stand No. 100 1 at _. 

(/) Stand No. 1002 at , 

or accounts may be opened for 

(a) Purchase of Farms. 
(6) Purchase of Claims, 
(c) Purchase of Stands. 

and a full description given in the Property Register (para' 
graph 39) where situated, registered number when and by 
whom pegged, &c. 

The account should not only be debited with the purchase 
price of the property, but with transfer fees, licences, quit 
rents, sanitary fees, law charges, cablegrams, &c., and as 
regards such items as the salaries and travelling expenses of 
the Superintendent or Manager, and his assistants, these might 
be allocated to the various properties acquired according to 
the estimated time spent in connection therewith. (See also 
paragraph 36). 



37 

This procedure will be readily appreciated when it is 
remembered that sometimes two (or more) Companies work 
conjointly, the one paying all expenses and charging the other 
with their proportion. The expenses should be kept distinct 
in case the Board of Directors might decide to write them off 
to Profit and Loss. 

Further, all work done on the properties should be 
charged to separate accounts, thus : — 

(a) Webster's Farm Developm.ent. (Work other than 

cultivation.) 

(b) Brown's Farm Development. 

(c) Granger's Block Development. 

(d) Hangman Block Development. 

(e) Buildings Stand No. i,ooi. 
(/) Do. do. 1,002. 

So long as the Company retains the property with a view 
to sale or flotation, the cost and expenditure will remain on 
the books until such sale or flotation is effected, when they 
will be charged against the proceeds of sale. If fully paid 
shares in another Company are received as the consideration 
for the sale, then the cost of the properties becomes the cost 
of the fully paid shares so received. Should any property be 
abandoned, then the cost thereof and expenditure must be 
written off to Profit and Loss at the close of the financial 
year. 

Rent of When a farm is let to another person 

FaRiMS, &c., 36. the rent received should not be credited to 
the cost of the farm, but to a " Rent 
Account," which being a Profit and Loss item will be trans- 
ferred to the Head Office at the end of the financial year. In 
this case any expenditure other than that named in connec- 
tion with the purchase and transfer of the property should be 
dealt with in the same manner. (See paragraph 35.) 



38 

Cutting and In cases where farms are purchased 

Selling Timber, together with the timber thereon, when 

37. this is cut and sold the amount received 

should be credited to the original cost of 

the farm. Even when the timber is taken for the Company's 

use, an entry should be made in the Journal charging the 

account for which it has been used, and crediting the ** Farm 

Account " at current rates less the wages of the men employed 

in cutting. 

It is preferable, however, to divide the purchase price as 
between 

(a) The farm. 

{b) The timber, &c. 

Cultivation of When farms are cultivated with a 

Farms, 38. view to selling or using the produce the 

Payments and Receipts should be entered 

into a" Farms Cultivation '* account. Should any 

of the produce be taken for the Company's use, it must be 
treated as described in paragraph 37. At the end of this 
financial year any produce remaining unsold should be taken 
into the accounts at as near cost as possible, provided it does 
not exceed the marketable value, and the profit or loss 
transferred to the Head Office, 

Property A book ought to be kept for the 

Registers, 39. purpose of entering fuller details of all the 
Company's properties, and the ruling given 
on page 39 will be found very suitable. 

Nine or twelve lines should be left on the top of the page 
to enter a full description of the property, terms of purchase, 
&c. The book, of course, should be provided with an index. 



39 






o 



(X] 

o 

Ph 

£ 

C 






a 


s 


o 




rt 


ja 


O 


{/) 






U. 




£3 




o 




« 








U3 






c; 
U 



f^ 52 a 



r; 


a> 


J5 


f* 




5 


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1 


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40 

When a company engages Prospectors 

Prospectors, to peg off claims, the wages paid, stores 

40. used, and other expenses should be 

charged to the claims pegged. These 

expenses will constitute the cost of the claims, and ought 

therefore to remain on the books until they are sold, floated, 

or abandoned, when they will be dealt with in the manner as 

described in paragraph 35. 

In addition to the wages paid to 
Bonuses, 41. Prospectors, sometimes an arrangement 
is made, whereby they are entitled to a 
bonus on the sale or flotation of the claims pegged out. 

When the claims are pegged, the amount payable for 
bonus should be debited to the account representing the 
claims and credited to a " Suspense Bonus Account," so that 
it is not lost sight of; but when making up the quarterly or 
final yearly statement {see paragraph 43) this latter account 
must not be included among the General Creditors, but ' 
shown as a separate item. 

Should an advance be made to a Prospector on account of 
the bonus payable, or should the Prospector's interest be 
bought up, the fact must be recorded in a separate account, 
thus : — ** T. Brown, Bonus Account." 

Full particulars should be given, and the advance treated 
as an " investment " when making up the quarterly or yearly 
statement. 

The Company may, however, dispose of its claims to a 
Development Company, and stipulate for the new Company 
to pay all bonuses. In this case the entry debiting the 



41 

** Claims " and crediting " Suspense Bonus Account " should 
be reversed, and notice given to the Prospectors to the effect 
that the new Company has taken over the liability. 

The advance made should still be retained on the books 
as an asset, and the new Company notified that such an 
advance has been made, or the Prospector's whole interest 
bought up, and at the proper time (i.e, when the claims have 
been floated into a Mining Company) a claim should be made 
for the amount due under the Prospector's agj eement. 

This report scarcely comes within the 

Monthly Report duties of the Bookkeeper, yet he may be 

OF Work done, 42. asked by the Manager to draw up a form 

suitable for the purpose. The ruling on 

page 44 may, therefore, be of some assistance. 



42 



Quarterly At the end of each quarter it is advisable 

Statement, 43. the state of the Company*s affairs on the lines 

Form for rendering Quarterly 

THE 

Dr. Statement of Mines A cconnt 



Particulars. 



For 3 
months 
ending 



To Head Office 

To Creditors 

To Suspense Bonus Account 
{see contra) 

To Sundry Receipts 

To Profit on sale of Shares ir 
other Companies 



Note. — In the case of a mining 
company care should be taken to 
include on this side of the account 
all gold won, whether actually 
realised^ in transit, or in hand; 
and on the credit side the value of 
gold won but not realised (i.e., if 
in transit or in hand 



For 6 
months 
ending 



For 9 I For 1 2 
months months 
ending ending 



(Place) 

) • 



43 



to prepare and forward to the Head Office an account shewing 
of the form given below : — 



Statement to the Head Office. 

COMPANY, LIMITED. 

18 



Cr. 



Particulars. 



By Cash— At Bank 
In hand 
By Debtors 
By Properties, Mining Claims, 

Farms, &c. 
By Expenditure in connection 
with the above properties, 
including development. 
(Give a list of properties affected.) 
By Expenditure to be allocated 
to various properties 

Manager's salary 

Assistants' salaries 

Travlng. exes., &c. 



Suggested allocation 
Webster's Farm 
Brown's Claims 
Stand No. 



f. 



By Advances to Prospectors 
against Bonuses (see contra) 

By Shares in other companies 
at cost 

By Buildings, plant, fixtures, 
live stock, &c. 

By Stores, fuel, &c. 

By Sundry expenditure includ- 
ing office salaries, bank 
charges, cablegrams, station- 
ery, printing, and general 
expenses 

Note. — In the case of a Mining Com 
pany all the mining expenses as explained 
in paragraph 26 should be included on 
thi? side. 



months 
ending 



ii^or 6 
months 
ending 



For 9 
months 
ending 



For 12 
months 
ending 



We ceitily tlie above to be correct 

Book-keeper, 



Manager, 



44 



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o 
Q 

oi 
O 



o 

H 

O 

Qu, 

o 



PL, 

i 

< 
en 



W 
H 

< 

o 
o 



On 
00 



a: 






•a. 



O 



o 



1 

, sifJBttig^i 


1 


i 

o 

s 

H 


Z 

Q 

1 

fa 
O 

6 


Per 

Foot. 








(2 
































i 


4) 
> 








6 

IS 








Average 

of 
Milling 
Assay. 


( 

1 
i 


Average 
size of 
Reef. 




Total 
depth 

or 
length 
to date. 




No. of ft. 
sunk or 
driven 
during 
month. 




Size of 

Shaft or 

Drive. 


1 


Name of Property 


h 


3 

• 


Pitman's Reef — 

Sinking Shaft . . 
Drive . . . . 
Crosscut . . . . 

Golden Reef- 
Sinking Shaft. . 
Drive . . . . 
Crosscut.. ., 

&c., &c. 



45 

At the end of the financial year the Profit and Loss items, 
both Receipts and Payments, must be transferred to the 
Head Office. 

In addition to the above-mentioned 

Information to report and quarterly statement, it will be 

BE SENT TO neccssary to send to the Head Office at 

Head Office, 44. the end of each month, the following 

particulars : — 

(a) Copy of Cash Book (with Vouchers attached, except 

as otherwise stated in paragraph 45). 
(6) Copy of Journal. 

(c) Ledger Balances. 

(d) Stores Sheet. 

(e) Wages Sheet. 

(/) Account current with Head Office. 

These should all be certified by the Bookkeeper and 
countersigned by the Manager. 

