%' 0' UMVEKFJTV of r AT TPHT^vr, LIBRARY WHAT EVERY BUSINESS MAN SHOULD KNOW rr>pyr)rihl, hij I'liilnirixKl ,(• I'liili rwood, X. Y. ('Ultl! TKADIS(t ON ]>UOAl) StUKKT, NeW YoUK Tlif Stock Exclianf^e is shown on the left. In the background, a statue of Washington stands in front of I he Sub-Treasury ^^ WHAT EVERY BUSINESS MAN SHOULD KNOW A COMPLETE GUIDE TO BUSINESS USAGES AND REQUIREMENTS WITH EXPLANATIONS OF BUSINESS TERMS AND COMMERCIAL FORMS BY L. C. KEARNEY ILLUSTRATED WITH DIAGRAMS AND PHOTOGRAPHS NEW YORK FREDERICK A. STOKES COMPANY PUBLISHERS Copyright, 1016, by Frederick A. Stokes Company All rights reserved w 2^ \ v/ PUBLISHERS' NOTE This book is the same in every respect as What Every Business Woman Should Know, with the exception of a few subjects which pertain exclusively to men. 7/ a man can write a better hook, pi-each a better sermon, or make a hetter mousetrap than his neighbor, though he build his house in the woods, the world will make a beaten path to his door. PREFACE It was contemplated, in the preparation of this Desk Book, to assemble in one volume the usually disintegrated information to which the hurried business man frequently has occasion to refer. The best contemporary authorities were consulted, in an effort to present as reliable data as could be obtained on the subject under consideration. Mr. Montgomery Rollins, well-known economist, kindly permitted excerpts from his works on finance. The Yawman & Erbe Mfg. Co., Harper & Bros., the New York Telephone Co., Pos- tal Telegraph & Cable Company, The Western Union Telegraph Company, Adams Express Company, Mr. A. T. Atwood, of McClure's Magazine, and the publishers of TJie World Almanac either graciously contributed or approved the subject matter accredited to them. Funk & Wagnalls' New Standard Dictionary has been a help- ful guide in forming certain definitions. To Mr. W. F. Allen, of the American Railway Association, who in 1883 successfully solved the problem of a standardized time for the railroads in the United States, is due grateful acknowledgment for having supplied the data to bring this subject to date. How shall I properly write a check? What sized type shall appear on my letterhead? Shall I send by parcel post or express? vn viii PREFACE What is a fiscal year ? An ad interim certificate ? How shall I formulate an agreement? An as- signment ? What is a caveat? How shall I address the President? A bishop? Wliat synonym may I use to avoid repetition? How shall I prepare a set of By-laws? These are but a few of the questions, the answers to which appear in this book. L. C. K. CONTENTS PAGE Financial Terms: Active Account , 51 Amortization 19 Arbitage 19 Assignment of Stock 21 Bank Accounj; 45 Bankruptcy 21 Bill of Exchange 25 Bimetallism 27 Bolivia 54 Bonanza 27 Bonds and Stock 27 Bonus 29 Bourse • • 29 Bradstreet 29 Bucketshop 29 Building and Loan Association 30 Bulls and Bears 31 Canadian Dollar 54 Capital 39 Capitalization 39 Certificate of Deposit 43 Certificate of Stock 29 Certified Check 51 Checks 45 Clearing House Association 53 Coffee Exchange 53 Coins, Foreign Value of 54 Coins, Domestic 199 ix X CONTENTS PAGE Financial Terms (Continued) Collateral 53 Colon (coin) 54 Common Stock 28 Compound Interest , , 91 Consolidated Exchange 55 Consols 56 Corner 64 Cotton Exchange 65 Coupon 65 Coupon Bond 28 Crown 54 Curb Market 66 Current Assets 20 Current Liabilities 20 Debenture 67 Deposit Slip 51 Depositing Checks 45 Depreciation 71 Discount 75 Dividend 75 Drachma 54 Draft 75 Draft with Stock Attached 76 Due Bill 78 Dun 78 Endorsing Checks 46 Endorsing Notes 135 Endorsing Money Orders 127 Exchange on Checks 51 Exchange, Foreign 79 Exchanges : Bourse 29 Consolidated 55 Coffee 63 Cotton 65 Curb 66 CONTENTS xi PAGE Financial Terms {Continued) Maritime 126 Produce 161 Stock 200 Face 79 Fiduciary 79 Finance .••...« 86 Fiscal Year 86 Flat 86 Floating Debt 86 Fluctuation 86 Foreign Exchange 79 Foreign Value of Coins 54 Franc 5-1 Funded Debt 87 Futures 87 Gilt-edged 87 Gold Brick 87 Gold Coins 199 Gourde 54 Government Bonds 87 Guaranty 88 Hypothecate 88 Income on Investments 94 Industrials 89 Insolvent 89 Interest 90 Interim Certificate 93 Investment 94 Joint Account 95 Joint Stock Company 54 Lamb 96 Lawful Money 96 Legal Investment 94 Legal Eate 68, 92, 98 Legal Tender 98 Letter of Credit 99 xli CONTENTS TACZ Financial Terms (Continued) Liabilities = .,.... 120 Liquid Assets 20 Lira 54 Listed Securities 121 Long and Short 123 Margin 125 Mark 54 Maturity 126 Merger 126 Milreis 54 Money Orders 126 Money Transferred by Telegraph 128 Monometallism 27 Municipals 131 Negotiable Instruments 134 Notes 134 Obligation 137 Overdraft 51 Par 138 Pass Book 144 Peso 54 Petty Cash Book 145 Point 145 Postal Money Order 126 Postal Savings 158 Pound (Sterling) 54, 199 Preferred Stock 28 Premium 160 Present Standard of Weight and Fineness 161 Principal , . 161 Produce Exchange 161 Promissory Note 68, 161 Protest 166 Public Utilities 166 Eailroad Securities 189 Rebate »..,...... 189 CONTENTS xiii PAGE P'iNANCiAL Terms (Continued) Eeceiver 190 Eegistered Bond 28 Eights 192 Rupee 54 Safe Deposit 43 Savings Bank 194 Scrip 194 Securities 195 Semi-Annual 195 Sight Draft 75 Silver Coins 199 Simple Interest 90 Sinking Fund 198 Solvent 198 Specie 198 Spot Cash 198 Spot Price 198 Standard of Weight and Fineness 198 Sterling 199 Stock Assignment 21 Stocks and Bonds 28 Stock Exchange 200 Stockholders 201 Stockholders' Liability 201 Stop Payment Order 50, 201 Sucre 54 Syndicate 202 Tael 54 Ticker 237 Time Draft 75 Trade Discount 238 Transfer of Stock 21 Travelers' Checks 238 Trust Company 239 Underwrite , . 240 f^sury 68, 240 xiv CONTENTS PAGE Financial Terms (Continued) Value of Coins 54, 199 Voucher 241 Voucher Check 50 Wall Street 241 Watered Stock 28 Without Eecourse 136 Yen 54 Insurance Terms: Accident or Casualty Insurance 16 Annuity 19 Bond of Indemnity 202 Casualty Insurance 16 Fire Insurance 86 Hazard 88 Indemnity 89 Insurance 90 Life Insurance 120 Lloyds 122 Marine Insurance 126 Premium 160 Proof of Loss 162 Eider ; 90 Surety 202 Underwrite 240 Legal Terms: Acknowledgment 16 Ad Litem 18 Administrator 18 Administratrix 18 Affidavit 18 Agreement 19 Alias 19 Alibi 19 Assignment , 20' CONTENTS XV PAGE Legal Terms (Continued) Bankruptcy 21 Business Laws 31 Caveat 43 Certiorari 44 Change of Venue 240 Charter 44 Civil Code 53 Codicil 247 Contract 56 Contract Made with Lunatic or Minor 31 Contract Eate 68 Covenant 66 Creditor 66 Days of Grace 67 Debenture 67 Debts 69 Deed 69 Demurrer 71 Deponent 71 Deposition 71 Dower 191, 246 Escrow 79 Et Al 79 Et Ux 79 Executor 246 Executrix 246 Ex Officio 79 Fee Simple 79 Feme Covert 79 Feme Sole 79 Foreclosure 87 Full Covenant Deed 69 Grantee 70 Grantor 70 Guarantee 88 Habeas Corpus 88 xvi , CONTENTS PAGE Legal Terms (Continued) Hereditaments 88 Ignorance of the Law 89 Income Tax 226 Indenture 89 Indictment 89 Injunction 89 In Ke 89 Insolvent 89 In Statu Quo 90 Interest Laws • • 68 Intestate < 94 Judgment 68, 95 Judgment Debtor 95 Laws: Bankruptcy 21 Business 31 By-Laws 32 Customs 67 Interest 90 Naturalization 131 Sherman 195 Lease 96 Legal Day 98 Legal Investment 94 Legal Rate 92 Letters of Administration 98 Letters Testamentary 99 Lien 120 Lieu of Dower 246 Limitation, Statutes of 68 Lis Pendens 121 Mandamus 125 Married Woman's Acknowledgment 17 Married Woman, Check to the Order of 48 Naturalization 131 Notary Public , 134 CONTENTS xvii PAGE l^EGAL Terms (Continued) Order 138 Outlawed Debts 69 Penal Code 53 Personal Property 145 Power of Attorney 159 Prima Facie 161 Principals Eesponsible for the Acts of Their Agents. ... 31 Prior Lien 161 Proof of Loss 162 Protest 166 Proxy 166 Eeceiver 190 Release 191 Eelease of Dower 191 Satisfaction 194 Sherman Law 195 Sic 197 Sine Die 197 Sine Qua Non 197 Statutes of Limitation 68 Subpoena 201 Sunday Contracts 202 Taxes 226 Three Days' Grace 67 To Wit 238 Trust Deed 71 Usury 68, 240 Valid 240 Venue 240 Verification 241 Waiver 241 Warrant 242 Warranty Deed 70 Wills 246 Writ of Certiorari 44 xviii CONTENTS FAGI Printing and Publishing Terms : Compositor 55 Copy 57 Copyright 57 Galley Proof 164 Infringement 89 Printers' Proof 164 Proof 164 Prospectus 165 Eoyalties ^ 193 Serial Eights ^ 195 Type 240 Railroad Terms: Additions and Betterments 18 Bill of Lading 24 Central Standard Time 72 Common Carrier 54 Demurrage 71 Depreciation 71 Difference in Time 72 Differential 75 Eastern Standard Time 72 Equipment 78 F. 0. B 79 Maintenance of Equipment 125 Maintenance of Ways and Structures 125 Mileage 126 Mountain Standard Time 72 Pacific Standard Time 72 Per Diem 144 Physical Condition 145 Rebate 189 Rolling Stock 192 Standard Time 72 Tonnage 238 Trackage 338 CONTENTS xix PAGE Real Estate Terms: Abstract of Title 16 Appraise 19 Assignmment of Mortgage 20 Blanket Mortgage 131 Chattel Mortgage 130 Conveyance 57 Deed 69 Easement 78 Equity 78 Fee Simple 79 Foreclosure 87 Indenture 89 Lease 96 Mortgage 129 Party .Wall 144 Quit Claim Deed 71 Second Mortgage 131 Site 198 Warranty Deed 70 Steamship Terms: Bill of Lading 24 Charter Party 44 Dead Freight 67 Demurrage 71 Knot 95 Lease of Ship 44 Log 122 Manifest 122 Marine Insurance 126 Maritime Exchange 126 Salvage 193 Ship Time 237 Tonnage 238 XX CONTENTS PAGE Miscellaneous Teems: • Abbreviations 1 Acts of Providence or of War 56 Address 103 Address, Model Forms of 152 Ad Infinitum 18 Agents 32 Alphabetical Filing 80 Annuity 19 Apostrophe 182 Appraise 19 Articles of Co-partnership 142 Bill 23 Bill of Sale 26 Board of Directors 32 Board of Trade 27 Body of a Letter Ill Bona Fide 27 Bond of Indemnity 202 Business Laws 31 By-Laws 32 Cablegrams 33 Capital Letters 39 Care of Important Papers 43 Caret 187 Carrier 54 Chamber of Commerce 44 Charter 44 C. L F 3 Citizen 131 Code and Cipher Cablegrams 33 Code and Cipher Telegrams 231 Code, Civil 53 Code, Penal 53 Code, Telegraphic 33 Colon (Punctuation) 169 Comma (Punctuation) 173 CONTENTS xxi PAGE Miscellaneous Terms (Continued) Commissary 54 Company 54 Complimentary Close of a Letter 112 Consignee 55 Consignor 55 Contraband 56 Co-partnership 142 Corporation 65 Creditor 66 Customs and Duties 67 Dash 184 Date 102 Day Letters 232 Dead Letters 155 Declaration of Intention to Become a Citizen 131 Deferred Half-Rate Cablegram 34 Depreciation 71 Dress 76 Duties and Customs 67 Duties of Officers of a Company 32 Disfranchise 75 Dissolution of Partnership 144 Envelope 114 Exclamation Point 168 Express Money Order 128 Equity 78 Filing Systems 80 Firm 86 First-Class Mail 146 Fixed Charges 86 Fourth-Class Mail (Parcel Post) 139 F. 0. B 79 Franchise 87 Futures , 87 General Delivery 153 Geographical Filing , 83 Txii CONTENTS ?AGK Miscellaneous Teems {Continued) Goodwill 87 Hyphen 185 In Statu Quo 90, 199 Interrogation Point 1C8 Interstate Commerce Commission 93 Inventory 94 Invoice 95 I. 0. U 95 Ipse Dixit 95 Joint Stock Company 54 Kilowatt 95 Legend 98 Letterheads 102 Letter of Introduction 119 Letter of Eecommendation 119 Letter Writing 101 Limited 55, 142 Mail Time and Distances 156 Mala Fide 27 Mark, Signing By 197 Merger 126 Naturalization 131 Night Letter 231 Nil 134 Numerical Filing 81 Officers, Duties of 32 Option 137 Order 138 Paragraph Ill, 188 Parcel Post or Fourth-Class ^Matter 139 Parenthesis 186 Partnership 142 Passport , 144 Period 167 Perpetual Succession 65 Per Se , 144 CONTENTS sxili PAGE Miscellaneous Teems {Continued) Personal Property , 145 Plant U5 Postage 145 Postscript 114 Pound (weight) 242 President, Duties of a 32 Prima Facie 161 Principle 161 Prior Lien 161 Produce Exchange 161 Promoter 162 Prospectus 165 Pro Tem 165 Proxy 166 Punctuation 166 Quorum 32 Quotation Marks 1T8 Rebate 189 Receipt 31, 189 Release 191 Roman ISTumerals 193 Sabotage 193 Salutation Ill Second-Class Mail 147 Secretary, Duties of a 32 Semi-Annual 195 Semicolon 171 Sic 197 Signature 114 Signature in Lead Pencil 31 Signature Filed with Bank 51 Signature Under Power of Attorney 160 Signature by Mark 197 Sine Die 197 Sine Qua Non 197 Special Delivery Mail 154 XXIV CONTENTS PAGB Miscellaneous Terms (Continued) Speed Eecords 198 Stamps 153 Standard Time 72 Sterling Mark, How to Make 41 Status Quo 90, 199 Subject Filing 83 Subject to Sale .' 201 Subsidiary Company 201 Subsidy 202 Superscription 114 Surety 202 Synonyms 203 Telegrams 227 Telephone 234 Third-Class Mail 148 Time (Railroad) 72 Time (Mail) 156 Time (Ship) 237 Trade Discount 238 Trademark 238 Treasurer, Duties of a 33 Valid 240 Verbatim 241 Vice-President, Duties of a 32 Void 241 Weights and Measures 242 Wireless 233 Women : Acknowledgment 17 Citizens 133 Check to Order of 45 Mail Addressed to 154 Postal Savings Accounts of 158 Zones (Parcel Post) 139 WHAT EVERY BUSINESS MAN SHOULD KNOW Abbreviations A. Acres A. B. or B. A. Bachelor of Arts Abp. or Archp. Archbishop A.C. (Ante Christum) Before Christ Acct. or a/c Account A.D. (Anno Domini) Year of our Lord Adj. Adjective Adjt. Adjutant Adji-Gen. Adjutant-General Ad. lib. (Ad libitum) At pleasure Adm. Administrator; Admiral Admx. Administratrix Adv. Adverb; Advent: Advertisement A.G.F.A. Assistant General Freight Agent Agt. Agent Ala. Alabama Aid. Alderman Alt. Altitude ; alto A.M. (Ante Meridiem) Before noon A. M. or M. A. Master of Arts Am., Amer. American Amt. Amount Anon. Anonymous Ans. or A. Answer Apr. or Apl. April Ariz. Arizona Ark. Arkansas Art. Article Assoc '., Assn. Association Asst. Assistant Atty. Attorney Atty. Gen. Attorney General Aug. August A.V. or Auth. Ven Authorized Version Ave. ( )r Av. Avenue A-1 First class @ At b. born B.A. Bachelor of Arts ; British America Bal. Balance Bart. Baronet Bbl. Barrel B.C. Before Christ; British Columbia B/C Bales of Cotton B/E Bill of Exchange Bet. Between B/L Bill of Lading B.L. Bachelor of Laws Bldg. Building Bor. Borough Bot. Bought Boul. Boulevard Bp. Bishop B/P Bills Payable B/R Bills Receivable Brig.- Bros. Gen. Brigadier-General Brothers B/S Bill of Sale Bu. Bushel B.V. (Beata Virgo) Blessed Virgin C. (Centum) Hundred C.A. Chartered Accountant C. a. f . Cost and freight Cal. or Calif. California Can. Canada Capt. Captain Cash. Cashier Cat. Catalogue Cath. Catholic C.C. County Court; County Clerk c. c. p. Court of Common Pleas C.E. Civil Engineer Cent., Ct. (Centum) Hundred Cert., Ctf., Certif. Certificate Chap., Ch. or c. Chapter Chgd. Charged C. i. f. Cost, insurance and freight C. J., Ch. J. Chief Justice Ck. Check c/o Care of Co. Company; county C.O.D. Cash or Collect on Delivery Col. Colonel; college Coll. Collector Colo, or Col. Colorado Com. Common; Commodore; Committee; Commission Com. Arr. Committee of Arrangements Comr. Commissioner Com. Ver. Common Version Cong. Congress ; congregation Conj. Conjunction Conn., Ct. Connecticut Consol., Cons. Consolidated Const. Constable ; Constitution Contr. Contract; contractor; contraction Copr. Copyright Cor. Coroner ; Corinthians ; corner Corp. Corporation Cor. Sec. Corresponding Secretary C.P. Common Pleas ; Court of Probate ; Candle Power C. P. A. Certified Public Accountant Cr. Credit; creditor Cresc. (Crescendos — Music) Louder C.S. Civil Service C. S. A. Confederate States of America Cts., f^ Cents Cu. Cubic C. w. 0. Cash with order Cwt. Hundredweight d. Penny; died D. A. R. Daughters of the American Revolu- tion D.C. District of Columbia D. C. L. Doctor of Civil Law D/d Days' date D.D. Doctor of Divinity D. D. S. Doctor Dental Surgery Dec. Deceased; December Deft., Def., Dft. Defendant Deg. Degree Del. Delaware Dem. Democratic Dept. Department D. F. Defender of the Faith Dft. Draft; defendant D. H. Dead Head Diet. Dictated; dictator Dim. (Diminuendo — Music) Softer Dis., disc. Discount Dist. District Dist. Atty. District Attorney Div. Dividend; division D. Lit. Doctor of Literature D. L. 0. Dead Letter Office Do. Ditto — the same Dol. Dollar Doz. Dozen D. P. Doctor of Philosophy Dr. Debit ; debtor ; Doctor ; drachm D/S Days' sight D. T. Delirium tremens D. V. (Deo volente) God willing dwt. pennyweight E. East Ea. Each E. C. East Center (London Postal Dis- trict) Eccl. Ecclesiastes Econ. Economics Ed. Editor ; edition E. E. Errors excepted ; electrical engineer e. g. (exempli gratia) For example Elec. Electric; Electricity Enc. Enclosure; enclosed Eng. England e. r. en route (on the way) Esq. Esquire Est. Estimated; Estate Estab. Established et al. (et alii) And others Etc. (et cetera) And other things; &c And so forth Ex. Example; exodus; exception Exch. Exchange Ex. Com. Executive Committee Exec. Executor Exp. Expense; express; export Extrx. Executrix E. & 0. E. Errors and Omissions Excepted F., Fahr. Fahrenheit (thermometer) Feb. February- Fern. Feminine ff. (Fortissimo — Music) Very loud Fin. Com. Finance Committee Fin. Sec. Financial Secretary Fla. Florida F. 0. B. Free on Board Fol. Folio (ff-f olios) ; following For'd Forward F.P. Fire Plug Fri. Friday Frs. Francs Frt. Freight Ft. Feet; 12' (12 feet) ; Fort Fut. Futures Ga. Georgia G.A. General Agent Gal. Gallon G.A.R Grand Army of the Republic G.B. Great Britain G. C. A. General Claim Agent Gen. General Gen. Del. General Delivery G. F. A. General Freight Agent Gov. Governor; Government Gov. Gen. Governor General G. P. A. General Passenger Agent G. P. 0. General Post Office Gr. Grain; gross Hab. Corp. (Habeas Corpus) Produce the body H. B. M. His or Her Britannic Majesty Hdkf. Handkerchief H.E. His Excellency; His Eminence Heb. Hebrew Hf. Half Hhd. Hogshead H.I. Hawaiian Islands H. I. H. His or Her Imperial Highness H. I. M. His or Her Imperial Majesty H. M. S. His or Her Majesty's Service or Ship Hon. Honorable ; honorary Hon. Sec. Honorary Secretary Hor. Horizon Hort. Horticulturist H.R Horse Power H.R. House of Representatives la. Iowa lb. or ibid. (Ibidem) In the same place Id. (Idem) The same Ida. Idaho i. e. (id est) that is I. H. N. In His Name I. H. S. (lesus Hominum Salvator) Jesus the Savior of Men ni., or Ills. Illinois Illus., Illust. Illustration In. (") Inch, 12" (12 inches) Inc. Incorporated; increase Incl. Including; inclusive Incog. Incognito (Unknown) Ind. Indiana I. N. R. I. (lesus Nazarenus Rex Indaerum) Jesus of Nazareth, King of the Jews Ins. Insurance; inspector Inst. (Instant) Present month ; institution Int. Interest Inv. Invoice Invt. Inventory I. 0. 