When an audit of the Company's 
Audit, 45. accounts is conducted on the other side, 
it will be necessary to retain the vouchers 
at the Mines. These, together with all certificates or docu- 
ments of title for any shares in other Companies or mining 
claims, farms, &c., must be produced to the Auditor, but 
when an audit is not so undertaken, the following additional 
documents should be sent to the Head Office at the end of 
each financial year. 

{g) A certificate from a Notary Public or an Accountant 
giving full details, and stating that he attended at 
the office of the Company when the documents of 
title for shares, mining claims, farms, &c., were 
produced. This should be done on the first day 
of each financial year. 

{h) A certificate from the bank shewing the state of 
the Company's account. 



46 

(t) A statement shewing the agreement between the 
amount stated on the above-mentioned certificate 
and the Cash Book. 

ij) In cases where the amount of petty cash is not 
paid into the bank, a certificate of the amount in 
hand signed by the Book-keeper and counter- 
signed by the Manager. 

(k) A schedule, the result of actual stock-taking, of all 
stores, live stock, &c., on hand, signed by the 
Storekeeper and countersigned by the Manager. 

In cases where the Company holds 

Declaration shares in other Companies, and the same 

OF Trust, 46. are registered in the name of the Manager, 

or any other official, a declaration of trust 

should be executed by the person so holding the shares. This 

document should be sent to the H(ad Office, and for this 

purpose the following will be found suitable ; — 

DECLARATION. 

** I hereby declare that I hold in my name on behalf of 

the. Company, Limited, the following shares, 

viz. : — 



Name of Stock. 



Certificate 
Number. 



Number of 
Shares. 



Distinctive 
Numbers. 



Manager. 

I have compared the above with the Certificates or other 
Documents of title and certify the same to be correct. 



(To be Signed by a public Accountant or Notary ) 



Place, 
Date^ 



47 

To meet the requirements of Com- 

Shares in other panies dealing in stocks and shares, rulings 

Companies, 47. of a Day Book, Received and Delivered 

Book, Investment Ledger and Cost Book, 

are given in the Appendix hereto. 

Most of the points which usually arise 

•Concluding in connection with the accounts of a Gold 

Remarks, 48. mining. Development, Land or Exploration 

Company have been dealt with in the 

foregoing paragraphs. It has been the object of the writer 

throughout — while keeping within the limits imposed in the 

first paragraph — to treat the subject in a concise and practical 

manner, and, in conclusion, he ventures to express the hope 

that the book may prove of service to such of his readers 

as require what might be termed ** first aid " in rendering 

accounts to the Head Office. 



■48 



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Name 

of 
stock 




Through 

whom 

bought 

or 

sold 




asquint 

PBJ^UOO 








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to transfer deed 


In whoss 
presence 




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Nos. 

of 
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•Se 
5« 




No. of 
shares 

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stock 




Balance 

Shares 

or 
Stocks 




> 


No. of 
shares 

or 
stocks 








Nos. 
of 
Certi- 
ficates 




aajajsuBJX 




jojajsuBJX 




From 

whom 

received 

or 
to whom 
delivered 




i 2 




' a 





50 



X 

W 
P. 
P. 
< 



CI] 

o 

Q 

h 

z 

d] 

> 

2 



CJ 



8 

c 


u 

O 










i 


5 






No. of 
shares 

or 
stock 




1 
1 

s 

3 
5 


H- 1 








11 








8 




No. of 
shares 

or 
stock 




1 

3 

a 


1-4 








Cost 
or 
valua- 
tion. 








Price 


No. of 

shares 

or 
stocks 




Through 
whom 

bought 

or 

sold 




Contract 
number 


Folio 






! 



5A 



APPENDIX— co«f/«w^i. 
" D." COST BOOK. 



Date. 



II 






«S 



Amount. 



Date. 






^2 

QC O 



O TO 



-J3 I Amount. 

» ! 



Note. — In entering up this book purchases should be 
recorded in black ink and sales or income in red, adding or 
deducting each transaction as it occurs. The last line will then 
represent the shares on hand with the net cost to the Company. 



52 



INDEX to CONTENTS. 



Paragraph. 



Account Books 
Account Current ,.. 
Accounts (opening) 
Accounts Statement 

Audit 

Bank Certificate ... 
Bank Charges 
Battery and Engine 
Battery Expenses ... 
Bills Payable 
Bills Receivable 
Blacksmiths* Shop Plant 
Bonus to Prospectors 
Books of Account ... 
Buildings ... 
Cablegrams 
Carpenters' Shop Plant 
Cash Account 
Cash Book... 
Certificate ... 
Charges — General. . . 
Chlorination Working 
Claims — Purchase. . . 
Claims — Work on. . . 
Coal— (fuel) 
Concluding Remarks 
Creditors ... 
Cultivation of Farms 
Current Account . . . 
Cutting Timber ... 
Cyanide Working... 



53 

Paragrapli. 

Dead Work 26 

Debit Note 11 

Debtors ... ... ... ... ... ... ... i^ 

Declaration of Trust ... ... ... 46 

Depreciation ... ... ... ...17,27 

Development ... ... ... ... ... ... 25 

Engine ... ... ... 17 

Exchange ... ... ... ... ... ... ... 32 

Farms Cultivation ... ... ... ... ... /.. 38 

Development Work... ... ... ... ... 3^ 

— purchase... ... ... ... ... ... 3^ 

Rent ^6 

Fuel 22 

Furniture ... ... ... ... ... ... ... 20 

Gear ... ... ... ... ... . ... 17 

General Office Expenses ... ... ... ... ... 32 

General Labour ... ... ... .. ... ... 26 

Hauling ... ... ... ... 26 

Head Office Account ... ... 14 

Head Office — Information for ... ... ... ... 44 

Information to be sent to Head Office ... ... ... 44 

Interest ... ... ... ... ... ... ... 32 

Introductory Remarks ... ... ... ... ... i 

Journal ... ... ... ... ... ... ... 4 

Ledger ... ... ... .. ... ... . . 6 

Labour (General) ... ... ... ... ... ... 26 

Land Companies ... ... ... ... ... ... 34 

Law Charges ... ... ... ... ... ... 32 

Licenses ... ... ... ... ... ... ... 33 

Livestock ... ... ... ... ... . ... 21 

Machinery ... ... ... ... ... ... 17 

Mining Expenses ... ... ... ... 26 

Manager's Salary . . ... ... ... ... •-. 30 

Monthly Report 42 

New Roads ... ... ... ... ••• 26 

Notarial Certificate 45 



54 



Office Rent 



Pettv Cash Certificate 



Paragraph. 



Object 2 

Office Expenses ... ... ... ... ... ... 32 

Office Furniture ... ... ... ... 20 



3a 



Office Salaries ,„ ... ... ... ... ... 31 

Opening Accounts... ... ... ... ... ... 13 

Ore at Grass ... ... ... ... ... ... 24 

Petty Cash Book ; 



45 



Plant 17 

Postage ... ... ... ... ... .. .. 32 

Printing ... ... ... ... ^., ... ... 32 

Produce of Farms ... .. ... ... ... ... 38 

Property Development .. ... ... ... ..25* 35 

Property — Purchase ... ... ... ... "•'^'S^ 3S 

Property Register ... ... ... ... 39 

Prospectors... ... ... ... ... ... ... 40 

Prospectors— Bonus to .. ... ... ... ... 41 

Quarterly Statement ... ... ... 43 

Register of Properties ... ... ... ... ... 39 

Rents ... ... ... ... ... .. ... 32 

Rent of Farms $6 

Repairs and Renewals ... ... ... ... ... 28 

Report of Work done .. ... ... ... ... 42 

Salaries ... ... ... ... ... ... ...30,31 

Selling Timber ... ... ... ... ... ... 37 

Shares in other Companies... ... ... 47 

Sidings 18 

Sinking Shafts ... ... ... ... ... ... 25 

Stands ... ... ... ... ... ... ... ^^ 

Statement of Account ... .. ... ... ... 43 

Stationery ... ... ... ... ... 32 

Stores Account ... ... ... ... ... ... ig 

Stores Books ... ... ... ... ,. ... 9 

Sundry Creditors ... ... ... ... ... ... 15 

Sundry Debtors ... , ... ... ... 15 



55 

Paragraph. 

Telegrams ... 32 

Timber Account ... 22 

Timber — Cutting and selling ... ... ... ... 37 

Time Book 10 

Tramming ... ... ... ... ... ... ... 26 

Tramway and Wagons ... ... ... ... ... 17 

Trust (Declaration of) ... 46 

Wages 26, 29, 40 

Wages Book ... ... ... 10 

Wagons ... ... ... ... ... ... ... 17 

Winding Engine and Gear 17 

Work done — Report 4a 



56 

TABLE of FORMS. 

Page. 

Accepting Bills ... ... ... ... ... ... 15 

Bills Payable 16 

Bills Receivable .. ... ... ... ... ... 16 

Bought and Sold Day Book 48 

Cash Book... ... ... ... ... 11 

Cost Book ... ... ... ... ... 51 

Declaration of Trust ... ... ... ... ... 46 

Investment Ledger ... ... ... ... ... 50 

Journal ... ... ... ... ... ... 9 

Ledger Trial Balance ... ... ... 12 

Monthly Report ... ... ... ... .., ... 44 

Order for Payment ... ... ... 27 

Petty Cash Book ... ... .. ... 14 

Property Register ... ... ... ... ... ... 39 

Shares and Stocks Received and Delivered Ledger ... 49 
Statement of Accounts ... ... ... ... ...42, 43 

Stores Books ... ... 18 

Stores Statement ... ... 19 

Wages or Time Book ...21, 22 

Wages Statement ... ... 23 



ESTABLISHED IN THE OLD ROYAL EXCHANGE 1730. 



BURRUP & MATHIESON, 

Lithographers, Printers, Account Book Makers, Engravers, &c., 
12, ROYAL EXCHANGE, 

And 4, ANGEL COURT, 

LOJ^IDOISr, E.G. 

„,__„_ _ « i. « T Telephone No. QZZ k\%nMQ. 

IV0i?^5— Hanover Court, Moor Lane, .... 

and Copthall Avenue. Telegraphic Address- 

Observant , London. 

S-pecimens of the rulings suggested in this book may he seen at the above. 



APPENDIX— continued. 



Property With reference to paragraph 39, Land 

Register. Companies find it preferable to keep 
the records of properties, such as Farms, 
Mining Claims and Building Plots, or Town Stands, in 
separate books, or one book can be used and the pages 
apportioned to each ruling according to requirements. 
Form E, for Farms, should occupy two pages. Form F, for 
Mining Claims, has been found very convenient. The ruling 
occupies two pages and the whole of the right-hand page 
should be left for " Remarks." The ruling of Form G for 
Town Stands takes one page only. 

Mining In the case of Companies working 

Companies. Mines for a profit, it is important that the 

Head Office should be kept correctly posted 

as to the progress made each month. The following rulings 

have been found very useful : — 

Form H. — Expenditure on Capital Account. 
Form J. — Record of Development for One Month. 
Form K. — Mine and Mill Return. 
Form L. — Statement of Working Expenses. 
Form M. — Statement of Footage Costs. 



58 



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PREMIER CODE USED see back. 

Telegrams: ''EFFINGERE, LONDON". JULY, 1901. 

CATALOGUE 



LEGAL, 

Cotittncrcial and other Olorks 

PUBLISHED AND SOLD BY 

EFFINGHAM WILSON, 

11 ROYAL EXCHANGE, LONDON, 



TO WHICH IS ADDED A LIST OF 



TELEGRAPH CODES. 



EFFINGHAM WILSON undertakes the printing and 
publishing of Pamphlets and Books of every description 
upon Commission. Estimates given, and Conditions of 
Publication may be had on application. 



INDEX. 



Arbitrage— page 

Haupt, O. (Arbitrages et Parit^s) . 17 
Willdey's American Stocks . . 26 

Arbitration — 

London Chamber of . . .24 
Lynch, H. Foulks . . . • 19 

Banking — 

Arithmetic and Algebra Examina- 
tion Questions . . . .20 

Balance Sheets . . . .11 

Bank Rate in England, France and 

Germany . . . . .21 

Banks and their Customers . . 26 

Banks, Bankers and Banking. . 21 

Bibliography (Bank of England) . 24 

Easton's Banks and Banking . . 14 

Easton's Work of a Bank . -14 

English and Foreign (Attfield) , 10 

Howarth's Clearing Houses . . 17 

Hutchison, J. . . . . .17 

Journal Institute of Bankers . . 18 
Legal Decisions .... 5 

Questions on Banking Practice . 22 

Scottish Banking . . . .18 

Smith's Banker and Customer . 24 

Token Money, Bank of England . 21 

Bankruptcy — 

McEwen (Accounts) . . .20 
Stewart (Law of) . . .8 

Bills of Exchange— 

Kolkenbeck (Stamp Duties on) . 19 

Loyd's Lectures . . . -19 

• Smith (Law of Bills, etc.) . . 7 

Bimetallism — 

List of Works . . . 28, 29 

Book-keeping — 

Cariss ...... 12 

Cummins' C. Stock Co. 's Accounts 13 

Donald (Mining Accounts) . . 14 
Drapers' Accounts . . . .14 

Harlow's Examination Questions . 16 

Holah ...... 9 

Jackson ...... 18 

Richardson (Weekly Newspapers) . 22 

Sawyer 23 

Seebohm's (Theory) ... 9 
Sheffield's Solicitors . . .24 

Van de Linde . .... 25 

Warner (Stock Exchange) . . 26 



Clerks — page 

Commercial Handbook ... 8 
Companion to " Solicitor's Clerk " . 18 
Corn Trade . 
Counting-house Guide . . -25 
Kennedy (Stockbrokers) 
Mercantile Practice (Johnson) . 18 

Merchant's ..... 9 
School to Office ... 9 

Solicitor's . . . . .18 

Correspondence (Commercial) — 

Beaure 11 

Martin (Stockbrokers) . 

Coumbe ...... 13 



Counting-house — 

Pearce 
Tate 



County Court- 
Jones 



de la 



18 

f 



Currency and Finance — 

Aldenham (Lord) , 

Beaure Th^orie et Pratique 

Mounaie 
Barclay (Robert) 
Clare's Money Market Primer 
Cobb's Threadneedle Street 
Cuthbertson . 
Del Mar's History . 
Del Mar's Science of Money 
Ellis (Market Fluctuations) 
Gibbs, Hon. H., Bimetallic Primer 

Haupt 

Indian Coinage and Currency 
Poor (H. V.) The Money Question 



Dictionaries — 

Cordingley's Stock Exchange Terms 6 

M^liot's French and English . . 20 

Milford's Mining . . . .21 

Directors — 

Haycraft (Liabilities and Duties) . 9 

Exchanges — 

Brazilian Exchange . . .26 

Clare's Money Market Primer . 13 
Goschen ...... 16 

Haupt (Arbitrages et Parit(^s) . . 17 

Norman's Universal Cambist . 21 

Tate's Modern Cambist . . .25 



Effingham Wilson, 11 Royal Exchange, London. 



Exchange Tables — 

American Exchange Rates 
Dollar (Eastern) 
Garratt (South American) 
Lecoffre (Austria and Holland) 

,, (French) . 

,, (German) . 

„ (United States) . 
Merces (Indian) 
Schultz (American) . 
Schultz (German) . 

Insurance — 

Bourne's Publications 
Short-Term Table . 

Interest Tables — 

Bosanquet .... 
Crosbie and Law (Products) . 
Cummins (2| %) . 
Gilbert's Interest and Contango 
Gumersall .... 
Ham (Panton) Universal 
Indian Interest (Merces) . 
Lecoffre' s Universal 
Lewis (Time Tables) 

Rutter 

Schultz 

Wilhelm (Compound) . 



PAGE 
lO 

i8 
15 
19 
19 
19 
19 
21 

23 
23 

12 

25 



Investors {see also Stock Exchange 
Manuals) — 
Houses and Land . 
How to Invest Money . 
How to Read the Money Article 
Investment Ledger. 
Investors' Tables . 
Investment Profit Tables 
Profits and Dividends 

Joint-Stock Companies — 

Chart for Ready Reference . 
Companies Acts, 1 862-1900 . 
Company Frauds Abolition . 
Company Promoters (Law of) 
Cummins' Formation of Accounts 
Emery's Treatise on Company 

Law 

Evans' Notes on Companies Act 

1900 

Haycraft (Directors) 

Pulbrook's Handy Book on Com 

pany Law .... 
Pulbrook's Responsibilities of 

Directors .... 
Simonsons Companies Act, 1900 
Simonson's Debentures and Deben 

ture Stock (Law of) 
Smith (Law of Joint Stock Companies) 

Law (Various Subjects) — 
Accidents to Workmen . 
Charter Parties .... 
Copyright Law .... 
District and Parish Councils (Lithiby) 
Factors (Law relating to) 
First Elements of Legal Procedure . 
Food and Drugs .... 



9 

9 
6 

"I 
17! 
26 
14 

5 

5 
23 
17 
13 



Law (Various Subjects) [continued)— page 
General Average .... 5 
High Court Practice . . .22 
Licensing Acts . . . .18 
Maritime Law .... 5 

Patent Law and Practice (Emery) . 15 
Property Law (Maude) . . .20 
Railway Law ..... 6 
Solicitors' Forms (Charles Jones) . 18 
Thames River Law . . .22 

Workmen's Compensation Act . 23 

Legal and Useful Handy Books — 

List of 7-9 

Maps — 

Kalgoorlie 6 

Witwatersrand .... 6 

Maritime Codes — 

German ... ... 10 

Holland and Belgium . . .22 

Italy 22 

Spain and Portugal . . .22 

Mining- 
Accounts of G. M. Cos. . . .14 
Beeman's Australian Mining Manual 10 
Charlton's Information for Gold- 
mining Investors . . . .27 
Gabbott's How to Invest in Mines . 15 
Goldmann (South African Mining) . 16 
Tin Mining in Spain . .11 

Mining Laws British Columbia . 12 
Milford's Pocket Dictionary . . 21 
Wallach's West African Manual . 26 

Miscellaneous — 

Australia in 1897 . . . .21 
Author's Guide . . .26 

On Compound Interest and Annuities 24 
Comparative Tables of the World's 

Statistics 10 

4 
15 
24 
12 

16 
16 
16 

6 
26 

6 



Copper, A Century of . . . 
Cotton Trade of Great Britain 
From Veld and ' ' Street " 
Gresham, Sir Thomas (Life of) 
Hall's Registered System Merchan- 
dise by Rail .... 
Ham's Customs Year Book . 
Ham's Inland Revenue Year Book 
His Lordship's Whim . 
Kew Gardens (Illustrations) . 
Lawyers and their Clients 
Macfee, K. N., Imperial Customs 

Union 19 

Public Man . . . . .25 
Public Meetings . . . .25 

Red Palmer 25 

Workmen's Compensation . , 5 



23 

5 


Money Market [see Currency and 
Finance). 