0. F. Independent Order of Odd Fellows I. 0. U. I Owe You Itin. Itinerary It., Ital. Italics I. W. W. Industrial Workers of the World J. Justice; J J. Justices Jan. January Jour. Journal J. P. Justice of the Peace Jr. Junior Kan., Kans. Kansas K.C. Knights of Columbus Kilo., Kilog. Kilogram Kilom. Kilometer K.W. Kilowatt Ky. Kentucky L. or £ (Libra) Pound in English money La., Lou. Louisiana Lat. Latitude Lb. Pound (weight) L.C. Letter of Credit Ledg. Ledger leg. (Legato — Music) Smoothly- L.L Long Island Lib., Libr. Librarian; liber (book) Lieut. Lieutenant Lieut. Col. Lieutenant Colonel Lim., Ltd. Limited Litt.D. Doctor of Literature L.L. A. A woman literate in arts LL.B. Bachelor of Laws LL.D. Doctor of Laws Long. Longitude L.S. (Locus sigilli) Place of the seal £. s. d. Pounds, shilling, pence LXX (Sej^tuagint Version) Old Greek Version M. Noon; Monsieur; thousand; mile; minute Mach. Machinery- Maj. Major Mar., Meh. March Masc. Masculine Mass. Massachusetts M.C. Member of Congress Md. Maryland M'.D. Doctor of Medicine Mdlle., Mile. Madamoiselle Mdm. Madam Mdse. Merchandise Me. Maine M.E. Methodist Episcopal; Mining En gineer Mechanical Engineer 10 Meas. Measure Memo., Mem. Memorandum Messrs. , MM. Messieurs Mex. Mexico mf. (Mezzo forte— Music) Moderately- loud Mfg. Manufacturing Mfrs. Manufacturers Mgr. Manager; Monsignor Mich. Michigan Min. Minute; mining Minn. Minnesota MiscL, '. Misc. Miscellaneous Miss. Mississippi Mile., Mdlle. Mademoiselle Mme. Madame Mmes. Mesdames Mo. Missouri ; month Mon. Monday; Monsignor (also Monsig. —Mgr.) Mont. Montana M.P. Member of Parliament Mr. Mister Mrs. Mistress MS. Manuscript (plural MSS.) N. North N.A. North America ; National Academy N.A.O . W. S. National Association Opposed to Woman Suffrage Natl., Nat. National Naut. Nautical N.B. (Nota Bene) Note well; New Bruns- wick N.C. North Carolina 11 N. D. or N. Dak. North Dakota N.E. New England ; North East Nebr., Neb. Nebraska Nev. Nevada N.F. Newfoundland N.G. No good; National Guard N.H. New Hampshire N.J. New Jersey N. M., N. Mex. New Mexico No. Number Nov. November N.P. Notary Public N. S. Nova Scotia N.T. New Testament N. W. S. A. National Woman Suifrage Associa- tion N.Y. New York 0. Ohio Obs. Obsolete Oct. October O.K. All right Okla. Oklahoma Ont. Ontario Opp. Opposite Ore., Org., Or. Oregon Orig. Original oz. ounce P- piano; page P. A. Purchasing Agent ; Power of Attor- ney Par. Paragraph Part. Participle Pes. Pieces Pd. Paid 12 Penn. or Pa. Pennsylvania Per an. Per annum (by the year) Per cent, or per ct. 0T% Per centum (per hundred) Pfd. Preferred Ph. D. Doctor of Philosophy P.I. Philippine Islands Pk. Peck PI. Plural Pltf. Plaintiff P.M. (Post Meridiem) After noon; Post- master P. M. G. Postmaster General P.O. Post Office Pop. Population pp. (Pianissimo — Music) Very softly; pages P.P. Per Procuration P. P. C. (Pour Prendre Conge) to take leave; Pullman Parlor Car Pr. Pair Prem. Premium Pres. President Pri. Sec. Private Secretary Prin. Principal Prof. Professor Prot. Protestant Pro tern. (Pro tempore) For the time being Prox. (Proximo) Next month P.S. (Post scriptum) Postscript; Public Service ; Public School P.T. Paying Teller Pt. Pint Pub. Publisher ; public 13 Pwt. Pennyweight Q. Query ; Question Q. M. Quartermaster Qt. Quart Quar. Quarterly R. Rods ^ (recipe — prescription) Take R. A. Royal Academy ; Royal Artillery ; Russian-American rail. (Rallentando — Music) More slowly R. C. Roman Catholic ; Red Cross Reed. Received Rec. Sec. Recording Secretary Rect. Receipt Ref. Reference Reg. Registered ; Register Regt. Regiment Rep. Representative; Republican Rev. Reverend R. F. D. Rural Free Delivery R. I. Rhode Island R. I. P. (Requiescat in Pace) May he rest in peace R. R. Railroad R/R Respectfully Referred R. S. V. P. (Respondez s'il vous plait) Reply if you please Rt. Hon. Right Honorable R. T., Rec. Tel. Receiving Teller Rt. Rev. Right Reverend R- V. Revised Version S. Saint (plural SS.) ; South ; Shilling S. A. South America Sat. Saturday 14 s.c. South Carolina S. cap. Small capitals S. D. or S. Dak. South Dakota S/D Sight Draft Sec. Secretary ; Section ; Second Sen. Senate ; Senator Sept. September Serg. Sergeant Sgd. Signed Shs. Shares Sig. Signor S.J. Society of Jesus (Jesuit Order) s.o. Seller's Option Soc. Society S. 0. S. Wireless Signal of Distress Sq. Square Sr. Senior; Sister S.S. Steamship ; Sunday School ss. (scilicet) It is permitted to know St. Street; Saint Ster. Sterling Sun. Sunday Supt. Superintendent Surg. Surgeon T.A. Traffic Agent ; Travelling Agent Tech. Technology ; technically Tenn. Tennessee Tex. Texas Thurs. Thursday Tr. Transpose ; Trustee Transf. Transferred Treas. Treasurer U. Utah 15 U. D. C. United Daughters of the Confed- eracy Ult. (Ultimo) Last month Univ. University Unm. Unmarried U.S. United States U. S. A. United States Army ; United States of America U. S. M. United States Mail U. S. N. United States Navy Ux. (Uxor) Wife V. or vs. (Versus) Against Va. Virginia Val. Value Var. Varas (Texas, Mex., N. Mex., Ariz. and Cal. land measure) V.O. Victoria Cross; Vice Chancellor Vid. (Vide) See Viz. (Videlicet) To wit, namely Vol. Volume V. P., Vice Pres. Vice President V.S. Veterinary Surgeon Vt. Vermont W. West WasB. Washington W. B. A. Women Bankers' Association W.C. West Center (London Postal Dis- trict) W. C. T. U. Women's Christian Temperance Union Wed. Wednesday w.f. wrong font Wis. Wisconsin W. P. U. Women's Political Union 16 Wt. Weight W. Va. West Virginia Wyo. Wyoming Xcp. Ex-coupon Xd. Ex-dividend Xi. Ex-interest Xmas. Christmas Yd. Yard Yr. Year Y. W. C. A. Young Women's Christian Associa- tion Abstract A summary of the instruments that go to of Title. prove the title to, or ownership in, a prop- erty; e.g., deeds, mortgages, judgments, mechanics liens, etc., etc. Accident or Insurance covering personal injury or acci- Casualty dents to travelers. Insurance. Acknowledg- A formal declaration or admission before a ment. Notary Public, or other officer duly author- ized by the state, that a person has of his or her own free will executed a deed or other instrument. The forms vary for the different states. New York Fokm. STATE OF ) I ss. : COUNTY OF ) On this day of in the year one thousand nine hundred and before vie personally 17 came and appeared to me known and known to me to be the person described in and who executed the foregoing instrument and acknowledged to me that . . .he executed the same. Notary Public. County. In some states, when a married woman joins in a deed with her husband, it is usual to take her acknowledgment separate and apart from her husband with her statement that she is not being coerced by him but is signing of her own free will, viz : STATE OF \ I ss.: COUNTY OF J Be it remembered that on this dap of , in the year before me a Notary Public of the State of personally appeared who I am satisfied, are the in the xcithin ; and I having first made known to them the contents thereof they did acknowledge that they signed, sealed andS delivered the same as their voluntary act and deed, for the uses and purposes therein expi-essed. And the said being by me privately examined, separate and apart from her said hus- band, did further acknowledge that she signed, scaled and delivered the same as her voluntary act wnd deed, FREELY, without any fear, threats, or compulsion of her said husband. {Notary Public) While the lack of an acknowledgment does not invalidate a deed, it is necessary when the deed is to be recorded See Deeds. 18 Additions A railroad terni meaning the improvements and that enhance the value of the railroad prop- Betterments, erty. Ad Infinitum. And so on indefinitely. Ad Litem. For the purpose of the suit. Administra- A person appointed by the court to distrib- tor. ute the property of a decedent who left no will. The next of kin is usually selected. (Feminine, Administratrix.) See Letters of Administra- tion and Wills. Affidavit. A declaration in writing affirmed and sworn to before an official duly authorized to ad- minister oaths. Form of Affidavit. STATE OF... COUNTY OF. ss.: .heinff duly srcorn says that Sworn to before me this (lay of 10 (Sod) Notary Public No. County. 19 Agreement. A contract or covenant among two or more parties. GENEBAIi FOBM OF AGREEMENT. XTbtS HQteement, made the day of one tliousand nine hundred and between of the city of in the county of and state of of the first part and of in ao/id county and state, of the second part, Timitnessetb, that the said in consideration of the coverMnts on the part of the party of the second part, doth covenant and a^ree to and with the said that (eic). IFn TRIlttnCSS "Odbcreof, u-e have hereunto set our hands and seals, the day and year first above xcrittcn. SealeD anD DeltvercD in tbc presence of (2 witnesses) (L. S.) (L. S.) Alias. AUbi. Amortiza- tion. Annuity. Appraise. Arbitage. An assumed name. Claim of the accused that he was in another place when the offense or act was committed. (Finance) The wiping out of a debt, as by a sinking fund. Any payment made toward such extinction. The accumulation of funds. Annual payment. To estimate or place a value upon. Securities bought on one exchange or mar- ket and sold on another. 20 Assets and Assets — Property of every nature, real or Liabilities. personal, to which value may be attached, belonging to a person, estate, business or corporation, that may be used for the purpose of satisfying debts. Resources. "Liquid" assets are those that are readily turned into cash. Liabilities — All debts and obligations. "Current" assets and liabilities are those that change from time to time. Assignment. The act of making over to another the right one has in a property. The instrument, under seal, duly witnessed, under which certain property rights are ' ' granted, bargained, sold, assigned, transferred or set over ' ' to another. FoEM OF Assignment of Mobtqage. Iknow HII ^en bg Zbcec presents, That hereinafter designated as the party of the first part, for and in con^ sideration of the sum of Dollars, lawful money of the United States, to in. hand paid by hereinafter designated as the party of the second part, at or before the ensealing and delivery of these presents, the receipt whereof is hereby acknowledged, has granted, bargained, sold, assigned, transferred and set over, and by these presents does grant, bargain, sell, assign, transfer and set over to the said party of the second part a certain indenture of mortgage given to secure payment of the sum of dollars and interest, bearing date the day of one thousand hundred and made by to and recorded in the office of the of the County of 0/1. the day of , 1. ., in lihrr of Section of mortgages, page which said mortgage covers premises which said premises are included in Bloch Number in Section on the Land Map of the City of Nc-w York. 21 Cogetbcr with the bond or ohligation described in said mortgage, and the moneys due and to grow due thereon with the interest. ^CO baVC anJ) to bolO the same to the said party of the second purt, and to the successors, personal representatives and assigns of the said party of the second part, forever, subject only to the proviso in the said indenture of mortgage mentioned. ?lnD tb6 SalD party of the first part does hereby make, constitute and appoint the said party of the second part the true and lawful attorney, irrevocable, of the party of the first part, in the name of the party of the first part, or otherwise, but at the pi'oper costs and charges of the party of the second part, to have, use and take all lawful ways and means for the recovery of the said money and interest, and in case of payment to discharge the same as fully as the party of the first part might or could do, if these presents were not made. IFn MitnCSS "©Ilbeceof, the said party of the first part has signed and sealed these presents this day of 191... In the presence of (l. e.) Form of Assignment (or Transfer) op Stock. If or Vnluc TRccclveO hereby assigii and transfer unto shareis) of the stock of COMPANY, represented by the Certificate on the reverse hereof, and do hereby appoint Attorney irrevocable, to transfer the said stock on the books of the above named company, this day of 191 .. . (Signed ) , f n presence ot See Bonds and Stocks. Bankruptcy. Default in the payment of debts. Failure. Insolvency. Insufficient funds to meet lia- bilities. Liabilities over Assets. The U. S. Bankruptcy Act of July 1, 1898, as amended by Act of June 25, 1910, provides : Z2 Sec. 4. Who May Become Bankrupts, — (a) Any per- son except a municipal railroad, insurance or banking cor- poration shall be entitled to the benefits of this act as a voluntary bankrupt. The bankruptcy of a corporation shall not release its ofiicers, directors, or stockholders, as such, from any liabil- ity under the laws of a State or Territory or of the United States. (&) Any natural person, except a wage-earner or a per- son engaged chiefly in farming or the tillage of the soil, any unincorporated company and any moneyed business, or com- mercial corporation, except a municipal railroad, insurance or banking corporation, owing debts to the amount of one thousand dollars or over, may be adjudged an involuntary bankrupt upon default or an impartial trial and shall be subject to the provisions and entitled to the benefits of this act. Sec. 7. Duties of Bankrupts. — (a) The bankrupt shall (1) attend the first meeting of his creditors, if directed by the court or a Judge thereof to do so, and the hearing upon his application for a discharge, if filed; (2) comply with all lawful orders of the court; (3) examine the correctness of all proofs of claims filed against his estate; (4) execute and deliver such papers as shall be ordered by the court; (5) execute to his trustee transfers of all his property in foreign countries; (6) immediately inform his trustee of any attempt, by his creditors or other persons, to evade the provisions of this act, coming to his knowledge; (7) in case of any person having to his knowledge proved a false claim against his estate, disclose that fact immediately to his trustee; (8) prepare, make oath to, and file in court within ten days, unless further time is granted, after the adjudi- cation if an involuntary bankrupt, and with the petition if a voluntary bankrupt, a schedule of his property, show- ing the amount and kind of property, the location thereof, its money value in detail, and a list of his creditors, show- ing their residences, if known (if unkno\ATi that fact to be stated), the amount due each of them, the consideration thereof, the security held by them, if any, and a claim for such exemptions as he may be entitled to, all in triplicate, one copy of each for the clerk, one for the referee, and one for the trustee; and (0) when present at the first meeting of his creditors, and at such other times as the court shall order, submit to an examination concerning the conducting of his business, the cause of his bankruptcy, his dealings with his creditors and other persons, the amount, kind, and whereabouts of his property, and, in addition, all mat- ters which may affect the administration and settlement of his estate; but no testimony given by him shall be offered in evidence against him in any criminal proceedings. Provided, however, that he shall not be reqiiired to attend a meeting of his creditors, or at or for an examination at a place more than one hundred and fifty miles distant from his home or principal place of business, or to examine claims except when presented to him, unless ordered by 23 the court, or a Judge thereof, for cause shown, and the bankrupt shall be paid his actual expenses from the estate when examined or required to attend at any place other than the city, town, or village of his residence. Act of March 3, 1911 (Judicial Code) 36 Stat. 1134, as follows : Sec. 24. Original jurisdiction in district courts. "Sec. 130. The Circuit Courts of Appeals shall have the appellate and supervisory jurisdiction conferred upon them by the act entitled 'An act to establish a uniform system of bankruptcy throughout the United States.' approved July first, eighteen hundred and ninety-eight, and all la\\^ amendatory thereof, and shall exercise the same in the manner therein prescribed." Sec. 252 states the appellate jurisdiction of the Supreme Court conferred upon it by the Bankruptcy act of July 1, 1808.— (World Almmiac.) Bill. An account rendered for services or amounts due. A list of purchases with their prices. NEW YORK June 1, 19l6 l^R, B. W. LEECH 439 Black Street TO ENOCH AVARD, 1132 NASSAU STREET DR SERVICES In investigating the financial condition of the Terminal Dock Company DISBURSEMENTS: Railroad fare $100.00 Telegrams 8.00 Printing 200.00 Miscl 180.00 Received payment $10 no 000.00 488.00 ,488.00 1 FoBM Of Bill fob Sebvices. M NEW YORK ?®.^.*.J-» 19l6 MR. JOHN SMITH 725 Main Street TO L. W. MORRIS, DR. AO NASSAU STREET Jan. 26 29 1 box Emb. Note Paper 1 Inkwell Cover 60 20 80 Form of Bill fob Supplies. Bill of A receipt for merchandise issued by a Lading. steamship company, a railroad or other car- rier to the shipper, acknowledging receipt of the goods from the shipper and agreeing to deliver them safely to consignee. One copy of the Bill of Lading is kept by the shipper, one by the carrier (consignor) and one is sent to the consignee. A Bill of Lading may be as- signed. Form of Bill of Lading. Contract No. IRecetveO for shipment, in apparent good order and condition, from to be transported by the Sieamer or oilier Al Steamers, to sail from the poi't of and hound for {or so near thereto as she may safely get and ahvays lie afloat), having liberty to call at intermediate ports or any pwt or ports hi or out of the cus- tomary route, in any order, to receive and /or discharge coal, cargo, pas- 25 sengers, and for any other purposes, said to weiyh pounds, being marked and numbered as per margin (quality, quantity, gauge, contents, weight and value unknown), and to be delivered in like good order and condition from the vessel's rail (where carrier's responsibility ceases) at the port of unto order or to his or their assigns, he or they paying freight in exchange for delivery order for said goods, in cash without allowance for credit or discount, in the usual money of the country where vessel discharges; settlement to be made on the basis of 4 Shillings and 2 Pence, 4.30 Marks, 5.35 Francs, 2.55 Dutch Guilders, 3.80 Eroners, 5.35 Lire Gold to the United States Dollar, or at the option of the consignee, settlement to be made at the rate of $4.80 to the pound sterling at the current rate of exchange officially quoted on the day the steamer enters the Custom House at port of discharge, for xchich bankers' demand bills on London can. be bought; (any custom or laiv of the port of discharge to the contrary notivithstanding), at the rate of cents United States Gold Currency, per one hundred^ pounds (100 pounds) on the actual gross invoice or discharged weight at veseeVs option, charges as per margin and average accustomed. Consignees shall exhibit the true invoice to vessel's agent tahenever called upon to do so. In Witness Whebeof, the Master^ or Agent of said vessel hath affirmed to this OSE Bill of Lading, which being accomplished shall be given up to the carrier and stand void. Bill of An unconditional order in writing addressed Exchange. by one person (the drawer) to the debtor (the drawee), signed by the drawer, re- quiring the drawee, or person to whom it is addressed, to pay the sum specified on demand, or to the bearer. Some Bills of Exchange are payable in 30, 60 or 90 days. A Bill of Exchange may be endorsed and is negotiable. "\Mien the drawee accepts the Bill of Exchange for pajnnent, he then becomes the ''acceptor." Checks and Drafts are Bills of Exchange. m~- % "?^"^ -y^/— .