13 
19 

IT 


Options — 

Caslelli's Theory . 
Put-and-Call .... 


• 13 

• 17 


^7\ 


Pamphlets . . , , . 


27.29 



Effingham Wilson, 



Prices— PAGE 

Cordingley's Guide and Dictionary 6 
Ellis (Market Fluctuations) . . 14 
Mathieson (Stocks) . .20 

Railways- 
American and British Investors . 25 
Home Rails as Investments , . 24 
Mathieson' s Traffics . . .20 
Poor's Manual (American) . . 22 
Railroad Report (Anatomy of a) . 26 
Railway Law 6 

Ready Reckoners (see also Exchange 

Tables, Interest, etc.)^ 
Buyers and Sellers' (Ferguson) . 8 
Henselin's (Multiplication) . . 17 
Ingram (Yards) . . . .17 
Kilogramme Table . . -24 

Merces (Indian) . . . .21 
Norman's Commission and Due 

Dates 21 

Robinson (Share) . . . .23 
Silver Tables (Bar Silver) . . 15 

Sinking Fund and Annuity Tables — 

Booth and Grainger (Diagram) . 12 
Hughes 17 

Speculation {see Investors and Stock 
Exchange). 

Stock Exchange Manuals, etc. — 

Contango Tables . . . .15 
Cordingley's Guide .... 6 
Fenn on the Funds, English and 

Foreign 15 

Higgins, Leonard.The Put-and-Call 17 
Investor's Ledger . . . .20 



Stock Exchange Manuals, etc. page 

{conti>n/cii) — 
Investors' Tables, Permanent or 

Redeemable Stocks . . -17 
Laws and Customs (Melsheimer) . 21 
Laws, English and Foreign Funds 

(Royle) 23 

Mathieson's Redeemable Invest- 
ment Tables . . . .20 
Options (Castelli) . . . .13 
Poor's American Railroad Manual 22 
Rapid Share Calculator . . .14 
Redeemable Stocks (a Diagram) . 11 
Registration of Transfers . .15 
Robinson (Share Tables) . . 23 
Rules and Usages (Stutfield) . . 25 
Stock Exchange Values . . -25 
Stock Exchange Official Intelligence 24 
Willdey's American Stocks . . 26 
World's Statistics . . . .10 

Tables [see Exchange Tables, Interest 
Tables, Ready Reckoners, and 
Sinking Fund and Annuity 
Tables, etc.). 



Telegraph Codes — 

Ager's (list of) 
Miscellaneous (list of) 
The Premier Code . 



• 30 
30. 31 

• 32 



Trustees — 

Investment of Trust Funds . . 7 
Judicial Trustees Act, 1896 . .18 
Marrack's Statutory Trust Investments 20 
Trustees, their Duties, etc. . . 7 

Wilson's Legal and Useful Handy 

Books List 7-9 



11 Royal Exchange, London. 



NEW BOOKS. 
Just Ready. 

MARITIME LAW. 

Illustrated in the Form of a Narrative of a Ship, from and including the 

Agreement to Build her until she becomes a Total Loss. 

By Albert Saunders, Solicitor. Price 2I5. 

THE COMPANIES ACTS, 1 862- 1 900. 

With Cross References and a full Analytical Index, comprising the full 
text of all the Statutes with all Amendments and Repeals down to 
1900, and the Forms and Fees prescribed by the Board of Trade 
under the Act, 1900. 
By William Goddex, LL.B., B.A., and Stanford Hutten, 
of the Inner Temple, Barrister-at-Law. 
Price 5s. net. 

RESPONSIBILITIES OF DIRECTORS AND WORK- 
ING OF COMPANIES UNDER THE 
COMPANIES ACTS, I862-I900. 

By Anthony Pulbrook, Solicitor. 

Author of numerous Books on Companies' Law and Practice. 

Price 35. 6d. net. 

HANDY BOOK ON THE LAW AND PRACTICE OF 
JOINT STOCK COMPANIES. 

Incorporated under the Companies Acts, 1862-1900, with Forms and 
Precedents. Being a Manual for Secretaries and others interested 
in the practical legal management of the business of a Company. 
Third, Revised and Re-written Edition, 

By Anthony Pulbrook. 
Price 45. net. 

THE WORKMEN'S COMPENSATION ACT, 1897. 

A plea for revision. 

By R. T. Thomson. 

Price 25. Bd. net. 

A CHART OF READY REFERENCE FOR 

OFFICE USE, 

Showing at a glance the Returns to be made and Registers to be kept by 
Companies Registered under the Companies Acts having Capitals 
divided into Shares. 

Compiled by T. L. Wilkinson, Solicitor. 
Price 35. 6^. net, post free ; mounted on linen and varnished. 

LEGAL DECISIONS AFFECTING BANKERS. 

Edited and Annotated by Sir John R. Paget, Bart., Barrister. 

Issued under the sanction of the Council of the Institution of Bankers. 

Price 65. net. 

THE LAW OF CHARTER PARTIES AND BILLS 
OF LADING. 

By Lawrence R. Duckworth, Barrister-at-Law. 
Price 25. 6d. net. 

THE LAW OF GENERAL AVERAGE. 

By Lawrence R. Duckworth, Barrister-at-Law. 
Price 25. 6d. net. 



6 Effingham Wilson, 

LAWYERS AND THEIR CLIENTS. 

Price 2s. net. 

RAILWAY LAW FOR THE " IVIAN IN THE TRAIN ". 

Chiefly intended as a Guide for the Travelling Public on all points likely to 

arise in connection with the Railway. 

By George E. T. Edalji, Solicitor. 

Price 2s. 

CORDINGLEY'S DICTIONARY OF STOCK 
EXCHANGE TERMS. 

Price 2s. 6d. net. 

CORDINGLEY'S GUIDE TO THE STOCK 
EXCHANGE. 

Price 2s. net. 

HIS LORDSHIP'S WHIIVI. 
A Novel. 

By Gordon Cuming Whadcoat. 
Price 6s. 

HOW TO READ THE MONEY ARTICLE. 

By Charles Duguid. 

Second Edition. 

Price 2s. 6d. 

A TREATISE ON COIYIPANY LAW, 
Under the Acts 1862- 1900. 

By G. F. Emery, LL.M. 
Price 21s. 



MAPS. 

NEW MAP OF THE WITWATERSRAND GOLDFIELDS. 

Compiled by Messrs. Wood and Ortlepp of Johannesburg. Scale, 
Half-mile to the Inch. Size, 9 feet by 3 feet. Prices : four Coloured 
Sheets, £4 4s. ; mounted to fold in Case, £5 14s. 6d. ; Rollers ,varnished, 
£5 14s. 6d. ; mounted in Portfolio, £6 6s. ; mounted on Spring Rollers, 
£12 12s. 

KALGOORLIE. Showing the Gold Mining Leases in the direct 
Hannan's Belt, East Coolgardie Goldfield, Western Australia. Price 
on Roller and Varnished, 15s. net. Mounted to fold, in Case, 21s. net. 

AN ENTIRELY NEW MAP OF THE HANNAN'S GOLD. 
FIELDS, WEST AUSTRALIA. Scale, 10 Chains to the Inch. 
Size, 9 feet by 3 feet, in three separate large Coloured Sheets. The 
importance of this Map will be recognised by all who are interested 
in the development of the Hannan's District. It is the first Map 
published to show the Lodes, as well as the Boundaries, of all 
Companies properties, pipe lines, shafts, batteries with number of 
stamps, etc., and also gives a large inset Map of Western Australia, 
showing all the Goldfields and Railways to date. Prices : three 
Coloured Sheets, £3 3s. ; mounted to fold in Case, £4 14s. 6d. ; 
mounted on Rollers and Varnished, £4 14s. 6^. ; mounted in Portfolio, 
£5 6s. ; mounted on best Spring Roller, £12 12s. 

A NEW MAP OF THE BOULDER GROUP OF THE 

HANNAN'S GOLDFIELD, KALGOORLIE. The famous "Au- 
stralia Square Mile ". Scale, 20 Inches to 1 Mile. Size, 40 inches 
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ALDENHAM, LORD (H. H. GIBBS). 

A Colloquy on Currency. New Edition, revised and enlarged. 
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AMERICAN EXCHANGE RATES. 

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The Maritime Code of Germany. Translated by William 
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English and Foreign Banks : a Comparison. 

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1899, revised to the End of March. 

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The Disturbance in the Standard of Value. Second and 
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BATY, T. 

First Elements of Legal Procedure. Price 3s. 6d. net. 

BEEMAN, G. B., and FREDC. C. MATHIESON AND SONS. 

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Manuel pratique de la Correspondance et des operations de 
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Theorie et Pratique de la Monnaie. Tome premier, Traite 
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Histoire de la Politique Monetaire Statistique des Frappes et 
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BIRKS, H. W. 

Half-yearly Comparative Analysis of the Balance Sheets of 
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Investment Ledger. Designed for the use of Investors, 
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BLACKWELL, P. T., B.A. 

The Law relating to Factors : Mercantile Agents who sell and 
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BOOTH, A. A., and M. A. GRAINGER. 

Diagram for calculating the yield on Redeemable Stocks. 
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By means of a small ruler and a table of lines the true yield on a 
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BORLASE, W. C, M.A. 

Tin Mining in Spain, Past and Present. Price 25. 6d. 



14 Effingham Wilson, 



DEL MAR, ALEX. 

History of the Monetary Systems in the various States. 
Price 155. net. 

List of Chapters. — I. India from the Earliest Times. II. 
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V. Rome B.C. 369 to a.d. 1204. VI. The Sacred Character of 
Gold. VII. Pounds, Shillings and Pence. VIII. Gothic Moneys. 
IX. Moslem Moneys a.d. 622-1492. X. Early English Moneys. 
XI. Moneys of the Heptarchy. XII. Anglo-Norman Moneys. 
XIII. Early Plantagenet Moneys. XIV. Later Plantagenet 
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The Science of Money. Second revised Edition. Demy 8vo, 
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Chapters on — Exchange. Value as a Numerical Relation. 
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The Procession of Prices. Revulsions of Prices. Regulation of 
Moneys. 

DE SEGUNDO, E. 

The Rapid Share Calculator. For Calculating Jths, yVths, 

and g^nds. Price lOs. 6cl. net. 
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DONALD, T. 

Accounts of Gold Mining and Exploration Companies. With 
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DRAPERS' ACCOUNTS. 

A Manual for the Drapery and Allied Trades. By A Cor- 
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DUNCAN, W. W. 

Profits versus Dividends on the Stock Exchange. Price 
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EASTON, H. T. 

Banks and Banking. Price 3.f. Qd. 

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The Work of a Bank. Price 25. 

ELLIS, ARTHUR. 

Rationale of Market Fluctuations. Third Edition. Price 

75. Qd. 



11 Royal Exchange, London. 15 



ELLISON, THOMAS. 

Cotton Trade of Great Britain. Including a History of the 
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EMERY, G. F., LL.M. 

Handy Guide to Patent Law and Practice. Price 6s. net. 

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EYANS, L. WORTHINGTON, Solicitor, Mackrell Prizeman, 
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Notes on the Companies Act, 1900, with Forms. Price 4s. 

FENN. 

Fenn on the Funds. Containing Details and Histories of the 
Debts, Budgets and Foreign Trade of all Nations, together with 
Statistics elucidating the Financial and Economic Progress and 
Position of the various Countries. Sixteenth Edition, thoroughly 
Revised. Price 155. Edited by S. F. Van Oss and H. H. Bass ett. 

" That classical work." — Athen<rum. 

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GABBOTT, E. R. 

How to Invest in Mines : a Review of the Mine, the 
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GARRATT, JOHN. 

Exchange Tables, to convert the Moneys of Brazil, the River 
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Spain, etc. (Milreis and Reis, Dollars and Cents), Pesetas and 
Centimos, into British Currency, and vice versa, varying by 
eighths of a penny. Price IO5. 6d, 

GASKELL, W. H. 

Silver Tables, showing relative equivalents of Bar Silver in 
London and New York. Vol. I. — From 47 cents to 67 cents: 
Vol. II. — From 67 cents to 87 cents, U.S. Currency; ascending 
by l/8th, at Exchange of S4.80 to S4.90 per £ sterling, ascending 
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165. each. 

GIBBS, Hon. HERBERT. 

A Bimetallic Primer. Third Edition, revised. Price Is, net. 

GILBERT. 

Interest and Contango Tables. Price lOs. net» 



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GOLDMANN, CHARLES SYDNEY, F.R.G.S., with the co- 
operation of JOSEPH KITCHIN. 

South African Mines : giving the Position, Results and 
Developments of all South African Mines ; together with an 
Account of Diamond, Land, F'inance and kindred concerns. In 
three volumes. 

Vol. I. — Devoted to detailed Descriptions of all Witwatersrand 
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Vol. II. — Dealing with Mining Companies other than Rand, 
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Vol. III. — 100 Maps and Plans of Mining Properties, including 
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Price (net) £3 35. 

The Financial, Statistical and General History of the Gold 
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GOSCHEN, the Right Hon. Yiscount. 

Theory of Foreign Exchanges. Ninth Thousand. 8vo. 
Price 6s. 

GUMERSALL. 

Tables of Interest, etc. Interest and Discount Tables, 
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and from £1 to £20,000 ; so that the Interest or Discount on any 
sum, for any number of days, at any of the above rates, may be 
obtained by the inspection of one page only. 

Nineteenth Edition, in 1 vol., 8vo (pp. 500), price 10s. 6d., cloth, 
or strongly bound in calf, with the Rates per cent, cut in at the 
fore-edge, price 16s.' 6d. 

HALL, R. J. 

Registered System for the Consignment of Merchandise by 
Rail. Price 3s. 6d. net. 

HAM'S 

Customs Year-Book. A new List of Imports and Exports, 
with Appendix and a brief Account of the Ports and Harbours of 
the United Kingdom. Published Annually. Price 3s. ; with 
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Inland Revenue Year-Book. The recognised book of Legal 
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HAM, PANTON. 

Universal Interest Table. For Calculating Interest at any 
Rate on the Moneys of all Countries. Price 2s. 6d. net. 

HARLOW. 

Examination Questions in Book-keeping. Price 2s. Qd. 



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HAUPT, OTTOMAR. 

Arbitrages et Parites. Traite des Operations de Banque, 
contenant les usages commerciaux, la theorie des changes et 
monnaies, et la statistique monetaire de tous les pays du globe. 
Huitieme edition. Price 125. 6^. net. 

The Monetary Question in 1892. Price 5^. 

HENSELIN, ADOLF. 

Ready Reckoner by which multiplication of factors from 
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done. Together with Calculating Tables for circles. Price 
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HIBBERT, W. NEMBHARD, LL.D. 

The Law relating to Company Promoters. Price 55. 

HIGGINS, LEONARD R. 

The Put-and-Call. Price Ss. 6d. net. 

HIGGINSON, CHARLES J. 

Food and Drugs Adulteration : A Manual for Traders and 
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Act, 1875; Sale of Food and Drugs Amendment Act, 1879; 
Margarine Act, 1887; Sale of Food and Drugs Act, 1899. Price 
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HOWARTH, WM. 

Our Clearing Banking System and Clearing Houses. Third 
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HUGHES, T. M. P. 

Investors' Tables for ascertaining the true return of Interest 
on Investments in either Permanent or Redeemable Stocks or 
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HUTCHISON, JOHN. 

Practice of Banking ; embracing the Cases at Law and in 
Equity bearing upon all Branches of the Subject. Volumes II. 
and III. Price 21s. each. Vol. IV. Price 15s. 

INGRAM. 

Improved Calculator, showing instantly the Value of any 
Quantity from One-sixteenth of a Yard or Pound to Five 
Hundred Yards or Pounds, at from One Farthing to Twenty 
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JACKSON, GEORGE. 

Book-keeping. A Check-Journal ; combining the advantages 
of the Day-Book, Journal and Cash-Book ; forming a complete 
System of Book-keeping by Double Entry ; with copious illus- 
trations of Interest Accounts and Joint Adventures ; and a method 
of Book-keeping, or Double Entry by single. 

Twenty-first Edition, with the most effectual means of pre- 
venting Fraud, Error and Embezzlement in Cash Transactions^ 
and in the Receipt and Delivery of Goods, etc. Price 5^. 

JOHNSON, GEORGE, F.S.S., A.I.S. 

Mercantile Practice. Deals with Account Sales, Shippings 
Exchanges, Notes on Auditing and Book-keeping, etc. Price 
25. 6d. net. 

JONES, CHARLES. 

The Solicitor's Clerk : the Ordinary Practical Work of a 
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Companion to the Solicitor's Clerk. A continuation of the 
"Solicitor's Clerk," embracing Magisterial and Criminal Law^ 
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The Business Man's County Court Guide. A Practical 
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Debts. Second and Revised Edition. Price 25. 6d. net. 

Book of Practical Forms for Use in Solicitors' Offices. Con- 
taining over 400 Forms and Precedents in the Queens Bench 
Division and the County Court. Price 55. net. 

" Cannot fail to be useful in any Solicitor's offict."— Solicitor's Journal. 

JONES, W. HUGH. 

A Guide to the Liquor Licensing Acts. Price 2^. 6d. net» 

JOURNAL OF THE INSTITUTE OF BANKERS. 

'Monthly, I5. 6d. 