-1.":i bargained and sold, and by these presents do grant and convey, unto the said part of the second part, executors, administra^ tors and assigns, (Here insert property) XLo bave anC) to bOlD the same unto the said part of the second part, executors, administrators and assigns forever. And do for heirs, executors and administra- tors, covenant and agree to and with the said part of the second part, to warrant and defend the sale of the said hereby sold unto the said part of the second part executors, administrators and assigns against all and every person and persons whomsoever. Ifn XimtnCSB MberCOt hare hereunto set hand and seal. . the day of in the year one thou- sand n ine hmndred and SiflneD, SealeO anO DcUvcreD in tbc presence of Bimetal- Double standard of currency — gold and sil- lism. ver. The single standard is known as mon- ometallism. Board of Association of business men to develop and Trade. protect the trade of a town or city. Bona Fide. In good faith. Mala fide, not in good faith. Bonanza. Gold mine. Highly speculative enterprise. Bonds and Bonds — Instruments by which a govem- Stock. ment, municii^ality or corporation contracts and agrees to pay a specified sum of money 28 on a given date, the bond itself being a coupon-bearing (or registered) note under seal; tlie coupons representing quarterly, semi-annual or annual interest at a fixed rate ; a ''registered" bond is one that is registered on the books of a company against loss, has the name of the owner filled out on the face, cannot be transferred from one person to another without endorsement upon the back by the party in whose name it is registered and sending to some desig- nated office for transfer. Stock — Represents money contributed by individuals for the conduct of a business. Preferred Stock is that stock which has a claim upon the property and earnings of a corporation prior to some other stock. Common Stock is that part of the capitalization of a company upon which dividends may be paid only after satisfying the require- ments of the floating debt, bonds and preferred stock; usually represents a ** speculative " ownership in a cor- poration. — (Extract frmn "Municipal and Corporation Bonds" ty Montgomery Rollins.) A share of stock may be transferred or sold to another by filling out the blank form of transfer on the back of the certificate (see Assignment of Stock) ; but the new owner has no right to vote as a stockholder or receive dividends unless and until the certificate of stock has been turned in to the company and his name registered on the books of the company. If the stock is loaned or hypothe- cated the owner cannot vote. '* Watered" stock means that the shares of a stock com- pany have been increased to a much greater extent than the amount of capital actually paid in. 29 INCORPORATED UNDBR THE LAWS OF THE STATE OF NEW YORK NUMBER 1498 SHARES 25 BiGLOW Rubber Company CAPITAL STOCK. S1.000.000. This Certifies that Mark Regan latheoiDnerofTvienty- f ive Shares of the Capital Stocli of BICLO\V RUBBER COMPANY transferable only on the books of the Corporation by the holder hereof in person or byf Attorney upon surrender of this Certificate properly endorsed. In Witness Whereof, the said Corporation has caused this Certificate to be signed by its duly authorized officers and to be sealed with the seal of the Corporation this 2nd of November , 1914, Treasurer PretiJenl NRABES, JpXO BACU FOEM OF CeETIFICATE OF STOCK. Bond of See Surety, Indemnity. Bonus. An additional or gratuitous amount given for a loan, privilege, or as an extra dividend or stock to shareholders in a company ; a premium ; surplus. Bourse. A place where merchants and bankers meet for the transaction of business. Paris stock exchange. See Stock Exchange. Bradstreet. Publisher of commercial ratings. Bucketshop. An office where gambling or pretended trad- ing in the stocks listed on the larger ex- changes is carried on, no actual deliveries being made. 30 Building Building and loan associations — or, as they and Loan they are officially known in New York Association. State, savings and loan associations — are mutual associations of home-builders, who admit, both from their own ranks and from outsiders, sav- ings members, that is, those who buy stock. The vast ma- jority of these co-operative associations naturally confine their loans to a restricted territory, often only one section of a city, known to the officers. Responsible persons who have bought a lot and paid for it in full are lent funds on first mortgage to build a home, the loan being repayable in monthly instalments. The funds come from the savings members who buy shares, usually paying $1 per share down and $1 a month. These shares can be withdrawn, either on demand or upon one or two months ' notice ; but the profits are larger if they are allowed to remain. Divi- dends are not paid every three or six months or yearly upon these shares as upon corporation stock ; but, as profits from lending money accumulate, they are applied to the balance due on shares, and the investor at the end of a few years receives his share fully paid for, usually $100 or $200. A distinctive feature of these associations is that the management is not remunerated, and the safety of shares depends upon knowing that the officers are men of integrity and good judgment as to the value of local real estate and the ability of the home-builders to pay their instalments. From the very nature of the case, information regarding these associations must be obtained from local sources or from the State departments that usually have charge of them. In many States, including Wisconsin, the banking 31 commissioner has full charge. The Banking Department of New York reports that in 1912 expenses of conducting the local associations was but 74 cents for each $100 of invested capital, while the dividend averaged 5 6-10 per cent.— (From McClure's Magazine, ''Your Money and Hoio to Make it Earn.") Bulls and The terms ' ' Bulls ' ' and ' ' Bears ' ' are cus- Bears. tomarily accepted to mean as follows: ' * Bull ' ' : one who believes that higher prices will prevail and buys stock or commodities accordingly; presumably originating in the characteristic of tEe animal to toss up. ''Bear": one who believes that lower prices will prevail and sells stock or commodities accordingly; the name presumably originating in the characteristic of the animal to tear down. Business Ignorance of the law excuses no one. Every- Laws. one is bound to Imow the law and cannot plead ignorance of it. A receipt for money paid is not legally conclusive. Every agreement must have a consideration expressed. Notes obtained from minors, by fraud, or from intoxi- cated persons cannot be collected. Unless otherwise specified, a note is considered payable on demand. A check should be presented for payment as soon as possible. Contracts made with a minor, lunatic, or on Sunday, are not binding. S2 Principals are responsible for the acts of their agents. Each partner is responsible for the whole debts of the firm. The act of one partner binds all the others. It is a fraud to conceal a fraud. Lead pencil signatures are considered good in law. By-Laws. When a company is formed, a set of by-laws are framed, defining the rules under which the business shall be conducted, usually providing about as follows : That the business of the company shall be managed by a board of directors, elected by the stockholders at their first annual meeting, who shall hold office until the follow- ing or next annual meeting; that every stockliolder present at such meetings in person or by proxy is entitled to one vote for each share of stock he owns, provided no share of stock has been transferred on the books of the company or hypothecated ; that a majority of the stockholders shall constitute a quorum ; that the duties of the officers shall be as follows : PREsmENT — To preside at all meetings of the stock- holders and all meetings of the Board of Directors, to sign all certificates of stock and bonds, all conveyances, etc., and have general control and management of the affairs of the Company. Vice President — To act and perform all the duties of the President in his absence. Secretary — To issue all certificates of stock and bonds, 33 attest same as Secretary and affix the seal of the Company thereto; jDrovide and keep the necessary books, record minutes of stockholders ' and directors ' meetings, and per- form such other duties as may be assigned to him by the President and Board of Directors. Treasurer — To receive all money, safely keep the same, and pay it out, keeping full and accurate account of such receipts and disbursements. He shall give bond to the Company for the faithful performance of his duties. Cablegrams. Divided into the following classes: Plain Language, Code and Cipher, Full Pate, Deferred Half Rate Messages, Cable Letters, and Week-End Letters. Plain Language Messages — Neither in code nor cipher. May be written in any language that can be expressed in Roman letters. Each word of fifteen letters or less is counted and charged as a word. Words of over fifteen letters are counted and charged for at the rate of fifteen letters or fractions of fifteen letters to a word. Example :responsibility 14 letters 1 word unconstitutional 16 letters 2 words Code Messages — May contain words belonging to one or more of the following languages ; English, French, Ger- man, Italian, Dutch, Portuguese, Spanish or Latin. Code messages may also contain artificial words, that is, groups of letters so combined as to be pronounceable in at least one of the eight admitted languages. 84 Example : offenseful (code dictionary word) 10 letters — 1 word ABACABOBAN (artificial word) 10 letters — 1 word In code messages, each code word (whether genuine or artificial) of ten letters or less is counted and charged as one word. No code word of more than ten letters is ac- cepted. If any words in plain language and of MORE than ten letters each are used in Code messages, they are counted at the rate of ten letters to a word. Cipher Language — Formed of groups of figures or groups of letters having a secret meaning, each uninter- rupted series being counted at the rate of five figures or five letters to a word. Words in plain language inserted in such messages are counted and charged at the rate of fifteen letters or fraction thereof to the word. Example : 19554 42768 responsibility (3 words) xbqgr yhtwc unconstitutional (4 words) Figures AND letters are counted separately. Example: a5C — counted and charged as three words. Full Rate Messages — Code or cipher permitted. Ac- cepted for immediate transmission and delivery. Deferred Half Rate Messages — Communications of a non-urgent character. Must be written in plain language of the country of 35 origin or destination, or they may be written in French as a Universal language. The use of more than one language in the same message is not permitted. The sender must write before the address, and pay the charge on one word for the letters LCO (language country of origin) or LCD (language country of destination) or LCF (language country French), according to the lan- guage in which the message is written. Except in the address, all numbers should be spelled out. Code or registered cable address may be used. Subject to being deferred in favor of Full-Rate messages for not exceeding 19 to 24 hours. Eate — one-half regular cable rate, except on messages destined to points in Great Britain and Ireland, when 3 cents per word less than half regular rates. Any cablegram filed ivithout an indication that it is to be sent as a Deferred Half Eate message is assumed to be intended for immediate transmission and is sent with full paid cablegrams. Cable Letters — For plain-language business and social communications, which it is not desired to subject to the over-sea mail's delay, yet which are not of sufficient ur- gency and importance to warrant payment of full cable tolls on the same. Are subject to transmission at the Tele- graph Company's convenience and have a fixed time of delivery, well within 24 hours from time of filing. Must be written in plain language of the country of origin, or the language of the country of destination. Code language is not accepted, although code addresses may be used. 36 The use of more than one language in the same message is not permitted. Rate — 75 cents for 13 words (which includes the neces- sary indicator) and 5 cents for each additional word be- tween New York, Boston, Halifax or Montreal and Lon- don or Liverpool, plus Night Letter rates to New York and regular charges beyond London if telegraphic delivery is desired. Week-End Letters — Differ from Cable Letters only in the increased number of words included in the minimum charge, and in the time of delivery. The minimum number of words charged for is 25. May be filed before midnight Saturday for delivery Mon- day. Must be written in plain language of country of origin or the language of the country of destination. Use of more than one language in the same message not permit- ted. Code language not accepted, although the address may be coded. Rate — $1.15 for 25 words (which includes the necessary indicator) and 5 cents for each additional word. Wireless Prepaid Messages — Accepted for transmission by Wireless at sender's risk to nearly all of the Atlantic and Pacific Ocean Steamships and boats on the Great Lakes and Long Island Sound. General, Rules for Writing Cablegrams. Every message must be prepaid, unless otherwise speci- fically arranged. 37 All words in the address, text and signature are charged for. In the address of any message, the name of the office of destination, the name of the country and the name of the territorial subdivisions are each charged as one word, no matter how many letters are employed. Cable addresses may be registered free of charge with the Telegraph Comj^any. Foreign Government Telegraphs charge for this service. The address of every message must consist of at least two words, the first indicating the name of the receiver and the second the name of the office of destination. Corrections or alterations must be made in a new cable- gram, which must be paid for. Every isolated figure, letter or character counts as one word. Words joined by a hyphen or separated by an apostrophe are charged for as so many separate words. (Example, Navy-yard, 2 words). Signs of punctuation, hyphens and apostrophes are not counted or sent except upon formal demand of the sender, in which case they will be charged for as one word each. Inverted commas, the two signs of parenthesis, and each separate figure, letter, underline or character will be counted as one word. When the letters "ch" come together in the spelling of a word, they are counted as one letter. (Example, ''Chir- opodist" 10 letters). In artificial words, however, the combination is counted as two letters. 38 The following examples determine the interpretation of the rules to be followed in count- ing words. New York Newyork Frankfurt INIain. . . . Frankfurt a/M Frankfurtmain Sanct Poelten Sanctpoelten Emniingen Han- nover* Emmingen Wurt- temburg* Newsouthwaies (R P 1(5) supplemen- tary instructions written in abridged form) Vandebrande (name of a person). Du Bois Dubois (name of a person) Belgrave Square. . . . Belgravesquare (con- trary to the usage of the language) . . Hydepark (contrary to the usage of the language) Hydepark Square t ■ Saint James Street . Saintjames Street. . AUright Alright Rue de la Paix. . . . Rue delapaix Responsibility Unconstitutionality (19 characters). . . A-t-il C'est-a-dire. . . . Aujourd'hui.. . . Aujourdhui. . . . Porte-monnaie. Portemonnaie. Princeof Wales (ship) Princeof wales (ship). 44 1/2 (5 characters) 444 1 /2 (Gcharacters) 444.5 (5 characters) . Number of Words. In Text. Plain Code Address Lan- Lan- guage guage Mes- Mes- sages. sages. 2 2 1 1 2 2 1 2 1 2 2 2 2 3 .-> 3 1 2 1 1 » 2 2 1 1 2 2 2 2 2 2 2 2 2 3 3 3 2 2 2 2 2 2 2 4 4 2 2 1 2 2 2 3 3 4 4 2 2 1 1 2 2 1 1 2 3 3 3 1 1 2 1 1 2 2 1 1 444.55 (6 characters) 44/2 (4 characters) 44/ (3 characters) . 2% (4 characters).. 2p % 54-58 (5 characters) 17me (4 characters) E E M (isolated let- ters) Emythf (6 , charac- ters) Ch23 GH F45 A5C 197a/199a AP Le 1529me (1 word and a group of 6 characters) 10 francs 50 cen- times (or) 10 fr. 50 c 10 fr. 50 Fr. 10.50 11.30 huit/10 5bi3 30at 15x6t Two hundred and thirty four T wohund redan d- thirtyfour (23 characters) Troisceuxriets Unneufdixiemes Deux mille cent qua- tre vingtquatroze. . Deuxmilecentquatre- vingtquatorze (31 characters) M I (Private) the affair is urgent, leave at once (one pair of brackets, one un- derline) Number op Words. In Address Text. Plain Lan- guage Mes- 10 t Telegraph instruments cannot reproduce such expressions as 30a 15 x 6, etc. Senders must be asked to substitute for them the explicit meanings "30 exponant a," "15 multiplied by 6," etc. * Hannover and Wurttemburg following Emmingen, serve to complete the designation of two offices of the same name in the same State, and thus appear in the first column of the official nomenclature of telegraph offices. t In this case, the expression "Hydepark," written as a single word, counts as one word, because the work "park" forms an integral part of the name of the square. 39 Abbreviations, misspelled words, illegitimate compound words, words combined in a manner contrary to the usages of the several languages authorized, also unpronounceable groups of letters (not trademarks or marks of commerce) are inadmissable, but if they should accidentally appear in a message the unpronounceable groups will be charged for at the rate of five letters, or fractions of five letters, as one word, and the others in accordance with the number of words they actually contain. Upon payment of a quarter of the full rate, in addition to the ordinary tolls, a cable message will be repeated, which ensures its correct transmission. Repetition of a doubtful word or words may be re- quested by the addressee without charge by the Cable Co therefor. Capital. The amount of money put into a business. Available funds. Capitaliza- See Bonds and Stocks. tion. Capital Letters. Begin with a capital : (1) The first word of every complete sentence, whether simple or compound. Examples: (Simple Sentence) Experience develops a stenographer. (Compound Sentence) One of the questions answered herein is : How shall I properly write a check? 40 (2) The first word of each line of poetry. Examples : I didn't begin with askings, I took my job, and I stuck, And I took the chance they wouldn't, And now they're calling it "luck." — Eiplinff. (3) Proper nouns and words derived from proper nouns. Examples : Engineer Lee, ex-President Roosevelt, Grace, Riverside Drive, Chicago, War of 1812, New Thought, Professor Jones, President Blank, Good Queen Bess, King George, Roman, Ohio, Victorian, Interstate Commerce Commission, Brigadier-Gen- eral. (4) Words used to indicate the Deity. Examples : He, Him, Thou, Thy, Thee, Heaven, Prov- idence, God, Father, Son, Holy Ghost, Supreme Being, the Almighty, etc. God indicating a heathen deity is not capital- ized. "Thou Shalt have no other gods before me." Heai?ens (plural), when the sky is meant, is not capitalized. (5) Names of things personified. Examples : "O Death, where is thy sting.' "The Sea saw it and fled.'' (6) Months of the year, days of the week, and holi- days. Examples: January, Monday, Lincoln's Birthday. 