JUDICIAL TRUSTEES ACT, 1896, 

And the Rules made thereunder. By A Solicitor. Price 
25. 6d. net. 

KELLY and WALSH. 

Dollars or Taels and Sterling Exchange Tables. Compiled to 
facilitate Exchange Calculations at the finer rates at which 
Eastern business is now done. At different rates from I5. 6d. to 
35. 4d., advancing by Sixteenths of a Penny. Price IO5. 6d. net. 

KERR, A. W., F.S.A. (Scot). 

Scottish Banking during the Period of Published Accounts, 
1865-1896. 55. 

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KOLKENBECK, ALFRED. 

Rates of Stamp Duties on Bills of Exchange all over the 
World, Price Is. net. 

LECOFFRE, A. 

Tables of Exchange between France, Belgium, Switzerland 
and Great Britain ; being French Money reduced into English 
from 25 francs to 26 francs per pound sterling, in Rates each 
advancing by a quarter of a centime, showing the value from one 
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Tables of Exchange between Germany and Great Britain, 
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Tables of Exchange between Austria, Holland and Great 
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Tables of Exchange between United States of America and 
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Universal Interest Tables at 5 per cent, on sums from £1 to 
£100,000 ; also at 5 per cent, the Interest from 1 to 100, and their 
multiples by 10, 100, 1000 and 10,000 on any Foreign Money. 
Price 21s. net. 

LEWIS, WILLIAM. 

Tables for finding the Number of Days, from one day to any 
other day in the same or the following year. Price 12s. Qd. 

LITHIBY, JOHN. 

The Law of District and Parish Councils. Being the Local 
Government Act, 1894, with an Appendix containing Numerous 
Statutes referred to in. or incorporated with, the Act itself; in- 
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Act, the Allotments Acts, Baths and VVashhouses Acts, Burial 
Acts, Fairs Acts, Infant Life Protection Act, Knackers Acts, 
Lighting and Watching Act, Public Improvements Act, Public 
Libraries Acts, and numerous Extracts from the Public Health 
Act, 1875, and other Statutes. Also the Orders and Circulars of 
the Local Government Board, together with copious Notes and 
a full Index. Second Edition, revised and enlarged. Demy Svo, 
659 pages. Price 15s. 

LOYD, A. C. 

Four Lectures on Bills of Exchange. Introductory to the 
Codifying Act, 1882, with Text of the Act. Price 3s. Qd. 

LYNCH, H. F. 

Redress by Arbitration ; being a Digest of the Law relating 
to Arbitration and Award. Third and Revised Edition. Price 5s. 

MACFEE, K. N., M.A. 

Imperial Customs Union. A practical Scheme of Fiscal 
Union for the purposes of Defence and Preferential Trade, from 
a Colonist's Standpoint. Price, cloth, 2s. Qd. ; paper, Is. Qd. 



22 Effingham Wilson, 



PITT-LEWIS, G., Q.C. 

A Handbook of River Law on the Thames. Being a Collec- 
tion of the Acts, Orders and Regulations of General Public 
Interest of the various Public Bodies bearing Government upon 
it, for Persons visiting the Port of London and all using the 
River for Profit or Pleasure. Price 15s. net. 

POCOCK, W. A., Esq., Barrister-at-Law. 

An Epitome of the Practice of the Chancery and King's 
Bench Divisions of the High Court of Justice. Price 25. 6d. net. 

POOR, H. Y. & H. W. 

Manual of the Railroads of the United States, and other 
Investment Securities. 

Statements showing the Financial Condition, etc., of the 
United States, and of all leading Industrial Enterprises. 

Statements showing the Mileage, Stocks, Bonds, Cost, Traffic 
Earnings, Expenses and Organisations of the Railroads of the 
United States, with a Sketch of their Rise, Progress, Influence 
etc. Together with 70 Maps and an Appendix, containing a full 
Analysis of the Debts of the United States and of the several 
States, published Annually. Price 455. net. 

The Money Question. A Handbook for the Times. Price 
65. net. 

PROBYN, L. C. 

Indian Coinage and Currency. Price 45. 

QUESTIONS ON BANKING PRACTICE. 

Revised by, and issued under the sanction of, the Council of the 
Institute of Bankers. Fifth and Revised Edition. Price 65. 

RAIKES, F. W. (His Honour Judge), Q.C, LL.D. 

The Maritime Codes of Spain and Portugal. Price 7s. 6d. net. 

"Dr. Raikes is known as a profound student of maritime jurisprudence, and he has been 
able to use his knowledge in a number of notes, in which the law of England and of other 
countries is compared with that of the Iberian Peninsula." — Lazi> Journal. 

Maritime Codes of Holland and Belgium. Price IO5. 6d. 
net. 

Maritime Codes of Italy. Price 125. 6d. net. 

RICHARDSON, GEORGE HENRY. 

Book-keeping for Weekly Newspapers. A Manual for News- 
paper Managers and Clerks. With an Introduction by H. Calder 
Marshall, Chartered Accountant. Second Edition, entirely re- 
written and enlarged. Price 3s. 6d. net. 

RICHTER, HENRY. 

The Corn Trade Invoice Clerk. Price \s. net. 



11 Royal Exchange, London. 23 



ROBINSON. 

Share and Stock Tables ; comprising a set of Tables for 
Calculating the Cost of any number of Shares, at any price from 
1-1 6th of a pound sterling, or I5. 3d. per share, to £310 per share 
in value ; and from 1 to 500 shares, or from £100 to £50,000 stocks 
Seventh Edition, price 55. 

ROYLE, WILLIAM. 

Laws relating to English and Foreign Funds, Shares and 
Securities. The Stock Exchange, its usages, and the Rights of 
Vendors and Purchasers. Price 65. 

RUSSELL, H. A. H. 

The Mount Lyell Mining Manual, 1900. With Plan. Price 
2s. 6J. net. 

RUSSELL, RICHARD. 

Company Frauds Abolition. Suggested by a review of the 
Company Law for more than half-a-century. Price Is. 6d. 

RUTTER, HENRY. 

General Interest Tables for Dollars, Francs, Milreis, etc., 
adapted to both the English and Indian Currency, at rates 
varying from 1 to 12 per cent, on the Decimal System. Price 
10s. 6d. 

SAWYER, JOHN. 

Practical Book-keeping. Suitable for all Businesses. Price 

2s. 6d. 

SCHULTZ. 

Universal American Dollar Exchange Tables, Epitome of 
Rates from $4.80 to $4.90 per £, and from 3s. lOd. to 4s. 6d. per $y 
with an Introductory Chapter on the Coinages and Exchanges of 
the World. Price 10s. Sd. 

Universal Dollar Tables. Complete United States Edition^ 
Covering all Exchanges between the United States and Great 
Britain, France, Belgium, Switzerland, Italy, Spain and Germany, 
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Universal Interest and General Percentage Tables on any 
given amount in any Currency. Price 7s. 6d. 

English-German Exchange Tables, from 20 marks to 21 per 
£ by -025 mark per £, progressively. Price 5s. 

SENHOUSE, R. MINTON-, and G. F. EMERY, Barristers. 

Accidents to Workmen. Being a Treatise on the Employers' 
Liability Act, 1880; Lord Campbell's Act, and the Workmen's 
Compensation Act, 1898. Demy 8vo, cloth. Price 15s. 

Case Law of the Workmen's Compensation Act, 1897. New 
and Enlarged Edition. 3s. 6^/. 



24 Effingham Wilson, 



SHEARMAN, MONTAGUE, and THOS. W. HAYCRAFT. 

London Chamber of- Arbitration. A Guide to the Law and 
Practice, with Rules and Forms. Second Edition. Price 2^. Qd. 

SHEFFIELD, GEORGE. 

Simplex System of Solicitors' Book-keeping. Price 3s. 6d. 
net. 

SIMONSON, PAUL F., M.A. (Oxon.). 

A Treatise on the Law Relating to Debentures and Debenture 
Stock, issued by Trading and Public Companies and by Local 
Authorities, with forms and precedents. 521 pp., royal 8vo. 
Second Edition. Price 2l5. 

" Exhaustive in its treatment." — Times. 

" Comprehensive, well-planned and reliable." — Lazv Journal. 

SIMONSON, P. F. 

The Companies Act, 1900, with Commentaries. Price 55. 

SMITH, A. SKENE. 

Compound Interest : as exemplified in the Calculation of 
Annuities, immediate and deferred, Present Values and Amounts, 
Insurance Premiums, Repayment of Loans, Capitalisation of 
Rentals and Incomes, etc. Second and Enlarged Edition. Price 
Is. net. 
"It is written with a business-like explicitness, and cannot fail to prove useful." — 
Scotsman. 

SMITH, JAMES WALTER. 

The Law of Banker and Customer. New and Revised 
Edition. Price 5s. 

STEPHENS, T. A. 

A Contribution to the Bibliography of the Bank of England. 
Price 10s. 6d. net. 

STEYENS, W. J. 

Home Railways as Investments. Second Edition. Price 

2s. 6d. net. 
" An interesting and instructive treatise."— Z)ai7^ Chronicle. 

STEWART, F. S. 

English Weights with their equivalents in Kilogrammes 
calculated from 1 pound to 1 ton by pounds, and from 1 ton to 
100 tons by tons. Compiled expressly for the use of Merchants 
and Shipping Agents to facilitate the making out the documents 
for Foreign Custom Houses. Price 2s. 6d. net. 

STOCK EXCHANGE OFFICIAL INTELLIGENCE ; 

Being a carefully compiled precis of information regarding British, 
American and Foreign Stocks, Corporation, Colonial and Govern- 
ment Securities, Railways, Banks, Canals, Docks, Gas, Insurance, 
Land, Mines, Shipping, Telegraphs, Tramways, Water-works and 
other Companies. Published Annually under the sanction of the 
Committee. Price 50s. 



11 Royal Exchange, London. 25 



STRONG, W. R. 

Short-Term Table for apportioning Interest, Annuities 
Premiums, etc., etc. Price Is. 

STUTFIELD, G. HERBERT, and CAUTLEY, HENRY 
STROTHER. 

Rules and Usages of the Stock Exchange. Containing the 
Text of the Rules and an Explanation of the general course of 
business, with Practical Notes and Comments. Third and 
Revised Edition. Price 65. net, 

TATE. 

Modern Cambist. A Manual of Foreign Exchanges. The 
Modern Cambist ; forming a Manual of Foreign Exchanges in the 
various operations of Bills of Exchange and Bullion, according to 
the practice of all Trading Nations ; with Tables of Foreign 
Weights and Measures, and their Equivalents in English and 
French. 
" A work of great excellence. The care which has rendered this a standard work is still 

exercised, to cause it to keep pace, from time to time, with the changes in the monetary 

system of foreign nations." — 7 he Times. 

Twenty-third Edition. By Hermann Schmidt. Price 12^. 

Counting House Guide to the Higher Branches of Com- 
mercial Calculation. Price 75. 6d. 

TAYLER, J. 

Red Palmer. A Practical Treatise on Fly Fishing. Fourth 
Edition. Price Is. 6d. net. 

A Guide to the Business of Public Meetings. The Duties 
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of Debate. Second Edition. Price 2^. 6d. net. 

The Public Man: His Duties, Powers and Privileges, and 
how to Exercise them. Price 3s. 6d. net. 

YAN DE LINDE, GERARD. 

Book-keeping and other Papers, adopted by the Institute 
of Bankers as a Text-book for use in connection with their 
Examinations. New and Enlarged Edition. Price 6s. 6d. net. 

YAN OSS, S. F. 

American Railroads and British Investors. Price 3s. Qd. net 
Stock Exchange Values: A Decade of Finance, 1885-1895. 
Containing Original Chapters with Diagrams and Tables giving 
Reviews of each of the last Ten Years — Trade Cycles — The 
Course of Trade, 1884 to 1894— Silver— New Capital Created, 
1884 to 1894 — The Money Market, 1884 to 1894— Government 
and Municipal Securities — Colonial Securities — Foreign Govern- 
ment Securities — Home Railway Stocks — American Railways 
— Foreign and Colonial Railways and Miscellaneous Securities. 
Together with Charts showing at a glance prices of principal 
securities for past ten years, and Highest and Lowest Prices 
year by year (1885 to 1894 inclusive) of every security officially 
quoted on the Stock Exchange, with dates and extreme fluctua- 
tions (extending to over 200 pages of Tables), compiled by Fredc. 
C. Mathieson & Sons. Price 155. net. 
"An unusually interesting chronicle of financial events during the last ten years. . , 
We have not anywhere come across one so concise and yet so complete " — AthencEum. 



26 Effingham Wilson, 



WALLACH, HENRY. 

West African Manual. With 2 Sketch Maps. Fourth Edition, 
Enlarged. Price 45. net. 

WALLIS, E. J. 

Thirty Full-page Illustrations of the Royal Botanic Gardens, 
Kew, from Photographs taken by Permission. Price 2s. 6^. net. 

WARNER, ROBERT. 

Stock Exchange Book-keeping. Price 2s. Qd. net. 

WARREN, HENRY. 

Banks and their Customers. A Practical Guide for all who 
keep Banking Accounts, from the Customers' point of view. By 
the Author of "The Banks and the Public". Fourth Edition. 
Price l5. net. 

WILEMAN, J. P., C.E. 

Brazilian Exchange, the Study of an Inconvertible Currency. 
Price 55. net. 

WILHELM, JOHN. 

Comprehensive Tables of Compound Interest (not Decimals) 
on £1, £5, £25, £50, £75 and £100. Showing Accumulations Year 
by Year for Fifty Years at Rates of Interest from 1 (progressing J) 
to 5 per cent. Price 25. 6^. net. 

WILLDEY. 

Parities of American Stocks in London, New York and 
Amsterdam, at all Rates of Exchange of the day. Price 25. 

WILSON. 

Author's Guide. A Guide to Authors ; showing how to 
correct the press, according to the mode adopted and understood 
by Printers. On Card. Price Qd. 

Investment Table : showing the Actual Interest or Profit 
per cent, per annum derived from any purchase or investment at 
rates of interest from 2J to 10 per cent. Price 25. net. 

WOODLOCK, THOMAS F. 

The Anatomy of a Railroad Report. Price 2s. Qd. net. 

" Careful perusal of this useful work will enable the points in an American railroad report 
to be grasped without difficulty." — Statist. 



11 Royal Exchange, London. 27 



RECENT PAMPHLETS. 
Expansion of Trade in China. 

By T. H. Whitehead, Member of the Legislative Council, Hong-Kong. 
Price l5. 

The Insurance Question. 

Plainly treated for Plain People. Life — Fire — Accident, etc. By E. 
P. Henderson. Price Is. 

A Century of Copper. 

Part I., Statistics. By Nicol Brown and C. Corbett Turnbull. 
(Out of print.) 

Part II., Expansion of the Industry; Cost of Extraction; Uses of the 
Metal ; Distribution of Ore, etc. Price 55. 

Corn-Trade and Option Markets Considered in Relation to 
Social Economic Problems. 

By F. Hammesfahr. Price 2s. 6<i. 

Indian Currency. 

An Essay. By William Fowler, LL.B, Price Is. 

The Indian Finance Difficulty. 

A Solution. Price 6(/. * 

Suggested Alterations in the Bank Act of 1844. 

By an Ex-Bank Manager. Revised Edition. Price Is. 

Cost Price Life Assurance. 

A Plain Guide to Offices yielding 2 and 4 per Cent. Compound Interest 
per annum on Ordinary and Endowment Policies. Third Edition. 
By T. G. Rose. Price 6d. 

The Currency of China. 

(A Short Enquiry). By James K. Morrison. Price Is. 

Useful Information for Gold Mining Investors. 

By R. H. Charlton. Price Is. 

From Yeld and " Street ". 

Rhymes more or less South African. By M, E. Greville. Price Is. 



28 Effingham Wilson, 



Pamphlets, etc., on Bimetallism. 

BULL'S CURRENCY PROBLEM AND ITS SOLUTION. 
Cloth. 25. 6^. 

DICK'S INTERNATIONAL BULLION MONEY. Price 6^. 

DOUGLAS (J. M.) GO^LD AND SILVER MONEY: A Vital 
British Home Question, with Tables of Average Prices of Commodities 
and Silver from 1846 till 1892. Price 6d. 

GEORGE'S THE SILVER AND INDIAN CURRENCY 
QUESTIONS. Price Is. 3d. 

GOLD STANDARD (THE). A Selection from the Papers 
issued by the Gold Standard Defence Association, 1895-1898. Price 
25. 6d. 

LEAVER'S MONEY: its Origin, its Internal and International 
Rise and Development. Price I5. 

MEYSEY-THOMPSON'S (Sir Henry M., Bart, M.P.) PRIZE 
ESSAY. Injury to British Trade and Manufactures. By Geo. 
Jamieson, Esq. Price 6d. 

MILLER'S DISTRIBUTION OF WEALTH BY MONEY. 
Price I5. 

MONOMETALLISM UNMASKED : OR THE GOLD MANIA 
OF THE NINETEENTH CENTURY. By A Senior Optime. 6d. 

NORMAN'S PRICES AND MONETARY AND CURRENCY 
EXCHANGES OF THE WORLD. Price 6d. 

NORMAN'S SCIENCE OF MONEY. Price Is. 

NOTES OF MONEY AND INTERNATIONAL EXCHANGES. 
By Sir J. B. Phear. Price I5. 

PEARSE'S RUDIMENTS OF THE CURRENCY QUESTION : 
explaining the principal terras used in the Currency Controversy. By 
William Pearsb. Price 6d. 



11 Royal Exchange, London. 29 



SCHMIDT'S SILVER QUESTION IN ITS SOCIAL AS- 
PECT. An Enquiry into the Existing Depression of Trade and the 
present position of the Bimetallic Controversy. By Hermann Schmidt. 
Price 35. 

SCHMIDT'S INDIAN CURRENCY DANGER. A criticism 

of the proposed alterations in the Indian Standard. Price Is. 6d. 

SEYD'S SILVER QUESTION IN 1893. A Simple Explan- 
ation. By Ernest Seyd, F.S.S. Price 2s., cloth. 