41 Names of the seasons (spring, summer, autumn and winter) are not capitalized. When autumn is referred to as "the Fall," Fall is begun with a capital letter. (7) The first words of a direct quotation. Examples: The Oliver Typewriter Company replied: "To make the pound Sterling mark, strike a small f over a small t." (Indirect Quotation) : The Oliver Typewriter Company replied that the pound Sterling mark could be made "by striking the hyphen over the capital L," if we did not wish to make the sign with ink. (8) The words north, south, east and ivest, when in- dicating a section of the country and not direc- tion. Examples : This interesting story comes from the West. The wind is from the east. (9) Personal pronoun I and interjection 0. The interjection oh is not capitalized except at the beginning of a sentence; and is always followed by a comma or an exclamation-mark. ' ' The stamp — oh ! I forgot to put it on. ' ' The interjection seldom has a punctua- tion-mark after it, as, * ' Miss Smith, this is not the letter." (10) Important words in the title of a book, picture, play, heading, subject of a chapter, article or 4S paragraph. (Each noun, verb, adjective, and adverb.) Examples : The title of this book is, "What Every Business Woman Should Know." "The Roman Girl at the Well," "The Girl of the Golden West." • Car Demurrage and Freight Revenue, Article I, Resolved, Whereas. When jointly used with proper names, or when indi- cating that the person is directly addressed, mother, father, sister, brother, cousin, aunt, etc. are capitalized. Examples : "I agree with you, Mother, it is the better way." Aunt Mary, Cousin Margaret, Sister Sue. My uncle and aunt are en route to California. The names of articles or goods, or terms that are peculiar to a certain line of business, are frequently capi- talized. The prefix ex is not capitalized except at the begin- ning of a sentence. Example: Among those present were ex-Judge Townes and ex-President Taft. In typewriting, either capitals or small letters may be used for a.m. and p.m.; as, 10:30 P.M., 9 a.m. There should be no space between the two letters. Care of Every reasonable precaution should be ImportaJit taken against loss of important papers, Papers. either by theft, fire or whatever the case may be, and no better precaution can be taken than by renting a box in some safe deposit com- pany. There is no recorded instance of an effort to break into a modern safe deposit vault. The physical obstacles offered by the construction are too great. There are a great many people who think they cannot afford a deposit box, but in the long run it proves a very cheap method of insurance. Have a complete list of the papers to be preserved made, and keep this in a SEPAR- ATE place from where the actual documents are kept, in an entirely different building if possible, so that if the papers are destroyed by fire the same fire will not destroy the list. — (From "Municipal and Corporation Bonds" bij Montgomery Rollins.) Casualty See Accident or Casualty Insurance. Insurance. Caveat. An order to hold action on the specified matter in abeyance until further notice or advice is received, e. g., a caveat may be filed against the probate of a will. Certificate A certificate issued against a deposit of of Deposit. money, payable at a fixed due date deter- mined by the depositor. Interest is allowed at a rate which depends on the amount of the deposit and the length of time for which the certificate is issued. Checks cannot be issued against these funds. 44 iriret Battonal Bank of Statetown No. Statetown,'- -19. ha deposited in thi; - Dollari Bank payable to the order of _ upon the return of this Certificate properly endorsed, with interest at per cent, per annum if left months. PAYMENT SUBJECT TO TWO WEEKS NOTICE. ■ Cashii FoKM OF Certificate of Deposit. Certiorari. A writ removing an action from a lower to a higher court. Chamber of Association of business men to develop and Commerce. protect the trade of a town or city. Charter. The grant of certain powers or privileges to a company or corporation. Charter The contract or instrument embodying the Party. terms under which a ship is hired. A mer- cantile lease of a ship. Form of Charter Party. HtttCleS of Hfltecmcnt, m.ade this d(iu of hy and between of the city of party of the first part, and of the same place, party of the second part, TRflltnCSSetb, that the said party of the first part has this day char- tered and hired unto the said party of the second part the vessel named of and of the burden of 45 tons, or thereabouts, with all the appurtenances, cahlcs, anchors, chains, etc., which belong to said vessel, for the term of months, from the dau of , to be delivered at the port of ffor tbe use of said vessel the said party of the second part agrees and binds himself to pmj to the said party of the first part the sum of dollars, the payment to be made as follows: dollars on the delivery of said vessel ; dollars on the day of ; and dollars at the expiration of the said months. And it is agreed that the said party of the second part shall be at all the expense of manning, etc., and shall return the same to the said party of the first part, at the port of vn as good condition as it noiO' is with exception of the ordinary use and toear, and if the said party of the second part shall at any time refuse to fulfill on his part, the said party of the first part shall have the right to take possession of the said vessel, wherever the same be found. IFn limitness "Ombeceot, the said parties have hereunto set their hands and seals, the day and year above loi'itteiu SealeD anD Delivered in presence of (Seal) (Seal) Chattel See Mortgage. Mortgage. Checks. A cheek is an order in writing, without con- ditions, directing that the amount specified be paid on demand to the order of the person or persons named. A bill of exchange. A person who draws a check on a bank in which he has no account is guilty of a crime and liable to indictment. A check should be presented at the bank for payment as soon as possible after its receipt, usually within twenty- four hours. 46 If the cheek is payable to the Order of some person named, the person so specified must endorse it. The endorsement must be the same as the face of the check. If drawn to the order of ''Martha Williams" it will not do to endorse the check " M. A. Williams. ' ' When the payee signs only his name on the back of the check (called an endorsement in blank) it remains negoti- able, transferable to others; but if the payee endorses it Pay to John Simpson^ signing his name below, it becomes the property of John Simpson only. Had he endorsed it Pay to the Order of John Simpson (called an endorse- ment in full), and signed his name underneath, it would then be negotiable and transferable by John Simpson to another. A check reading Pay to Bearer or Pay to Cash needs no endorsement. It is payable to anyone who presents it. If the check is cashed after having been lost or stolen, the maker of the check would be the loser. But when it is payable to the Order of Bearer or Cash, the payee, or one collecting the amount of the check from the bank, must endorse it. If the name of the payee is misspelled on the face of the check, when endorsing it he should first write it as it ap- pears on the face and underneath his name correctly writ- ten, i. e., Edward Brown Edouard Browne If there is a difference in the amount specified in the "body" or written amount on the check and the numerals, 47 No 1 NEW YORK.J^^^^yJ__siLl9l6. g>tat?ttixmt lank $c ®ru0t Olimipattij Pay to the order of MARY SMITH • Two hundred fifty and 7^ ------ ^QL^y^pg A Pboperly Drawn Check. Endorsemknt on Back of Check. No. Pay 2 S>tatrtj to the Mpw Yr^BK January 3d, icj,6 iwn lank $c (Em&t ([Inmpany oRHFR OF Bearer Fifteen - - - - ~ Dollars $ 15 "^ ±0 » 100 (3- Cy?. jJ.yr,vU/j ^ 1 Ak Impeoperly Drawn Check. 48 the bank is governed by the written amount ; for example, if the body of the check states Two Hundred Fifty and ?i2. Dollars and the nmnerals read $215. -^J-, the bank 100 -"^^ pays $250. ^A^ile it is not necessary it is clearer to insert and be- tween the dollars and cents in the body of the check. In drawing a check to the order of a married woman, it may be drawn either to (Mrs.) John Smith or to Mary Smith, but the latter is the better form unless it is desired to show it is the wife of ''John Smith." The essential point is to endorse the check Exactly as it is drawn on the face. A glance at check No. 2 on page 47 will show how easily it might be raised. The "Fifteen" is written so far to the right that "One Hundred" might readily be put before it and the numeral "1" as easily inserted before the figure "15", the check then calling for "One Hundred Fifteen" dollars instead of "Fifteen." The Congress of the United States had under consider- ation some years ago a law to jorohibit corporations from transmitting checks for less than One Dollar. It never became effective. A check may be issued for any amount. If less than One Dollar, the amount should be spelled out, followed by the word only : i. e., ' ' Sixty-five cents only. ' ' Alterations — A bank will not pay a check on which there is any evidence of alteration, except that the name of the bank printed on the check may be crossed out and the name of another bank, in which the drawer of the check has funds, may be substituted. 49 VOUCHER CHECK OF STATETOWN HARBOR TERMINAL RAILWAY STATETOWN. NEW YORK PAY TO- 191 DESCRIPTION AMOUNT Examined and Entered on Voucher Record Certified as Correct ' Approved for Payment By- BOOKKEEPER ENGINEER VOUCHER CHECK No $ RECEIVED FROM STATETOWN HARBOR TERMINAL RAILWAY Dollars Being in Full Payment of Above Account. When properly receipted this Voucher Chccn payable at SMITH, JONES & CO. TOWNSTATE, MD. Statetown Harbor Terminal Railway By. (Eold Voucher but once) TRCASURER Form of Voucher Check. CO j _ Oi OS •~ ff cs e o o as (- H- 111 _l CQ D V (_ ts < u >- < (/> J. en a. a (_ ) a= nr cz ^ u. » o I ^ ^ c > OB § ^ 2 > CO FoEM OF Endorsement of Voucher Check. 50 Voucher Check — Check and receipt in one document, showing what payment by check covers. Usually drawn in duplicate. Checks are numbered consecutively, the stub remaining in the check-book containing a corresponding number to the issued check. Some firms, when their cancelled checks are returned from the bank, have each check pasted to its stub. Payment of Check Refused — See Protest. Stop Payment Order — An order given by a customer to his bank directing it not to pay a specified check. When a check has been lost or stolen a ''Stop Payment Order" should at once be sent to the bank. January 1 1916. Statetown Bank & Trust Co. , Statetown, New York, Dear Sirs: Please accept this as not ice that we desire payment stopped on our Check No. 333, dated December 28th, 1915, issued in favor of JOHN BROWN & COMPANY, for $250. Yours truly, (Sgd) MOORE & COMPANY Form of Stop Payment Obdeb. 51 Cektified Check — When a bank ' ' certifies ' ' a check it guarantees that the drawer of the check has sufficient funds on deposit with it at the time to pay the check, and, except as to endorsements, the bank assumes liability for the pay- ment. The amount of the check ''certified" is immedi- ately charged to the drawer's account. Exchange on Checks — A collection charge on out-of- town checks, established by the Clearing House Associa- tions. Signature — When an account is opened, the depositor's signature is filed with the bank, and it is the duty of the bank to take every precaution against a forged or raised check being paid from the depositor's account. In some in^ stances the bank is held liable, but not where the check has been carelessly drawn, as the example of *'An improperly drawn check" hereinbefore shown. Oveedraw an Account — To draw against an account with a bank for an amount larger than stands to the credit of the drawer. This is a failing accredited by bankers to many women. It is related that one woman upon being notified by the bank that her account was overdrawn, promptly drew another check to cover the "overdraft." Active Account — One against which many checks are drawn and deposited. Deposit Slip — A slip furnished by the bank to be filled out and turned in with each deposit, a check being made against the items on the printed slip to show what the de- posit consists of, whether Bills and/or Specie (coins) and/or Checks. See Pass Book. 52 DEPOSITED BY SPENCER SMITH — IN — g>tat?tntun lank New yor>6,Jan- 1st , ;9;6 B,«. (i01?I.- Dollars Cents 1 300 125 100 350 200 00 00 00 00 00 00 " First State "First Nat'l " Corn Nat'l ' 075 Form of Deposit Slip. FOR DEPOSIT ONLY IN STATETOWN BANK & TRUST CO. for credit of Martha Williams FOR DEPOSIT Martha Williams May 1, 1916 Endorsement on Checks FOR Deposit. FOR DEPOSIT TO THE CREDIT OF John Simpson Enik)ksements ON Checks for Deposit. 53 Clearing An association of banks and trust companies House through which daily exchange of notes and Association, checks is made. Loans are also made to the various bank members of the association. There are about 200 clearing houses located throughout the United States. The Clearing House Association lo- cated in New York City was established in 1853. Closed Mortgage. See Mortgage. Codes. Civil — Statutes or system of laws deter- mining the civil relations of citizens. Penal — Statutes defining crimes and regulating the method and degree of punishment. Telegraphic — See Cablegrams and Telegrams. Codicil. See Wills, Coffee Located on Pearl Street, New York City. Exchange. Incorporated in 1885. Membership about 320. Provides a daily market where coffee may be bought and sold. Collateral. Money or property deposited with a bank or individual at the time of obtaining a loan as security for the repayment of the amount bor- rowed. In case of default, such collateral security can be confiscated immediately, without having recourse to legal proceedings. 54 Coins. Foreign value of : Country Standard, Monetary Unit. Value. Argentine Republic Austria-Hungary . . Belgium Bolivia Brazil Canada Costa Rica Chile China Colombia Denmark Ecuador Egypt Finland France German Empire. . . Great Britain Greece Hayti India (British) Italy Japan Liberia Gold. Gold. Gold. Gold. Gold. Gold. Gold. Gold. Silver Gold. Gold. Gold. Gold. Gold. Gold. Gold. Gold. Gold. Gold. Gold. Gold. Gold. Gold, Peso Crown Franc Boliviano Milreis DoUar Colon Peso {Shanghai . Haikwan.. (Customs) Dollar Crown Sucre Pound (100 piastres) Mark Franc Mark Pound SterHng Drachma Gourde Rupee Lira Yen Dollar D. C. M. 96 5 20 3 19 3 38 9 54 6 10 46 5 36 5 69 2 77 1 10 26 8 48 7 4 94 3 19 3 19 3 23 8 4 86 Q}4 19 3 96 5 32 ^H 19 3 49 8 1 Commissary. An official or department having charge of the food supply or the dispensing of other necessities. Common A person or corporation whose business it Carrier. is to carry goods from one place to another for the public generally. Express com- panies, steamship and railroad companies, and others en- gaged in transportation generally, are Common Carriers. Company. An association of two or more persons im- der a firm name for the purpose of con- ducting a business. A Joint company enjoys some of the 55 privileges of a corporation, the capital being divided into shares. A Limited company is one wherein the liability of the partners or shareholders is limited to the amount of capital they have put in or shares they own. See also Corporation, By-laws, Bonds and Stocks. Compositor. One who sets type. Compound See Interest. Interest. Consignee. The person to whom goods are directed. Consignor. The one who sends the goods to the receiver or consignee. Consolidated Located corner Beaver and Broad Streets, Exchange. New York City. Organized in 1886. Deals in odd lots, that is, in less than 100 shares. Securities listed upon the New York Stock Exchange are largely traded in, with some that are not listed on the Stock Exchange, such as mining stocks. AVliile the rules of the Consolidated Exchange provide for the dealing in petroleum, grain and other products, wheat is the only one actively dealt in, and this in quantities less than permitted on the Produce Exchange (5,000 bushels). Seats on the Consolidated Exchange command about $2,000. The New York Stock Exchange has a rule that any communication (with the Consolidated Exchange) by means of messenger, or clerks, or in any other manner, 56 directly or indirectly between the New York Stock Ex- change Building, or any part thereof, or any office of any member of said New York Stock Exchange or any part thereof, or any room, place, hallway or space occupied or controlled by said Consolidated Exchange, or any office of any member of said Consolidated Stock Exchange * * * through any means, apparatus, device or contrivance as above mentioned, is detrimental to the interest and welfare of this Exchange, and is hereby prohibited. That any member of this Exchange who transacts any business di- rectly or indirectly with or for any member of said Con- solidated Stock Exchange who is engaged in business upon said Consolidated Stock Exchange, shall, on conviction thereof, be deemed to have committed an act or acts detri- mental to the interest and welfare of this Exchange. Consols. Contraction of ''Consolidated Funds." (British.) Contraband. Goods which a neutral is forbidden to fur- nish a belligerent country. Anything for- bidden. Contract. A formal agreement between two or more parties, with a specified consideration, un- der which mutual rights or obligations are established. A contract may be either in writing or verbal. The "Acts of Providence or War" ever abrogate a contract. See Agreement, Sunday Contracts and Business Laws. 57 Form of Bi^nk Contract. Articles ot agreement, Betiveen of the firnt part, and of the second part, The part of the first part, in consideration of covenunt. . . and agree to The part of the second part, in consideration of covenant . . . .mid agree to Hn "OGlttneSS Timbereof,i7J«ct (i\^ An alien author domiciled in the United States must name the place of domicile (S) Title of book (6) — _ .(UuBtbestatedj' . Price 9_ LwT( en r^Mit vttfeta Ibest iesKt Hum Mink Al 1 & mfi Aypimnon net _ AO accompanied by the initials, monogram, mark or symbol of the copyright proprietor : provided, that on some accessible portion of such copies or of the margin, back, permanent base or pedestal, or of the substance on which such copies shall be mounted, his name shall appear. But in the case of works in which copyright is subsisting when this Act shall go into effect, the notice of copyright may be either in one of the forms prescribed herein or in one of those prescribed by the Act of June 18, 1874. The notice of Copyright shall be applied in the case of a book or other printed publication upon its title page or the page immediately following (the back of the title page), or if a periodical either upon the title page or upon the first page of text of each separate number or under the title heading, or if a musical work either upon its title page or the first page of music; provided, that one notice of copyright In each volume or in each number of a newspaper or period- ical published shall suffice. Corner. A stock is said to be cornered when a cer- tain clique get possession of the majority shares of a particular company and by manipulation force the prices above normal. •The following are the classes of works "specified in sub-sections (f) to (k) :•• (f) Maps; (g) Works of art ; models or desigtis for works of art ; (h) Reproductions of a work of art; (1) Drawings or plastic works of a scientific or technical cbaracter; (J ) Photographs ; (k) Prints and pictorial illustrations. fc -^ 65 Corporation. A permanent organization, with tlie privi- lege in some states of perpetual succession*, endowed with the right to conduct business as an individ- ual. See also By-laws, Charter, Company and Stock- holders. Cotton Located in Hanover Square, New York. In- Exchange, corporated in 1871. Membership limited to 450. Through it is financed and distributed about four-fifths of the cotton crop of this country. Trad- ers from all parts of the world buy and sell on this ex- change. Coupon. One of a series of small certificates attached to a bond, representing the interest due quarterly, semi-annually or annually, at a fixed rate. When the interest is due, the coupon is cut from the bond and presented to the bank, banker, broker or trust company where payment is to be made, or it may be deposited in a bank the same as a check or cash. No. lOOO $25. OO Upon the first day of May, 1916, the CALCUTTA TIMBER COMPANY will pay to bearer at its office or agency in the City of New York, Twenty-five Dollars, ($25.00) gold coin of the United States of America, being six months interest then due on its first mortgage five per cent, gold bond No. 1000, unless said bond shall have been previously paid before maturity as provided therein. Treasurer. Form of Coupon. * In New York State, the following constitutional amendment to end the granting of perpetual franchise to public service corporations is before the Legislature : "Neither the Legislature, nor any municipality or corporation shall grant any franchise in perpetuity. Franchises for fixed or for indeterminate periods may be granted on conditions that shall permit the grantor to resume control thereof upon terms to be embodied in the original grant. Upon such resumption of control of any franchise, compensation shall not be granted for the franchise, but only for the actual cost, less depreciation, of the physical property devoted to the operation of such franchise." 66 Covenant. A modifying or qualifying agreement con- tained within another agreement or deed. A separate agreement in any instrument under seal. Creditor. One to whom a debt is due. Curb Market. The Hughes Commission, appointed to in- vestigate the New York Stock Exchange, included in its report, dated June 7, 1909, the following with reference to the Curb Market : "There is an unorganized stock-market held in the open air during exchange hours. It occupies a section of Broad Street. An enclosure in the center of the roadway is made by means of a rope, within which the traders are supposed to confine themselves, leaving space on either side for the passage of street traffic; but during days of active trading the crowd often extends from curb to curb. There are about 200 subscribers, of whom probably 150 appear on the curb each day, and the machinery of the operations requires the presence of as many messenger boys and clerks. * * * This open-air market, we understand, is dependent for the great bulk of its business upon members of the Stock Ex- change, approximately 85% of the orders executed on the curb coming from Stock Exchange houses. The Exchange itself keeps the curb market in the street, since it forbids its own members engaging in any transactions in any other security exchange in New York. If the curb were put under a roof and organized, this trading could not be maintained. The curb market has existed for upwards of thirty years, but only since the great development of trading in securities began, about the year 1897, has it become really important. It affords a public market place where all persons can buy and sell securities which are not listed on any organized exchange * * *." Subsequently, in 1910, the New York Curb Market As- sociation was formed with a membership of 250 ; annual dues $100. e: Stocks of many of the large corporations whose secur- ities are not listed on the New York Stock Exchange, such as the Standard Oil Co., are dealt in on the Curb, as well as stocks that have been issued but not yet listed on the Stock Exchange. Customs Customs (always plural) — Tariffs or duties and Duties, levied on exports and imports. Under the United States Customs Laws and Regula- tions, a resident of the United States returning thereto is entitled to bring with him Free of Duty personal ef- fects taken abroad by him as baggage Provided they have not been remodeled or improved abroad so as to increase their value, and in addition thereto articles of wearing apparel or adornments of the person, purchased or other- wise obtained abroad of a total value Not Exceeding $100, provided they are properly declared, not for sale nor in- tended for other persons. Days of The extra time (usually three days) al- Grace. lowed after a note or bill becomes due be- fore payment is demanded. Dead Money paid to the owners of a vessel for Freight. space that was booked for cargo but not Med. Debenture. A bond or written acknowledgment of a debt. A promise to pay. 68 Interest Laws and Statutes of Limitation. Interest Laws Statutes of Limitations States and Interest Laws Statutes of Limitations States and Rate Open Rate Judg- ments Years Open Territories Legal Rate Allowed by Contract Judg- ments Years Notes Years Ac- counts Years Territories Legal Rate Allowed by Contract Notes Years Ac- countl Years Per Per Per Per cent. cent. cent. cent. Alabama 8 8 20 6 3 Montana .... 8 .\ny rate m'j) 8 5 Alaska 8 12 10 6 1 Nebraska. . . . 7 10 m 5 4 Arkansas 6 10 10 5 3 Nevada 7 .\ny rate 6 4 4 Arizona 6 Any rate 5 4 3 N. Hampshire 6 6 20 6 6 California 7 Any rate 5 4 4 New Jersey. . . 6 G 20 G 6 Colorado 8 Any rate 20 6 6 New Mexico . G 12 7 « 4 Connecticut... . 6 Any rate (0) (e) 6 New York G 6tt 20{?i) G «§§ Delaware C 6 10 611 3 N. Carolina. 6 6 10 3* 3 D. of Columbia 6 10 12 3 3 North Dakota 7 12 10(nO 6 6§§ Florida Georgia 8 10 20 5|| 611 2 Ohio 8 15(p) 1'. 6 7 8 7 4 Oklahoma. . . . 6 10 5(A) 5 3 Hawaii 8 12 20(n) 6 6 Oregon 6 10 10 6 7 5 12 7 6 20 5 10 4 5 Pennsylvania Porto Rico. . . 6 6 6 12 5(f) (?■ Oil (7) 6 Illinois ('/) Indiana 6 8 20 10 6 Rhode Island. 6§ Any rate 20 G 6 6 6 8 10 20(d) 5 10 5 5 3 So. Carolina. South Dakota 7 7 8 12 10 10(0 G 6 6 Kansas 6 Kentucky 6 6 15 15 5(a) Tennessee 6 6 10 G 6 Louisiana 5 8 10 5 3 Texas 6 10 10» 4 2 6 6 Any rate 6 20 12 6(c) 3 3 Utah Vermont 8 6 12 6 8 8 6 6 4 Maryland o§§ Massachusetts 6 Any rate 20 6 6 Virginia *; G 20 5* n Michigan 5 7 10 Washington . . c 12 6 G 3 Minnesota 10 10 6 West Virginia c 6 10 10 5 Mississippi C 10 7 G 3 Wisconsin. . . . G 10 20(n) 6 6 Missouri 6 8 10 10 5 Wyoming. . . 8 12 21 5 8 * Under seal, 10 years. § Unless a different rate is expressly stipulated. |1 Under aeal, 20 years. 1| Store accounts; other accounts 3 years; accounts between merchants 5 years, ft New York has by a recent law legalized any rate of interest on call loans of $5,000 or up- ward, on collateral .security. tt Becomes dormant, but may be revived. §§ Six years from last item. (a) Accounts between merchants 2 years. (b) In courts not of record 5 years, (c) Witnessed 20 years. (d) Twenty years in Courts of Record; in Justice's Court 10 years, (e) Negotiable notes 6 years, non-negotiable 17 years. (/) Ceases to be a lien after that period, unless revived. (h) On foreign judgments 1 year. (Z) Ten years foreign, 20 years domestic, (m) Subject to renewal. (n) Not of record 6 years, (o) No limit. (p) Foreign. Domestic 6 years, (g) Varies from 3 to 30 years. Penalties for Usury differ in the various states. California, Colorado, Maine, Massachu- setts (except on loans of less than $1,000), Montana and Nevada have no provisions on the subject. _ Loss of principal and interest is the penalty in Arkansas and New York. Loss of principal in Delaware and Oregon. Loss of interest in Alabama, Alaska, Arizona, District of Columbia, Florida, Idaho, Illi- nois, Iowa, Louisiana, Michigan, Minnesota, Mississippi, Nebraska, New Jersey, North Carolina (double amount if paid). North Dakota (double amount if paid), Oklahoma, Porto Rico, South Carolina, South Dakota, Texas, Virginia, Washington (double amount if paid), Wisconsin, Hawaii, and Wyoming. Lo.ss of excess of interest in Connecticut, Georgia, Indiana, Kansas, Kentucky, Maryland, Missouri, New Hampshire (three times). New Mexico, Ohio, Pennsylvania, Tennessee, Vermont, and West Virginia. Loss of principal and interest in Rhode Island, also fine or imprisonment. — World Almanac. 69 Debts. Each state has interest laws or ''statutes of limitation ' ' within which stated time an action must be brought to collect debts and claims. After this limit has expired, the debts are said to be ' ' outlawed. ' ' A judgment is usually good for twenty years. Contracts under seal are good for a longer period than those not under seal. In the majority of states, promissory notes are outlawed in six years, but in some states when under seal they are good for twenty years. Deed. A written instrument or conveyance, under seal, transferring title to real property. The seller is called the "grantor" and the buyer the ** grantee." Before the execution of a deed, a contract of sale is usually entered into and the purchaser has the title to the property ** searched" (see Abstract of Title) to ascertain whether the seller has actual title to the land and that there are no mortgages, liens or encumbrances against it. A deed should contain the names of the purchaser and seller (grantee and grantor), the date the deed is executed and a consideration. Frequently ''One Dollar" is given as the '* consideration" when it is not desired that the actual amount paid shall be known. A deed made by an infant under twenty-one years of age or an insane person is not valid, nor is a deed obtained by fraud or force. Deed with Full Covenants (New York Foem) CblS IFnDcntUre, made the daij of m the year nineteen hundred^ and 70 JBetWCCn of the first part and of the second part. TRUltncSSCtb that the said part of the first part, in, consideration of Dollars, lawful money of the United States, paid hy the part. . . .of the second part, do. . . .hereby grant, and release unto the said part.... of the second part ... .heirs and assigns forever, (here insert description of property) XLOQCtbCV icith the appurtenances and all the estate and rights of the part of the first part in and to said premises. UO bave anD to bOlD the above granted premises unto the said part. . . of the second part.... heirs and assigns forever. HnD the said part of the first part do. . .covenant with the said part of the second part as follows : First — That the part . . . of the first part. . .seized of the said premises in fee simple and ha... good right to convey the same. Second — Tlint the part.... of the second part shall quietly enjoy the said premises. Third — That the said premises are free from incumbrances. Fourth — That the part of the first part will execute or procure any further necessary assurances of the title to said premises. Fifth — That the part of the first part will forever warrant the title to said pi-emises. fln witness Wbercot the said part of the first part ha here- v/nto set hand. . and seal. . .the day and year first above written. fn presence of (Signature of grantor). (Witnesses) Warranty Deed — The grantor in a Warranty Deed guarantees to the grantee that the title is absolutely free and clear, and should it prove otherwise the grantee can recover any loss from the grantor. 71 Quit Claim Deed — Merely a transfer of the right, title and interest in a property without responsibilitj^ for de- fects in the title. Trust Deed — Conveyance of title in a property to some person or company to be held in trust for others. The duty of the Trustee is to see that the provisions of the trust deed are carried out. After a deed has been properly executed, it should be recorded in the office of the proper official (County Clerk, Register of Deeds). See Release and Release of Dower. Demurrage. The compensation or allowance made for the delay of a vessel by the freighter be- yond the time agreed upon. Also refers to delay to freight trains. Demurrer. A pleading in law denying that a real or valid cause of action exists. Deponent. One who makes an affidavit. Deposition. The written testimony of a witness, who is located in a city or town distant from the one in which the case is to be tried, sworn to before a Notary Public or other duly commissioned officer, and used at the trial which he is unable or unwilling to attend. Deposit. See Checks. Depreciation. (Railroad term.) Wear and tear of railroad equipment, buildings, machinery, etc. A diminished value. 72 Difference in Standard Time (From a statement pre- Time. pared by the United States Naval Observa- tory, Washington, D. C.) The United States adopted standard time in 1883, on the initiative of the American Railway Association, according to which the meridians of 75°, 90°, 105° and 120° west from Green- wich became the time meridians of Eastern, Central, Mountain and Pacific standard time respectively. Theoretically, the divisions should be half way between the above meridians, but for general convenience (and from the necessities of operation) the railroads change their time at the ends of railroad divisions, so that Eastern standard time is used from the Atlantic Coast to an irregu- lar line through Buffalo, Salamanca, Pittsburgh, Wheel- ing, W. Va. ; Holloway, 0. ; Huntington, W. Va. ; Bristol, Tenn. ; Norton, Va.; Asheville, N. C. ; Atlanta, Augusta, Ga.; Columbia, S. C. ; Central Junction, Ga. Some of these cities use Eastern and some Central time, while the railroads use one time in one direction and the other time in the other direction. The same applies to the cities on the dividing lines be- tween the Central and Mountain Divisions, the line run- ning through Bismarck, N. D. ; South Dakota, Nebraska, Colorado, Kansas, New Mexico and Texas to El Paso ; also to the cities on the dividing line between the Mountain and Pacific division, the line ranning through Montana, Idaho, Oregon, Utah, Nevada and Arizona. Almost all countries throughout the world use standard time based on the meridians 15° apart from Greenwich, while some use standard time based on the longitude of their national observatories.— (T7or?(f Almanac.) 73 ALIGNMENT OF STATES IN STANDARD TIME SECTIONS ALONG THE BORDERS OF THE SECTIONS. Eastern Time. Pennsylvania.* West Virginia.* Virginia. Nortti Carolina. South Carolina. Central Time. North Dakota (Eastern part). South Dakota (Eastern part). Nebraska ( Eastern part) . Kansas. Oklahoma. Texas. Michigan.* Ohio.* Kentucky. Tennessee. Georgia. Florida* Mountain Time. North Dakota (Western part). South Dakota (Western part). Nebraska (Western part). Colorado. New Mexico. Montana. Idaho. Utah. Arizona. Pacific Time. Washington. Oregon. Nevada. California. STANDARD TIME USED IN THE PRINCIPAL CITIES OF THE UNITED STATES. Eastern Time Augusta, Ga. Baltimore, Md. Bangor, Me. Boston, Mass. Buffalo, N. Y. Charleston, S. C. Columbia, S. C. New London, Ct. New York, N. Y. Norfolk, Va. Oswego, N. Y. Philadelphia, Pa. Pittsburgh, Pa. Portland, Me. Providence, R. I. Richmond, Va. Washington, D. C Wilmington, N. C. Central Time Atlanta, Ga. Chicago, 111. Cincinnati, O. Columbus, O. Des Moines, la. Galveston, Tex. Hannibal, Mo. Houston, Tex. Indianapolis, Ind. Jefferson City, Mo, Kansas City, Mo. Knoxville, Tenn. Louisville, Ky. Lincoln, Nebr. Little Rock, Ark. Macon, Ga. .Memphis, Tenn. Milwaukee, Wis. Central Time Minneapolis, Minn. Mobile, Ala. Nashville, Tenn. New Orleans, La. Omaha, Nebr. Pensacola, Fla. Port Huron, Mich. Quiney, 111. St. Joseph, Mo. St. Louis, Mo. $t. Paul, Minn. San Antonio, Tex. Savannah, Ga. Selma, Ala. Sioux City, la. Vincennes, Ind. Vicksburg. Miss. Winona, Minn. Mountain Time Denver, Colo. Laramie, Wyo. Leadville, Colo. Salt Lake City Colorado Springs Helena, Mont. Pacific Tim e Kalama, Wash. Portland, Ore. San Francisco, Tacoma, Wash. Seattle, Wash. * Established by State law. In other cases the use of uniform Standard Time is prescribed by decisions of the courts. The time in other States more distant from the borders is obvious from the section in which they are located. The times in use at points in the vicinity of the borders between Standard Time Sections, such as Buffalo, Pittsburgh, etc., are governed by the contingencies of operation of the several roads. 74 One hour's difference in time is reckoned between each division. When it is noon ''Eastern Standard Time," it is 11 a. m. ''Central Standard Time," 10 a. m. "Moun- tain Standard Time," and 9 a. m. "Pacific Standard Time." DIFFERENCE IN STANDARD TIME BETWEEN PRINCIPAL CITIES. CITIES At Aden Arabia Amsterdam Holland Athens Greece Berlin Germany Bombay India Bremen Germany Central Time United States Constantinople Turkey Copenhagen Denmark Dublin Ireland Eastern Time United States Hamburg Germany Havre France Hong Kong China Honolulu Hawaii Liverpool England London England Madrid Spain Manila Philippine Islands Melbourne Australia Mountain Time United States Pacific Time United States Paris France Rome Italy Stockholm Sweden St. Petersburg Russia Vienna Austria Yokohama Japan When It is 12 o'Clock Noon According to Eastern Time Central Time Mountain Time Pacific Time In the United States It 8.00 5.20 6.35 6.00 9.51 6.00 11.00 6.56 6.00 4.35 12.00 6.00 5.00 12.37 6.29 5.00 5.00 5.00 1.00 3.00 10.00 9.00 5.00 6.00 6.00 7.01 6.00 2.00 IS P.M. P.M. P.M. P.M. P.M. P.M. A.M. P.M. P.M. P.M. M. P.M. P.M. A.M.* A.M. P.M. P.M. P.M. A.AL* A.M.* A.M. A.M. P.M. P.M. P.M. P.M. P.M. A.M.* It 9.00 0.20 7.35 7.00 10.51 7.00 12.00 7.56 7.00 5.35 1.00 7.00 6.00 1.37 7.29 6.00 6.00 6.00 2.00 4.00 11.00 10.00 6.00 7.00 7.00 8.01 7.00 3.00 P.M. P.M. P.M. P.M. P.M. P.M. M. P.M. P.M. P.M. P.M. P.M. P.M. A.M.* A.M. P.M. P.M. P.M. A.M.* A.M.* A.M. A.M. P.M. P.M. P.M. P.M. P.M. A.M.* It 10.00 7.20 8.35 8.00 11.51 8.00 1.00 8.56 8.00 6.35 2.00 8.00 7.00 2.. 37 8.29 7.00 7.00 7.00 3.00 5.00 12.00 11.00 7.00 8.00 8.00 9.01 8.00 4.00 P.M. P.M. P.M. P.M. P.M. P.M. P.M. P.M. P.M. P.M. P.M. P.M. P.M. A.M.* A.M. P.M. P.M. P.M. A.M.* A.M.* M. A.M. P.M. P.M. P.M. P.M. P.M. A.M.* It 12.00 8.20 9.35 9.00 12.51 9.00 2.00 9.56 9.00 7.35 3.00 9.00 8.00 3.37 9.29 8.00 8.00 8.00 4.00 6.00 1.00 12.00 8.00 9.00 9.00 10.01 9.00 5.00 M. P.M. P.M. P.M. A.M. P.M. P.M. P.M. P.M. P.M. P.M. P.M. P.M. A.M.* A.M. P.M. P.M. P.M. A.M.* A.M.* P.M. M. P.M. P.M. P.M. P.M. P.M. A.M.