SEYD'S BIMETALLISM IN 1886; AND THE FURTHER 
FALL IN SILVER. By Ernest J. F. Seyd. Price Is. 

SMITH'S BIMETALLIC QUESTION. By Sam. Smith, Esq., 

M.P. Price 25. 6d. 

SOWERBY'S THE INDIAN RUPEE QUESTION AND 
HOW TO SOLVE IT. Price 6d. 

THE GOLD BUG AND THE WORKING MAN. Price 6d. 

TWIGG'S PLAIN STATEMENT OF THE CURRENCY 
QUESTION, with Reasons why we should restore the Old English Law 
of Bimetallism. Price 6^. 

ZORN'S THEORY OF BIMETALLISM. Price 3d, 



ACER'S TELEGRAM CODES. 

The A Y Z Telegram Code. Consisting of nearly 30,000 Sen- 
tences and Prices, etc., with a liberal supply of spare words, for the 
use of Bankers, Brokers, Manufacturers, Merchants, Shippers, etc. 
Price 165. net. 

The Simplex Standard Telegram Code. Consisting of 205,500 

Code Words. Carefully compiled in accordance with latest Convention 
rules. Arranged in completed hundreds. Printed on hand-made paper ; 
strongly bound. Price £5 5s. 

The Duplex Combination Standard Code. Consisting of 

150,000 Words. With a Double Set of Figures for every Word, thus 
affording opportunity for each Figure System of Telegraphing to be used. 
Every word has been compiled to avoid both literal and telegraphic 
similarities. Price £4 4s. 



30 Effingham Wilson 



The Extension Duplex Code of about 55,000 more Words. 

These are published with the view to being either used in connection 
with the " Duplex," or for special arrangement with the Figure System 
for Private Codes by agreement. Price £1 1^. 

The Complete Duplex Code, of 195,000 Words in Alphabetical 
and Double Numerical Order, i.e., the above two Codes bound together. 
Price £5 5s. 

Ager's Standard Telegram Code of 100,000 Words. Compiled 

from the Languages sanctioned at the Berlin Telegraph Convention, 
Price £3 35. 

Ager's Standard Supplementary Code for General Merchants. 

The 10,250 Words with sentences. In connection with the " Standard ". 
Price 2l5. 

Ager*s Telegram Code. 56,000 good Telegraphic Words, 45,000 
of which do not exceed eight letters. Compiled from the languages 
sanctioned by the Telegraph Convention. Third Edition. Price £2 25. 

Ager's Alphabetical Telegram Code. The Code Words in 

sequence to the 150,000 Words in the Duplex Standard Code. Price 255, 
Two or more copies, 2l5. each. 
N.B. — Can also be obtained bound up with the Duplex or Prefix Code. 

Ager's Telegraphic Primer. With Appendix. Consisting of 

about 19,000 good English and 12,000 good Dutch Telegraphic Words, 
12,000 of these have sentences. Price 125. 6d. 

Ager's General and Social Code, For Travellers, Brokers, 

Bankers and Mercantile Agents. Price IO5. 6d. 



TELEGRAPH CODES. 
OFFICIAL VOCABULARY, BERNE, 1894. A few copies of 

the Original Edition. Price on application. 

Anglo-American Cable Code. Price 2\s. 

Bishop's Travellers' Telegraph Code. Specially for the Use of 

Tourists. Compact and bound conveniently for the Pocket. Weight 
only 2 oz. Price I5. net. 

Broomhall's Comprehensive Cipher Code. Mining, Banking, 

Arbitrage, Mercantile, etc. Arranged for nearly 170,000 Phrases. 
Price £3 135. 6^/. Cloth. Limp leather. Price £4 45. 

Figure Code for Stocks and Shares. 

To be used with the " Official Vocabulary," or any similar list of 
numbered Words. Price 425. 

Hawke's Premier Cypher Telegraphic Code. 

100,000 Word Supplement to the Premier Code. Price IO5. 6d. net. 
(See back page of this Catalogue.) 



11 Royal Exchange, London. 31 



Lieber's Standard Telegraphic Code. 

Price 425. net. 

McNeill's Mining and General Telegraph Code. 

Arranged to meet the requirements of Mining, Metallurgical and Civil 
Engineers, Directors of Mining and Smelting Companies, Bankers, 
Brokers, Solicitors and others. Price 2ls. net. 

Moreing and Neal's General and Mining Code. 

For the Use of Mining Companies, Mining Engineers, Stockbrokers, 
Financial Agents, and Trust and Finance Companies. Price 2l5. 

Official Yocabulary in Terminational Order. 

Price 405. net. 

One- Word "Firm Offer" Telegraphic Code with One- Word 
"5 Offers" Reply Code. 

Price 75. 6J. 

Scott's Shipowners' Telegraphic Code. 

New Edition. 1896. Price 2l5. 

Stockbrokers' Telegraph Code. Price 5$. net. 
Watkins' Ship broker's Telegraph Code. 

Price £4 net. Two copies, £7 net. 

Western Union Telegraphic Code. 

Universal Edition. Leather, 455. net; cloth, 405. net. 

Whitelaw's Telegraph Cyphers. 338,200 in all. 

400,000 Cyphers in one continuous Alphabetical order. 
202,600 words, French, Spanish, Portuguese, Italian 
and Latin. Price 
53,000 English words . 
42,600 German „ 
40,000 Dutch 



338,200 



68,400 Latin, etc., etc, (Original Edition), included 
in the above 202,600 

25,000 English (Original Edition), included in the 
above 53,000 

22,500 of the English words, arranged 25 to the 
page, with the full width of the quarto page 
for filling in phrases 6O5. 

14,400 of the Latin words arranged so as to re- 
present any 3-Ietter group, or any three 
2-figure groups up to 24 . . . 155. 



Price £1 


2 IO5. 


5O5. each net. 


505. „ 


,, 


505. „ 


>i 


505. „ 


>> 


6O5. „ 


„ 


405. „ 


» 



Medium 4to, 500 pp. Clothe price lOs. 6d. net. 
THE 

PREMIER 

CYPHER TELEGRAPHIC 

CODE 

Containing close upon 120,000 Words (from A to M, 

specially selected from the Berne Official 

Vocabulary) and Phrases. 

THE MOST COMPLETE AND MOST USEFUL GENERAL CODE YET PUBLISHED. 

COMPILED BY 

WILLIAM H. HAWKE. 

SOME OPiNIONS OF THE PRESS. 

" It is calculated to save expense by making one word do the duty of two to five 
words as compared with other codes, without trouble or loss of time. This result 
has been obtained by introducing novel and simple methods of tabulation. The 
scope of the code is a very wide one, and makes it suitable to the traveller as well as 
to the commercial man." — Telegraph. 

" Is distinguished among books of its kind by the unusual width of its range. 
For the rest it is a careful work, which keeps constantly in view the practical needs of 
men of business." — Scotsmati. 

" The code is certainly a marvel ol comprehensiveness, and at least the translation 
of messages would appear to be easy, owing to the system of initial words and cross 
references embodied in it, and the conspicuous headings." — Manchester Guardian. 

' ' An extremely valuable cypher telegraphic code. The saving of expense is, of 
course, the primary object of a code ; but another consideration with Mr. Hawke has 
been to arrange a code so that what is required to be transmitted can be sent with 
the least possible trouble and waste of time." — Financial News. 

" This compilation is excellent in choice of messages and simplicity of arrangement. 
Those who have had to deal with other codes will appreciate this point. Particularly 
admirable are the joint tables for market reports, which can give quotations and tone 
in one word. What with careful indexing to the matter and ingenious simplicity this code 
is certainly one of the best we have yet seen." — Shipping Telegraph, Liverpool. 

' ' An Vollstandigkeit diirfte es von anderen Werke gleicher Art kaum iibertrofFen 
warden. " — Frankfurter Zeitung. 

" The systems of tabulation are simple, and the general appearance of the 
volume seems to confirm the claim that this is by far the most complete code ever 
issued." — Tribune, Chicago. 

" Mr. Hawke's long experience as an expert in telegraphic code systems is a full 
guarantee of the excellence of the ' Premier Code '. " — Liverpool Courier. 

Now Ready. Medium 4to. Clotb, price los. 6d. net. 

100,000 WORD SUPPLEMENT TO THE PREMIER CODE. 

Words specially selected from the Berne Official Vocabulary, remainder of 
alphabet from M to Z. 

COMPILED BY WILLIAM H. HAWKE. 

For special Tables for Offers, Buying, Selling, etc., the Five Figure 
System, worked in conjunction with Keys of Words, numbered from 00,000 
to 99,999, and 2440 Reserve Words for Indicating or Catch Words or Special 
or Temporary Tables, does not clash with the Premier Code. 

These two volumes contain between them all the telegraphically good 
words of the Berne Official Vocabulary, as they have been selected with 
the greatest care. 



LONDON : EFFINGHAM WILSON, 
ROYAL EXCHANGE. 




14 DAY USE 

RETURN TO DESK FROM WHICH BORROWED 

LOAN DEPT. 

This book is due on the last date stamped below, or 

on the date to which renewed. 

Renewecy^kS(9M subjea to immediate recall. 


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