* ♦ Following day. Great Britain adopted standard time in 1880; Sweden in 1879 ; Japan in 1886 ; Germany in 1892 ; Austria in 1891 ; Prussia in 1893; Italy in 1893; Switzerland in 1894; Den- mark in 1894 ; Norway in 1895 ; Spain in 1901 ; and France in 1911. 75 Differential. The difference or dissimilarity between two things. (Railroad) The difference between the rates of two competing railroads to the same point. Discount. The interest subtracted in advance from the amount stated on the face of a note or bill of exchange. A rebate on a bill in consideration of prompt or cash payment. The price of stocks or bonds below their par value ; a stock or bond originally issued at $100 and sold at, say $98, is said to be sold at a Discount. Disfranchise. To deprive of or take away a privilege, right, or grant. See Franchise. Dividend. The percentage of profit that is distributed among the stockholders whose names ap- pear on the books of the company. Profit on shares of stock. Stocks bought after the books of a company have been closed, are said to be bought "ex-dividend" — without dividend. When a company stops paying a dividend, it is said to ''pass its dividend." See Bonds and Stocks. Dower. See Release of Dower and Wills. Draft. A written order from one party to another directing the payment of the amount named on its face within a specified time. 76 $ AT SIGHT, PAY New York.. 19 . TO THE ORDER OF. >LLARS .DC TO VALUE RECEIVED ACCOUNT. AND CHARGE THE SAME Form of Sight Draft. N E w York. 19.. THIRTY DAYS AFTER DATE, PAY TO THE ORDER Dollars value received. and charge to account. Form of Time Draft. Draft with The seller of the stock forwards the stock, Stock with a draft upon the purchaser attached, Attached. to a bank, who presents the draft for collec- tion, and upon payment delivers the stock to the purchaser. Dress. The eye takes in more than the ear. First impressions photograph sometimes inef- faceably, and the mental portrait retained of an appli- cant is often the deciding vote for or against his employment. 77 A neat, well-groomed appearance will go far toward suggesting efficiency and ability; and the knowledge of being carefully and tastefully attired inspires a confi- dence in oneself that is quickly transmitted to others. Few men find it beyond their means to indulge in clean linen, polished boots, well-kept hair and hands, or clothes which, though they may not be of Fashion's latest cut, are neatly pressed, brushed, and free of grease-spots, threads, etc. Some men have the mistaken notion that they are too busy to attend to these details, but their importance cannot be too greatly emphasized. The successful man usually bears all the earmarks of success. A coat with frayed lining, shoes with run-down heels, a soiled waistcoat, tawdry jewelry, or an uncleanly appearance, are flagrant manifestations of the ^<»^success- ful man. It is not unusual to see waistcoats of startling design on business men who would appear to have attained an age of discretion. A checked suit, shirt, tie and hosiery of diversified hues would hardly predispose one in favor of the wearer. Good taste dictates quiet clothes, unostentatious jewelry, and an absence of habits or mannerisms likely to oifend others. It would seem hardly necessary to call attention to the fact that manicuring the nails, combing the hair, using a toothpick (or any desk instrument as a toothpick), in the presence of one's associates, not only shows lack of refinement, but lack of consideration for the feelings of others. However well dressed, the young man with cigarette- 78 stained fingers can hardly hope to be considered for employment. In the majority of well-managed offices, smoking during business hours is discouraged, or entirely prohibited. And the luncheon cocktail, in itself harm- less, has been the mustard seed that grew to such pro- portions as completely to envelop and destroy many a ^'good fellow" in business. Due Bill. An instrument acknowledging in writing that a debt is owed. $100 DUE Herbert Smith, or bearer, one hundred DOLLARS IN MERCHANDISE. FOR VALUE RECEIVED. PAYABLE ON DEMAND. FRANK ARBUCKLE. New York. March 1, 1916. Form of Due Bill Payable in Goods. Dun. Publisher of commercial ratings. Easement. A right or convenience over the land of another, as a right of way, or water course. Equipment. All the rolling stock — locomotives, cars, etc. — of a railroad. An outfit. Equity. The ownership in a property over and above all liens or debts. 79 Escrow. Something deposited with a third party to be held in trust until certain acts have been perfM'med, conditions fulfilled, or certain events have happened. £t Al. And others. Et Ux. And wife. Exchange, See Coins, foreign value of. Foreign. Executor. See Wills, Ex Officio. By virtue of office. F.O.B. Free on Board. Face. The flat amount. The value exclusive of any deductions such as interest, discount, premium. The principal. See Par. Fee Simple. That estate or interest which an owner holds to himself and his heirs forever. Ab- solute ownership, free and clear. Feme Covert. A married woman. Feme Sole. An unmarried woman. Fiduciary. Trustee. FrouciARY Capacity, financial re- lation of trust, as between a guardian and 80 ward, an executor and beneficiary of a will, an attorney and his client, a trustee and the recipient of trust funds, etc., etc. Filing ''To find that letter in the right place you Systems. must file it right in the first place," is the admonition of one of the large makers of filing systems. The use of the letter-hook with letter copying press has almost entirely given away to the carbon copy and the Rapid Roller Copier copy ; both reproductions of. corre- spondence being cared for in some one of the several verti- cal filing methods which have, for general correspondence, almost wholly superceded the old and various forms of flat filing. A1.PHABETICAL, Filing. This is the most widely used, being the best adapted to average business requirements, consisting of a simple alphabetical arrangement of guides and folders reading from A to Z. With such a system, you simply file in the **A" folder all papers that would naturally be indexed under ''A"; all "B" papers in the ''B" folder, etc. When there is considerable volume of correspondence with one firm or person, a special folder is made out and filed in front of the alphabetical folder. There may be several of these special folders behind each guide. All papers in each 81 folder should be filed chronologically, that is, according to date, with the latest date in front. Ti£E Simplest Alphabetical System — One Guide fob Each Letteb of AlJ'HABET. {Courtesy of Yawman d Erbe Mfg. Co.) Numerical, Filing. For some uses, especially where a cross index to a file is necessary, no other method will serve so well as numerical indexing. Railroads, insurance companies, large corpora- tions, etc., find it indispensable. Take for example the subject file of a railroad company. Each subject is assigned to a number. All papers relating to that subject are numbered accordingly and filed behind numerical guides. For instance, take the subject of ''Ac- 82 cidents" which is allotted to the number *'18.'- Behind the ''18" guide is a folder for each accident on record. These folders are numbered ''18-1," "18-2", "18-3" etc. The Numebical System. {Courtesy of Yaicman d Erie Mfg. Co.) Papers may be cross-indexed, for the matter sometimes is referred to as an " accident " or " collision " or " wreck. ' ' The card index will bear the number " 18 " and the word "Accidents" at the top. Every paper on the subject bears the file number. In correspondence, the matter is referred to by number. Some firms have printed on their letterheads "Refer to File " or " When Replying Refer to File " This minimizes the chance of error oi confusion. 83 Cboss Index to the Subject File of a Railboad. Subject Piling. For the stock-keeper or purchasing agent, the subject filing is found especially satisfactory. The file is first classed by "Articles," using a set of guides with tabs in three positions across the file. The guides are usually arranged alphabetically, the names of the various articles being plainly printed on the guide tabs. In railroad and steamship offices, where correspondence is heavy, Subject Filing in conjunction with Numerical Filing is used, together with a detailed card index. Geographical, (or Location) Filing. Divides the correspondence according to geographical divisions. It may be classified by states and divided with 84 ' ' state ' ' guides arranged alphabetically or by sections. If tne size of the correspondence warrants, a set of alphabeti- cal guides indexed by cities may be placed behind each state guide. The Latest and Best Geogbaphical System. {Courtesy of Yawman d Erhe Mfg. Co.) Correspondence should never be removed from the file unless a record is kept to tell Where it is. A colored sheet of paper is sometimes put in the place of the letter or document removed from the file and on it a memorandum is made of the date and other descriptive data, which quickly indicates the temporary absence of a letter or paper from the file. Some one person should have entire charge of the filing and be held responsible for its proper operation. 85 THE DIEECT NAME SYSTEM OF FILING, IN DETAH,. (Courtcsv of Yawman & ErU Mfg. Co.) . . X' ..!n.,i Fnl.lpr for miscellaneous correspondence. A The Alpliabetical ^umel•lcal Lower lor 86 Finance. Monetary transactions. To raise or provide the necessary funds to carry out a commercial or public undertaking. Fire Covers insurance on buildings and their Insurance. contents. The premium or cost of the in- surance varies with the value of the prop- erty, the location of it, the destructability of the contents, etc. A warehouse containing cotton commands a higher rate of insurance than an isolated building containing sheet iron, for instance. Finn. A company, partnership, association or business. Fiscal Year. A financial year, which, unlike a calendar year, may date from any month in the year. At the close of a fiscal j^ear, the books of a company are balanced to ascertain its financial condition. Fixed Permanent obligations that have to be met Charges. regularly, as interest, rent, taxes, insurance, etc. Flat. Without interest or modification. Face value. Floating Obligations that are not permanent or fixed Debt. charges. Fluctuation. Tlianging. The rising and falling of prices. 87 Foreclosure. A judicial proceeding taken by a mortgagee to recover payment for the money loaned, when the mortgagor has defaulted on the principal or interest of the mortgage. See Mortgage. Franchise. A right, privilege or grant; as the Eight conferred on a corporation to conduct its business; the Peivtlege of voting; the Grant of suffrage. Permission. A land j^atent granted by the Government in aid of railroad construction. Funded Bonded indebtedness. Debt. Money loaned to a government or corpora- tion. Futures. The selling of something for future deliv- ery. Sales made at prices based on sj^ecu- lation as to future condition of supply and demand. Gilt-edged. Securities which are considered to be abso- lutely safe and upon which the interest is paid regularly and promptly when due. First class. Gold Brick. Swindle. Good Will. The value placed upon the friendly patron- age of a business. Government Interest bearing obligations of a country. Bonds. Bonds payable in gold of the present stand- ard of weight and fineness. See Standard of Weight and Fineness. 88 Guarantee. An assurance of payment. A promise or Guaranty. agreement to be responsible for the pay- ment of a debt or the performance of some act or duty on the part of another. FOR VALUE RECEIVED _ GUARANTEES AND ASSURES THE PAYMENT OF THE PRINCIPAL AND INTEREST OF THE FOREGOING MORT- GAGE AS AND WHEN SAME RESPECTIVELY COME DUE. Form of Guaeanty. Habeas Corpus. (Literally, ''Produce the body"). An order directing that the body of one held in custody be produced in court. The Constitution of the United States provides: ''the privilege of the writ of habeas corpus shall not be suspended, unless when in cases of rebellion or invasion the public safety may require it." v Hazard. Risk. See Insurance. Heredita- ments. Things which may be inherited. Hypothecate. To deposit and pledge certain property as collateral security for a loan, which prop- erty is sold, in case of default, and the debt paid from the money realized. To pawn. See Collateral. 89 Ignorance of Ignorance of the law excuses no one. Every- the Law. one is bound to know the law and will not be excused from punishment by pleading ignorance of it. Income Tax. See Taxes. Indemnity. A guaranty to protect another against loss, damage or responsibility. See Surety. Indenture. A legal instrument under seal; e.g., an Indenture of Mortgage, Lease, etc. Indictment. A formal accusation against a person handed down by a grand jury charging a crime or misdemeanor. Industrials. Stocks and bonds of a manufacturing com- pany or corporation. Infringe- The infraction or invasion of the rights of ment. others, secured by copyright, patent or trade-mark. Injunction. A prohibitory writ. In Re. In the matter of. Insolvent. Bankrupt. Unable to pay debts. Insuffi- cient funds. See Bankruptcy. 90 In Statu Quo. As it was. In tlie same position. Insurance. Indemnity against loss. See Accident or Casualty, Life, Fire, Marine Insurance. Policies of insurance are issued against loss of health, loss by burglary, lightning, covering workmen's compensation, employer's liability, fidelity insurance, etc. A ''rider" is a special schedule attached to a policy. Interest. The rate or charge made for the employ- ment of money. It is generally calculated on a percentage basis, a certain rate per annum. The money loaned is called the ''principal"; the sum per cent, (per hundred) agreed upon for the use of the money is the rate of interest. Income. SIMPLE INTEREST TABLE. (Showing at Different Rates the Interest on $1 from 1 Month to 1 Year and on SlOO from 1 Day to 1 Year.) 4 Per Cent 5 Per Cent 6 Per Cent 7 Per Cent 8 Per Cent Time. „ t~t 1-, C3 1 a U P, C 3 2 I g 5 u 1 } 3 z 5 1 Q a 2 1 P g .2 One Dollar 1 month 3 . 4 . 5 5 6 " 2 months. • 3 " 6 • 12 • . no Hundred Dollars 7 . 1 . i' '. '. i . 2 . 5 . 1 8 . 3 . 5 . 3' '. . 1 . 1 . 3 . 6 . 1 5' 'e' 1 1 3 7 1 1 7 5 ■9' 1 2 4 8 2 3 1 2 4 1 ■ f) 1 day. . . . 2 2 days. . . 2 2 . . 2 7 . . 3 2 3 8 4 4 3 " .. . 3 4 . . 4 1 . . 5 5 8 6 7 4 • ... 4 5 . . 5 3 . . 6 6 7 7 8 9 5 « 5 6 . . 6 9 . . 8 2 9 7 11 1 6 " . .. 6 7 . . 8 3 . . 10 11 6 13 3 1 month . 33 4 . . 41 6 . . 50 58 3 66 7 2 inonlha 3 (•) 12 i' 2 4 06 7 . . 83 1 25 2 50 5 ... 2 [ ... i 1 3 7 10 75 50 G i 2 4 8 33 1 1 50 3 ... World Almanac. 91 COMPOUND INTEREST TABLE. COMPOUND INTEREST ON ONE DOLLAR FOR 100 YEARS. Amount Years Per cent. Accumula- tion Amount Years Per cent. Accumula- tion Amount Years Per cent. Accumulation $1 100 1 $2.70,5 $1 100 4V< $81.58,9 $1 100 10 $13,780.66 100 2 7.24,5 100 5 131.50,1 100 11 31,064. 3», 6 100 2'/, 11.81,4 100 339.30,5 100 12 83,521.82,7 100 3 19.21,8 100 7 867.72,1 100 15 1,174,302.40 100 3^ 31.19,1 100 S 2,199.78,4 100 18 15,424,106.40 100 4 50.50,4 100 •J 5.529.04,4 100 24 2,198,720,200 YEARS IN WHICH A GIVEN AMOUNT WILL DOUBLE AT SEVERAL RATES OF INTEREST. At Simple AT COMPOUND INTEREST RATE At Simple AT COMPOUND INTEREST RATE Com- Com- Com- Com- Com- Com- Interest pounded pounded pounded Interest pounded pounded pounded Yearly Semi- Annually Quarterly Yearly Semi- Annually Quarterly 1 100 years 69.660 69.487 69.237 6 16.67 11.896 11.725 11.639 VA 66.66 46.556 46.382 46.297 63^ 15.38 11.007 10.836 10.750 2 50.00 35.003 34.830 34.743 7 14.29 10.245 10.074 9.966 2^ 40.00 28.071 27.899 27.748 rii 13.33 9.584 9.414 9..328 3 33.33 23.450 23.278 23.191 8 12.50 9.006 8.837 8.751 ^H 28.57 20.149 19.977 19.890 8M 11.76 8.497 8.327 8.241 4 25.00 17.673 17.501 17.415 9 11.11 8.043 7.874 7.788 4}4 22.22 15.747 15.576 15.490 Qy2 10.52 7.638 7.468 7.383 5 20.00 14.2C7 14.035 13.949 10 10.00 7.273 7.103 7.018 53^ 18.18 12.942 12.775 12.689 12 8.34 0.116 5.948 5.862 World Almanac. INTEREST CALCULATIONS. RULE. — Multiply the principal by as many one hundredths as there are days, and then divide as follows: Percent, 4 5 6 7 8 9 10 12 Divide by 90 72 60 52 45 40 36 30 EXAMPLES. — Interest on $100. for 90 days at 5 per cent.: 100 x .90=9.00 divided by 72=1.25 (one dollar and 25 cents); on $1. for 30 days at 6 per cent.: 1 x .30=.300, divided by 60=.005 (5 mills). TABLE. — Showing the number of days from any date in one month to the same date in any other month. Jan. Feb. Mch. .\pril May June July Aug. Sept. Oct. Nov. Deo. 3(15 334 306 275 215 214 184 1.53 122 92 61 31 31 365 337 306 276 215 215 ISt 153 123 92 <-)2 59 28 3G5 334 304 274 243 212 181 151 120 90 90 59 31 365 335 304 273 243 212 182 151 121 120 89 61 30 365 334 304 273 242 212 181 151 151 120 92 61 31 365 335 304 273 243 212 182 181 150 122 91 61 30 365 334 303 273 242 212 212 181 153 122 92 61 31 365 334 304 273 243 243 221 184 153 123 92 62 31 365 335 304 274 273 242 214 183 153 122 92 61 30 365 334 304 304 273 245 214 184 153 123 92 61 31 365 335 334 February March April May 303 275 244 214 133 July 153 122 September 91 61 November December 30 365 EXAMPLE. — How many days from May 5th to October 5th? Look for May at left hand and October at the top; in the angle is 153. In leap-year add one day if February is 'po'vt'ed. 92 Legal Rate — Each state prescribes a fixed or "legal rate," higher than which is considered "usury," viz — States and Territories Days of Grace. Notes. Sight Drafts. Interest Rates. Legal. Special or Contract. Statutes op Limitations. Judg- ments, Years. Notes, Years. Open Accounts Years. Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia. Florida Georgia Hawaiian Islands.. . . Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersfy New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania PhiHppine Islands. . . Porto Rico Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wiscon.nin Wyoming No Yes No Yes No No No No No No Yes No No No No No No No No No No No No No Yes No No No Yes No No Yes No No No No Yes No No No No No No Yes No Yes No ^^l No No No No No No No No Yes No No No No No No No No No No No No No No No Yes No Yes No Yes Yes No No No No Yes No Yes No No No No Yes No No No No Yes Yes Yes No Yes No No No No No No No 8 per ct. 12 per ct. 12 per ct. 10 per ct. No limit. No limit. No limit. 6 per ct. 6 per ct. 10 per ct. 8 per ct. 12 per ct. 12 per ct. 7 per ct. 8 per ct. 8 per ct. 10 per ct. 6 per ct. 8 per ct. No limit. 6 per ct. No limit. 7 per ct. 10 per ct. 10 per ct. 8 per ct. No Umit. 10 per ct. No limit. 6 per ct. 6 per ct. 12 per ct. 11 6 per ct. G per ct. 12 per ct. 8 per ct. 10 per ct. 10 per ct. 6 per ct. No limit. 12 per ct. No limit. 8 per ct. 12 per ct. 6 per ct. 6 per ct. "^ per ct. per ct. per ct. per ct. per ct. per ct. per ct. 12] Ol 6] 12 I 8] 10] 12] 20 10 5 10 5 20 (a) 10 12 20 7 6 20 20 20 1 5 15 10 20 12 20 10 10 7 10 10 5 6 20 20 7 20 10 10 6-15 1-5 10 20 10 10 10 10 20 6 10 C-20 21 6* 6 4 5 4 6 (6) 6t 3 5 6t 5 10 10 10 5 15 5 6-20 3 6 6 6 C 10 8 5 4 6 6 6 6 3* 6 15 5 6 6t 6 6 6 6 4 6 6 5* 6 10 6 5 ,. .'[ -^"y ™*® of int<'re8t on call loans of $5,000 or upward, on collateral security, (a) No Umit. (h) Negotiable notes. 6 years. * Under seal, 10 years, t Under seal 20 years. J In Courta of Record, 20 years; Justice's Court, 10 years. § Accounts between merchants 2 years. 93 Interim A temporary certificate used until the per- Certificate. manent certificates, which are engraved, lithographed or printed, have been issued. Interstate The Interstate Commerce Commission was Commerce created by the act to regulate commerce, Commission, approved Feb. 4, 1887. The original act provided for five members at a salary of $7,500. Under the "Hepburn Act" approved June 29, 1906, the membership was increased to seven at a salary of $10,000 per annum and the term of office increased from six to seven years. Enlargement of the Commission is by appointment of the President by and with the advice and consent of the Senate. The regulating statutes apply to all common carriers engaged in the transjaortation of oil or other commodity except water and except natural or artificial gas, by means of pipe lines, or partly by pipe line and partly by water, and to common carriers engaged in the interstate trans- portation of passengers or property wholly by railroad or partly by railroad and partly by water when both are used under a common control or management or a continuous carriage or shipment. Only traffic transported wholly within a single State is excepted. The commission has jurisdiction, on complaint, and after full hearing to deter- mine and prescribe reasonable rates, regulations and prac- tices and order reparation to injured shippers ; to require any carriers to desist from unjust discrimination. Carriers must file annual reports with the Commission. Various other powers are conferred on the Commission. 9^ Intestate. Having left no will ; in which event an ad- ministrator of the decedent's estate is ap- pointed by the court. See Administrator. Inventory. An itemized list or schedule of property. A stock list. Investment. Funds employed in such a manner as to secure a profitable and permanent income. The placing of funds in what is considered a safe enter- prise, with the promise of moderate returns, as opposed to speculation. See Building and Loan Associations, Bonds and Stocl:s, Municipals, Public Utilities, Government Bonds, Railroad Securities, Industrials, Savings Banks. Legal. Investment — Stocks or Bonds in which the law of the state permits a savings bank to invest the funds of its depositors. INCOME ON im^ESTMENTS. PAR VALUE 8100. Cost 4 per ct. 5 per ct. 6 per ct. 7 per ct. 8 per ct. 10 per ct. $50.00 $8.00 $10.00 $12.00 $14.00 $16.00 $20.00 00.00 0.C7 8.33 10.00 11.66 13.33 16.66 70.00 5.71 7.14 8.57 10.00 11.42 14.23 75.00 6.34 6.66 8.00 9.33 10.66 13.35 80.00 5.00 6.25 7.50 8.75 10.00 12.50 85.00 4.70 5.88 7.05 8.23 9.41 11.76 90.00 4.44 5.55 6.66 7.77 8.88 11.11 95.00 4.21 5.26 6.31 7.36 8.42 10.52 100.00 4.00 5.00 6.00 7.00 8.00 10.00 105.00 3.81 4.76 5.71 6.66 7.61 9.52 110.00 3.64 4.54 5.45 6.36 7.27 9.09 115.00 3 48 4.34 5.21 6.08 6.95 8.69 120.fX) 3.33 4.16 5.00 6.83 6.66 8.33 TIME IN WHICH A SUM WILL DOUBLE ITSELF. Rate Simple Interest Compound Interest 2 per cent 50 year.s. 35 vears 1 day 3 33 years 4 months 23 years 164 days 4 25 years, 17 years 246 days 5 20 years, 14 vears 75 days 6 16 years 8 montha 1 1 years 327 days 8 12 years G months 9 years 2 days 10 ■ 10 years, 7 vear^ 100 days 95 Invoice. Merchandise received by the consignee. A Bill. Statement of account forwarded to the consignee or purchaser, itemizing the quantity, prices, charges, etc., of the merchandise sent. lO.U. I Owe You. Ipse Dixit. He himself said it. Joint A bank account, or other interest in corn- Account, mon in the name of two or more parties. Judgment. A decision of law pronounced by a court enforcing a contract or redressing a wrong. Judgment The one against whom judgment is se- Debtor. cured; the debtor. Defendant. Kilowatt. Measure of electricity. 1,000 watts. Knot. The statute knot is 6,082.66 feet, and is generally considered the Standard. The number of feet in a knot is arrived at as follows : The cir- cumference of the earth is divided into 360 degrees, each degree containing 60 knots or (360 x 60) 21,600 knots to the circumference. 21,600 divided into 131,385,456 equals the number of feet in the earth's circumference — gives 6,082 feet— the length of a statute knot. 96 1 knot —1.151 miles 5 knots— 5.757 miles 2 knots— 2.303 miles 10 knots— 11.515 miles 3 knots— 3.454 miles 20 knots— 23.030 miles 4 knots— 4.606 miles 25 knots— 28.787 miles 6 f eet— 1 fathom ; 600 feet— 1 cable ; 10 cables — 1 knot. Statute mile 5,280 feet (5/6 of a knot). Lamb. A novice in the ways of Wall Street. A gambler. A speculator. One who buys stocks at random without knowledge or study of what he is dealing in. Lawful See Legal Tender. Money. Lease. A contract or agreement for the rental of land or a building. Lessee — The one to whom a lease is made. (Tenant). Lessor — The one who makes a lease. (Landlord). Form of Lease. ZhiQ UnOentuce, made the day of one thousand nine hundred and ^Between of the part, TKHttnegsetb, That the said part of the first part ha.... letten, and hy these presents do grant, deynise, and to farm let, unto the said part of the second part with the appurtenances, for the term of from the day of one thousand nine hundred at the rent or sum of to he paid in equal 97 2HnJ) it is agreed that if any rent shall &e due and unpaid, or if default shall he made in any of the covenants herein contained, then it shall be laivful for the said part of the first part to re-enter the said premises and the same to have again, repossess and enjoy. HnJ) the said part of the second part do covenant to pay to the said part of the first part the said yearly rent as herein specified. Hn^ at the expiration of the said tcrtms the said part of the second part will quit and surrender the premises herehy demised, in as good state and condition as reasonable use and wear thereof will pervnt, damages by the elements excepted. 2HnD the said part of the first part do covenant that the said part of the second part, on paying the said yearly rent, and performing the covenants aforesaid, shall and may peaceably and quietly have, hold and enjoy the said demised premises for the term aforesaid. IFn GonstDcratton of the letting of the premises within mentioned to the tcithin named and the sum of one dollar to me paid by the said part of the first part do hereby covenant and agree to and with the part of the first part above named, and legal representatives, that if default shall at any time be made by the said in the payment of the rent and the performance of the covenants contained in the within lease on part to be paid and performed, that will well and truly pay the said rent or any arrears thereof that may remain due unto the said part of the first part, and also all damages that may arise in con- sequenee of the non-performance of said covenants^ or either of them, tcithout requiring notice of any such default from the said part of the first part TRnitneSS hand and seal this day of in the year one thousand nine hundred and Witness, 98 Legal Day. ^ legal day ends at 12 p. m. Legal Rate. See Interest. Legal (Or Lawful Money). Gold and silver coins Tender. and United States Treasury Notes. Legend. The explanation of colors or tracings on a map. Sjonbols used for indexing. A key. Bankixg Towns Express Co. Offices Railroads Rivers - . - O * -(Red) (Blue) Map Legend. Letters of Adminis- tration. Instrument granted by the Court to certain persons who are entitled (preference being given to next of kin) to distribute the es- tate of a deceased who has left no will. Form of Letter of Administration. Zbe people ot tbe State of t\c\v l^orft, to deceased, SenD ©teetltig : XMbClcaS the .mid deccas.cd, at the time of death, teas h]/ means whereof the ordering and granting administration of all and sinimlar the goods, chattels and credits of the said deceased, and also the auditing, alloicing and final discharging the account thereof, doth appertain unto us; and ice heing desirous that the said goods, chat- felt and credits may be tvclf and faithfully administered, applied and disposed of, do grant unto you the said 99 full power by these presents, to administer and faithfullj/ dispose of all and singular, the said goods, chattels and credits; to o-s/c, demnnd, recover and receive the debts which unto the said deceased whilst living, and at the time of death, did belong: and to pay the debts lohich the said deceased did oice, so far as such goods, chattels and credits will thereto extend, and the law require: hereby requiring you to tnalce, or cause to be made, a true and perfect inventory of all and singular the goods, chattels and credits of the said deceased, ivhich shall or have come to your hands, possession or knowledge; and the same so made to exhibit, or cause to be exhibited, into the office of the Surrogate of the said County, at or before the expiration of three months from the date hereof, and that (you obey all orders of tlie said Surrogate touching the administration, of the said, estate, and render a just and true account of administration, wjien thereunto required: And tee do by these presents depute, constitute and appoint you the said Administrat of all and singular the goods, chattels and credits which were of the said deceased. "Hn XICStimonB Wbcreor, ire have caused the seal of office of our said Surrogate to be hereunto affixed. TMitnCSSf Surrogate of the said County, at his office in. the day of in the year of our Lord one thousand nine hundred Letters Testa- An instrument issued by the court to the mentary. Executor (or Executrix) of a will after all the details incidental to the probating of the will have been reviewed by the court. Letter A letter from one bank to its correspondent of Credit. in another country requesting that the client to whom the Letter of Credit has been sold, be furnished with the amount of money or credit stated in 100 tlie Letter, the payment of which it guarantees. See Trav- ellers Checks. O^ No.T.H.B.2134 "^r 9yen//et,ien ■ ^eat ^ovl, __/J? ty/ici miu iefise fo intfce/ttce /n ■uoet an^ fo rfm/ntttenf/ An t/cuir courleoui rnnn't/efnft.ftn ,^H fo w/in>n Ufnt Ufi// /t/exue ^r t^niiA UtcA Atn/A ai matt, realtime ft/i / fAii Icffei' ant/ to A/i/i (ire laiiA to ra// t/Mtf i/ieria/ attention.. L/Aii Uettei' r/" Credit niuit /^e ennre/ter/ wAen e~cA^mted and o.t/acAe*/ to tAe /infit e/ra/)' e/rfimn. (M-f,je iee to it tAat tAe efrn/h arc ii^tiett in yonK/ttieience. a nd ra re/u//^ com/iai'e tAe ii^ntitate inifA tAe j/> net men letom. ^Axtn/in^ you in. antirt/iation ^r tAe attention you may e-tten*^ to J^ "Pei^ 1'^>J/lect/i///y ytutyi, .JotAe ^unAefi -mentio-ned in ouf Hist (^' Vorivj/iontten/i. Jia'natu/i<« c ^ .President Cashier FoBM OF Letteb of Cbedit. 101 Letter The remarks that follow are designed to re- writing, fer only to typewritten business letters. There may be said to be nine component parts to a letter. STONE & STONE 155 WALL STREET (1) Headino NEW YORK (2) Date 8i December 22. 1916. (3) Addbess Mr. T. Smith, 103 West Street, Personal New York, N. Y. (4) SaLI'TATION 10 Dear Sir: « 85 Your letter of the 20th instant re- ceived this morning. 20 I shall submit the matter to the Chief (5) Boot of Engineers at once, and urge the impor- tance of this work's being gotten under way at the earliest moment possible. (6) COMPLIMENTABT 20 With the compliments of the season. Close. I remain, 41) Very truly yours. (^> SlONATUHE H. G. Jones. (8) PoaxscBiPT M P.S. Hope to* see you at the annual dinner of the Country Club on the 28th. (9) SOPEBSCBimoN Envelope. 102 (1) Heading (usually printed or engraved) (2) Date (3) Address (to whom written) (4) Salutation (greeting) (5) Body (paragraphing and divisions) (6) Complimentary close (7) Signature (8) Postscript (if any) (9) Superscription (1) Heading. Letterheads are usually printed or engraved. For style of type see Type. A letterhead may include any or all of the following : Name of firm Nature of business Location (state, city, street and number, witli room or suite number) Telephone number Cable address Colophon (trademark) Officers' names Name of department and department head In reply refer to file No or Our File No. Address all letters to the firm The less printing on a letterhead, the more attractive it is. A typewritten heading should be placed in the upper left- hand comer or the upper center of the blank sheet. (2) Date. Begin date well to the right, so that it ends flush with the righthand margin of the body of the letter. 103 If not printed on the letterhead, the city and state should appear on the date line. Mobile, Ala., August 1, 1916. En Route, September 1, 1916. En Route East, September 1, 1916. The traveling member of a firm, while in a distant city, may write letters on the regular letterhead of the firm, on which is printed the address of the home office. In such case, the letter should be dated At Texas City, Texas, November 1, 1916. Except when they precede the months (including instant, ultimo, proximo) th, st, nd, or d should be omitted after the date number ; as, November 1, 1916. The 12th of December. 5th instant. th, st, nd and d, not being abbreviations, should not be fol- lowed by a period. The date should be written in full on the first page of a letter, not 8/12/16 or 8-12-16 ; on the second and succeed- ing pages, figures may be used. Be careful never to omit the date. (3) Address. In a formal business letter, the address is usually placed at the beginning, although it is not universally so placed. A friendly business note has the address in the lower lefthand corner. 104 H m w « O ;& 9 3 >; _w rH o m 0) 3 3 CJ o a «*-! tw *i5 ■Sg rn 2 o o O H 2 *•* u u 3 a> a m 0) a CO o 2 <3J t-l t4 ^a _tj •«a ^_, _^_j !3 |2 3 52 *^ 3 7J o a to o a r«5 o 0)0 O 3 o to ;^ 3 o „ « i_> >• >> ^ • • o H 2 ^ 75 H (4 4) _0 P Cm J -4-* CO CO -i< ^ H? m <5 m G m Q J» S !« 3 Q ^j VH 03 03* H 0) ^J 03 d a;' 03 c3 3 _o w m C3 Q Q ^ a o p:.-:o3 1-1 a o tTS o rt 3 .« to d Q a o .3.2 -M O rt o w a 0) 3 03 m Ui^^ 3 Pi flS o 03 c 0) - 5 .§ OJ-W ®ti 3 3 • m •a 0) 3 P 0) ja o 0) O OJ so" as 1 Q B r « S 1 9 W Q w u Ph w o VI D l-s b gS2 01 •.«! W p. u ►>• C> t- 9 105 s ^ 3 5 £ « 2 =• as u 3 O 0) O ©a cc Q too wir) SQ 2Q Ss «^« 4) W) 01 Ml a a B3 'nn tn m Oj cl ■ ?M a ^ c a 3 a c 5 ^:n P 'ffi ^ Wot) a w ^ Q >^ t-i O) - a'^ a 03 CD !~ ^^ s 9 > Go f-. w o a O in <1 33 a Who as Z n. W^^ 106 1 o d t4 A Dj H a i/i ^ a* . o V* 4.J aT %■ d > H (1 m •Q y 0) K 3 O a> or? o, •i< t^ a -^r; » -M H >j > 1 a o3 ^iJ 3 0) a 1 3 o ■^3 t- 3 *5 ^^5 o a> a 0) O - t»>^ _»H o o a a; a _c 03 fi •o a (V b a> » z; •4-> tn o o H s .. -< H si p 0) =° -< J < sS a) o ij "O •iJ ^ m ^ S 5 a o a u M o o M ffl a a- "g a .. fl m ti u .. t. -*-> (4 u *-'^ '^ -w u S a; u 0) 01 ix c 3 <» o o ^ o w Q Q V. Q Q cc ?3 5 >H S ^ J^ 0) o' > Ji <5 a "3 fei M o •§ a> lU Q "ft; tt "3 "3 1 > o ^U o ^^^ 8 ^ a « m 1/2 6 >? g o o 5 u o S3 0) 5 c XT S 05 o 4> Q o o ^^ J= » ,a ss- :!l •«* s lis •2 <=« S3 ij c 3 5 i c i 5 u u o o ea aj 4> a; n ■go u o n K2 o c c c 5 j > K a a. ,£1 I'll d 5H 1^ •2® v a> (U 0) c t~i t:" e d S3 o o xa o X! a o o 1^ o o so H b ■( H H Eh H H 5 H H ^ H :^ s B • " ' °a- f M " o o t: H O t^H J H S>^ H 55 • w '-i •«1 VI "3 H ?: Bi So S5 1% 03 g O s s U M < -H a O ^ a. 01 •^ i t- 1 s ■< c a a 3 t-5 '-'5 ^ at! aS il 2-;:; ®-s c3 -s^ ^.2 ^>^ 2 50 -O ? OP 3 3 0)0 oj © o S a ft ft a — m to CB ^ c3 HI a> a> CO n tn ro oQ bi b ;h »-< t4 3 3 3 3 3 >l >l S/H tH 'kH 01 Oi (U ft ft ft m th xn 73 m 05 107 >. 5 ?. fl ft 0; oj 03 o "3 _ 'O «ii 2 4) p:. >-< 1^ >!3 >^ « « O > >H 0^ 4) D O) 4) Q Cd K Q K 01 A 3 C3 to i2 « M 5 w m ^M® g k5 -a 0)—* O .1, S I 2 K O M H H M o H " « 108 w Vi s o X « •< ^ fc H v. w 3 >, w i? i? t>l ^ _fcj _^ 3 i? 3 a 1 3 3 o o a a 9 3 3 3 >> (4 Cm L- 'rt O* 0^ Ol 0) 9) o > > o j^ yi 03 X M m at CO 00 H "rH ►H H >i >l >i >^ oj ^ a -—V oc 'A ^ ^1 _Jj o .. o 4) 1) » "3 a H e H M ^ s s s ^ ? a o •-5 an i. ^ Lj 0) •3 I. -O "3 a d a « e3 o a 0) a h^ 5 -3 00 o »-3 %> > ■^j -3 QQ ■K "-' X '^ n rs « •3 « iS cd t^ ej tH tl 0) o a a a 0) 0) « g S 02 s a s S o 4> i a ••*;. "3 ^;^ ii -3 L4 0; (1 h bl a> t-i (1 |l t^ u ■3 ■3 Ch 53^ . sj > > ei > oj rt i) > >> e3 « 5 "3 1 CJ « K Q M Q Q Q S c a K^ ^. Q s "^ iJ J s « 1 ^ 1 5 I •^ V Zi a u X3 .a 4) C o .a ^_j o . . C^ O ^ b CC E g» rs _ « X a «i a ^ C a a; •O 0! s o a 00 a o u 3 a o 1-3 « X X X V=3 i* 3 < S 3 ^ i =* i;5C fcix S •a & .a V J3 X X J o< © ao X X J3 s- S S X s s p^ ; < s S i: • s~z" ei • >■ Z :k < u O < s o a o ca o ;3 ^ < H ot Q ^S ^5 a 6j e: ■< e < s * H H S s ** s a ^ 9 > -^ s z p S2 «3 109 §5 t:" 53 Q o ;b^ o s ~ -S ^ ~ 5 2 £ . '" o 5: ? a =s a o f^ Ed ^ Y. T. ■< < ■J. 2 Oi O Q Q c a a C O o '/i o o 55 y. < ^ f*, < b: jj s b 110 A title should be placed on the same line with the name. Mr. James Rutherford, President, Norfolk Chemical Company, Norfolk, Va. not Mr. James Rutherford, President Norfolk Chemical Company, Norfolk, Va. There has come into vogue among the less conservative typists the style of placing each line of the address flush with the lefthand margin, viz. : Continental Trust Company, 330 Church Street, New York City, N. Y. Dear Sir: If this style is adopted, it adds to the appearance of a single-spaced letter, and is in better proportion, to begin the paragraphs, also, flush with the lefthand margin, with double spacing between them. Do not prefix Messrs. to a firm name like The Yates & Earl Company. George Frost Company. Frederick A. Stokes Company. It should be prefixed to the name of a partnership Messrs. Bell, Polk & Smith. Messrs. Smith, Jones & Co. While Esq. is commonly used in England, in America it is used entirely according to individual preference. Ill Many business firms reserve it as a title of compliment or respect for lawyers and distinguished men. Never use together Mr. and Esq.; Dr. and M.D. No. or ^ is not necessary before a street number. A num- ber is obviously a number. (4) Salutation. Ml/ dear Madam is more formal than Dear Madam. Dear Mrs. Jones is less formal than Dear Madam, Dear John or Dear Elizabeth is for informal correspond- ence. (5) Body. Paragraph each new subject. Paragraph uniformly — one inch from left margin. If the subject of a letter is given, center it at the top, preferably on the line below the salutation. Dear Sir : In re Car Demurrage: (Note that re is not an abbreviation and should have no period after it.) If more than one subject is covered in the letter, place each subject in large type at the beginning of each para- graph; or if the letter is very long the subjects may be centered. If writing to a large corjDoration, and you know the per- son in charge of the matter under correspondence, write below the address, or center on the line below the saluta- tion — Attention of Mr. This may also appear on the envelope. 112 Give your correspondents' file number, when they so request on their letterhead. In writing to a large company or corporation, when you know the department or official who has charge of the matter you are writing about, make such designation in your address. Transportation Department, Baltimore and Ohio Railroad, Baltimore, Md. Receiving Teller, Chase National Bank, New York, N. Y. The clever typist, with a little practice, can make the right-hand margin as even as the left, bearing in mind that typewriting is but a form of printing and that by shifting the spaces between words the margins may be made even. When Personal, Private or Confidential is placed on the envelope, it also usually appears on the letter. AVhen a letter is signed with the firm name, be careful to see that the first person plural we is used throughout; and similarly, if the letter is signed by an officer of the company, writing in his own name, that I is used through- out ; if he is speaking or writing for the firm we is used ; but both we and I should not be used in the same letter, (6) Complimentary Close. Do not show haste by closing Avith Yours, or worse still, Yrs. When writing to a person of position, a letter of appli- cation, or the like, should be closed with Respectfully yours. 113 Cordially yours denotes a friendly personal relation, and is seldom used in business. Signatures should never be typed. The corporation or firm name when typed may be followed by Per or By and a signature. A woman should place Mrs. or Miss in parenthesis be- fore her name in a business letter or to one who does not know her. {Miss) Margaret Costello. A married woman signs Mary Ellen Smith, and below, if she is not known to her correspondent, Mrs. Arthur Smith, the latter being used in directing the envelope to her. Flowery and pompous closings such as I have the honor to remain, my very dear sir, or Your obedient, humble servant, are passe. Usually the first line of a complimentary close is super- fluous and may be dispensed with. Wlien you have con- cisely and briefly presented the matter, end your letter simply by adding Yours truly, Yours very truly. The first word only is capitalized, and a comma placed at the end of, Very respectfully yours, Yours truly, Yours very truly, Very truly yours, Respectfully yours. Yours respectfully, Sincerely yours, Yours sincerely, Faithfully yours. Yours faithfully, Yours cordially, 114 The first line of the complimentary close, if used, should be paragraphed : With kind regards, I remain, Yours very truly, Trusting this meets with your approval, I am. Yours truly, Use I am at the close when there has been no previous correspondence ; I remain, when there has. (7) Signature. Should always be written. Should be legibly written, especially if the name does not appear on the printed letterhead. It is a worn-out theory that illegible writing denotes genius. Write plainly ; cut out curls, frills and shadings in business letter- writing. Be careful not to send a letter out without a signature. A title should never be used in the signature ; as John B. Walker, not Professor John B. Walker. (8) Postscript. Indicates something forgotten, or something to be em- phasized. Should begin as a new paragraph. Should be signed with initials only. Some business houses dispense with even those. (9) Superscription. (Envelope.) Direction usually occupies three lines — sometimes four, never two— placed in the center of the envelope. 115 1 — Name 2 — Street and number 3 — City and state. The words street, avenue and the name of the state may be abbreviated. No. or ^ before the street number is superfluous. If to a large town, always give the street and number; if to a small town, give the county, box or R.F.D. number. When writing to a large concern, address your letter to the official or department directly in charge of the matter under correspondence. Attention of Mr Traffic Department If the address contains more than three lines, these par- ticular designations may be placed in the lower lefthand corner of the envelope. The suite or room number may be placed in the lower lefthand corner, if it is desired to augment the address. If a building instead of a street number be given, it may be written thus : 300 Press Building Besides the direction, there may be written in the lower lefthand comer any of the following: Personal Messenger Private Deliver Confidential Introducing Miss Blank Please forward Kindness of Transient Courtesy of Hold Favored by Present 116 A letter delivered to another in the same building may be directed Messrs. Stone & Davis, BUILDING. If The is part of the firm name, do not prefix Messrs. ; as, The R. D. Jones Company. Messrs. R. D. Jones & Company. or Messrs. Thomas A. Strauss & Company. Thomas A. Strauss Company. When the name of the street is a number, it should be written out, to avoid juxtaposition of numbers ; as, 300 Thirtieth Street. When north, south, east or west intervenes, it is not necessary to write out; as, 8 West 80th Street. Envelopes should never be of so poor a quality as to admit of reading part of a letter through them, nor so poorly gummed as to have the letter received unsealed at its destination, nor of a quality so poor they become torn in the mails. It is a disgusting habit, and very dangerous to health, to "lick" an envelope to seal it. There are many devices on the market, cheap and cleanly, that may be substituted. It is undignified to have too much advertising matter appear on the envelope. A return card may be placed in the upper lefthand cor- ner, e.g., 117 Return in days to Box San Antonio, Texas. Or simply the name and address may be used. If there is no return card in the envelope and the ad- dressee cannot be found, it is sent to the Dead Letter Office. See Postal. Put the stamp on straight, in the upper righthand corner. Lick the envelope, not the stamp. Personal may also be written across the back flap of the envelope after it has been sealed, to guard against its be- ing inadvertently opened, while face-down, by other than the person for whom it is intended. It is a wise precaution to open envelopes, using an en- velope-opener, by cutting around three sides, thus lajing the envelope entirely open and averting any possibility of the envelope 's being thrown away without all of the con- tents having been removed. General,. Business letters should be formal and brief. Enclosures should be attached to the letter. If the enclosures are to go with the letter, note in the lower lefthand corner how many. (Enc.) (2 Enc.) It is discourteous to send enclosures without an accom- panying note or comment. 118 It is a hard and fast rule never to write on but one side of the paper in business correspondence. Intimate letters, or letters of a private nature, should not be typed. Letters should be promptly acknowledged. A letter received written in the third person, should be answered in the third person. When acknowledging receipt of a letter, refer first to its date, and follow with a brief summary of what it contained. Acknowledge a check promptly, referring to its date and number. Return postage should be enclosed in letters about one's own affairs when a reply is desired. Don't typewrite your signature ; don't write your signa- ture with a pencil ; use pen and ink. Don 't forget to date your letter. Don't use ruled paper for typewritten letters. Don't send a typewritten letter except on business. Too much underscoring weakens rather than strengthens a letter. The initials of the dictator are placed at the lower left- hand. It is not usual nor dignified to place the initials of the president or superior officer on the letter, as the pur- pose of placing the dictator's and typist's initials on the letter is to show the president or head of the firm which one of his employees is responsible for or has charge of the matter under correspondence. The initials of the full name of the dictator and the last name of the typist is the usual style. 119 JHS-R ABW/0 R.W.C. K Quoted matter is usually centered and single-spaced. vAs a telegram.) We speak of '^ addressing the letter" and "directing the envelope. ' ' Fold a large letterhead up to within a quarter-inch of the top, then in thirds. There are many devices for sealing envelopes. They should never be sealed with the tongue : should one have a cut or abrasion on the lip, it might result disastrously. Postals or jDOstcards should contain no salutation or complimentary close — simply dated and signed with in- itials. It goes without saying that no private, confidential or offensive matter should ever be sent on postcards. See Postage. Formal Letter of Recommendation. Should not be sealed. New York, Oct. 1, 1916. To Whom It May Concern : This is to certify that the bearer, Miss Blank, has been in our employ five years as statistician, in which capacity she has given complete satisfaction. (Signature.) Combined Letter of Introduction and Recommendation. A letter of introduction, when to be presented, should not be sealed. 120 Newark, N. J., Oct. 1, 1916. Mr. F. W. Corey, President, Union Trust Company, Newark, N. J. Dear Mr. Corey: This will introduce to you the bearer. Miss Blank, who desires to apply for the position of Private Secre- tary which, at my request, you so kindly have held open until today, I can speak only in the highest terms of Miss Blank's character and ability. Yours very truly, John R. Rowe. The envelope should bear the name and address of the person to whom it is directed, just as if sent by mail, and in the lower lefthand corner — Introducing Miss Blank It is courteous to acknowledge a letter of introduction. Liabilities. See Assets and Liabilities. Lien. An indebtedness, right, title or claim. A mortgage is a Lien. Mechanics Lien — The claim of mechanics or laborers for construction work that has been finished but not paid for. Life A life insurance policy does not take effect Insurance. until the first premium is paid. Failure to pay premiums voids the policy. In case the person insured commits suicide, or dies by the hand of the law or of crime, the insurance company is 121 not liable, but if the insured should kill himself while in- sane the policy would still be valid. The rates for life insurance vary with the age of the in- dividual. These rates are calculated by the official statisti- cian of the insurance company, who is called the actuary. The rate, or commission, paid for the insurance is called the premium. The insurance company makes a physical examination before accepting the application for life insurance and applicants should answer all questions to the very best of their knowledge. However, a slight, unintentional dis- crepancy does not invalidate a policy. Limitation, See Debts. Statutes of. Limited — See Partnership. Ltd. Lis Pendens. Notice of a pending suit. Listed Securities permitted to be dealt in on a Securities. stock exchange. See Stock Exchange. From report of the Hughes Commission on the N. Y. Stock Exchange, dated July 7, 1909 : "Before securities can be bought and sold on the Exchange, they must be examined. The committee on Stock List is one of the most important parts of the organization, since public confidence depends upon the honesty, impartiality, and thoroughness of its work. Wliile the Exchange does not guarantee the character of any securities, or affirm that 122 the statements filed by the promoters are true, it certifies that due diligence and caution have been used by experi- enced men in examining them. Admission to the list, therefore, establishes a presumption in favor of the sound- ness of the security so admitted. ' ' Lloyds. A set of English underwriters or subscribers to marine insurance. When insurance is desired on a vessel or cargo against loss or damage at sea, the EisK is offered to the underwriters, who accept it at a specified premium, or decline it. The risk is usually divided among the underwriters. Lloyds also distributes authentic infonnation to shippers all over the world. Log. A ship's diary. 1915. July IGth Left Tort 12 :25 with Barge for southerly eud of channel, returning to dock 2 :34 p. m. 17th 7 :30 a. m. went to Jackson's wharf, took five tons water, returning to dock 1 p. m. 18th Left for Key West with Barge 7 a. m. Extract from Log of a Tug Boat. Long and (Finance) Long — A speculator who has Short. bought stocks — a "Bull"; Short — A spec- ulator who has sold — a "Bear". Manifest. A schedule or list of the cargo or passengers on a ship. 123 ^ S c .2 S "2 j= -5 U ^ C T= J3 t/3 = B- rt o u u W h < •<5 ^ O u u 124 DISTRICT AND PORT OF NEW YORK: I, , do solemnly, sincerely and truly Bwear, that tbe within manifest contains a full, Just and true account of all the Goods, Wares and Merchandise shipped by , on board the within named vessel (or vehicle), and that the quantities and values of each article are truly stated, according to their actual cost or the values which they truly bear in this Port at this time. And I further swear that the said merchandise is truly intended to be exported to So Help me God. Sworn to, this 19 before me. Collector. INSTRUCTIONS. Column No. 1 shall embrace all domestic merchandise, whether exported "in bond" under the internal-revenue act, or otherwise ; and also all manufactures from foreign products, such as sugar refined from foreign sugar, coffiwe and spices having been ground or adulterated, etc., whether exported with benefit of drawback or not. Column No. 2 shall embrace all foreign merchandise "free of duty." Column No. 3 shall embrace all foreign merchandise exported from "bonded warehouse," duties remaining unpaid, or which, having been paid, are returnable as drawback. Column No. 4 shall embrace all foreign merchandise on which the duties have been paid, and which has left the custody of the ofl5cers of the customs, provided the condition of the merchandise has not been changed. If manufac- tured, adulterated, or changed in any manner, it becomes domestic merchandise, and must be classified as such. Column No. 5 shall embrace all foreign merchandise "In transit" through the United States. Specify all merchandise in specific and not general terms. Do not use "fruit" for apples, oranges, prunes, etc., when green, ripe, or dried, but if pre- Kervwl tbe general term "preserved fruit" may be used, but it must be stated whether "in cans" or "not in cans ;" nor "groceries" for tea, coffee, spices sugar, molasses, etc. ; nor "provisions" for hams, bacon, lard, etc ; nor "vegetables" for beans, onions, potatoes, etc., when fresh or dried, but when canned the general term "canned vegetables" may be used ; nor "canned goods" for canned vege- tables, canned beef, canned salmon, etc. ; nor "meat" for beef, mutton, pork, etc. ; nor "hardware" unless it covers locks, hing'es, fastenings, or other builders' hardware, but specify separately the articles, such as tools, saws, kitchen uten- sils, cutlery, etc.; nor "machinery" or "machines," but state the kind, whether electrical, printing presses, pumps, typewriters, etc., nor "animals" for horses, mules, cattle, hogs, etc. ; nor any other general term but specify the merchan- dise In detail according to each particular kind. In the case of cheese be particular to state whether filled or unfilled; but- ter, whether pure, adulterated, or renovated ; and oleomargarine, whether colored or uncolored. If adulterated or renovated butter (called also "process" butter), shippers must present at the custom-house with this manifest a certificate of purity Issued by the United States inspector of dairy exports. Specify "quantities" in all cases whenever possible. State the kind of pack- age, whether box, chest, case, bale, cask, etc. The face of the manifest will conform to that prescribed in article 129 of the same regulations, for the masters of vessels, except that the title of the (■•dmnii heiidfd, "rnckagcs and contents or articles in bulk" will be changed to read, "Packages and contents with articles fully described." Article 130, regulations of 1899, is hereby amended. 125 Maintenance A railroad term used in reporting the cost of of repairs to or up-keep of locomotives, pas- Equipment, senger cars, freight cars, shop machinery, and tools, power plant, etc., etc. Maintenance A railroad terai used in reporting the of Ways and amounts expended for the up-keep of the Structures. roadway and buildings, embracing such items as Superintendence; ballast; ties; rails ; track material ; removal of snow, sand and ice ; tun- nels ; bridges and trestles ; culverts ; over and undergrade crossings ; grade crossings, fences, cattle guards and signs ; snow and sand fences and snowsheds; signal and inter- locking plants; telegraph and telephone lines; electric power transmission ; buildings, fixtures and grounds ; docks and wharves ; roadway tools and supplies ; injuries to per- sons ; stationery and printing, and other expenses. Mandamus. The command of a court. Margin. An allowance or additional amount set aside to meet unforeseen conditions. The difference between the price at which an article is purchased and the price at which it is sold after providing for expenses and profit. Money or securities deposited with the lender in excess of the loan. Dealing on Margin is the speculating on the rise or fall in the prices of securities. If, for example, one share of stock is being dealt in, the broker would require 10% of the par value of the stock to be deposited with him (more 126 than 10% is required for stocks that have a doubtful mar- ket or that fluctuate to any great extent) . If the par value is $100., say, the broker requires $10. on deposit, from which is deducted his commissions and interest. Assuming these to amount to $3., there remain $7. margin to work on. When the fluctuation in the price of the stock ab- sorbs this $7., more margin is demanded or the account closed out. See Bulls and Bears, Long and Short. Marine Insurance on steamers, boats, and their Insurance. cargoes. Maritime Located in its own building on Broad Street, Exchange. N. Y. City. Membership consists of those interested in the shipping trade. Mark. See Coins, Foreign Value of. Maturity. Due date of notes, bills, bonds, etc. Merger. The absorption of one company by another. A combination of one or more companies. Mileage. A passenger rate per mile. Money Postal money orders are issued for any Orders. desired amount from 1 cent to $100. When a larger sum than $100. is to be sent, addi- tional orders can be obtained. Fees for money orders pay- able in the United States (which includes Hawaii and Porto Rico) and its possessions, comprising the Canal Zone, Guam, the Philippines, and Tutuila, Samoa; also for 127 orders payable in Bermuda, British Guiana, British Hon- duras, Canada, Cuba, Mexico, Newfoundland, at the United States Postal Agency at Shanghai (China), in the Bahama Islands and in certain other islands in the West Indies are as follows : For orders from $ 0.01 to $ 2.50 3 cents from 2.50 to 5.00 5 cents from 5.01 to 10.00 8 cents from 10.01 to 20.00 10 cents from 20.01 to 30.00 12 cents from 30.01 to 40.00 15 cents from 40.01 to 50.00 18 cents from 50.01 to 60.00 20 cents from 60.01 to 75.00 25 cents from 75.01 to 100.00 30 cents A money order drawn in favor of a person residing on a rural route may be paid through the carrier if entrusted to him for collection, with a written request addressed to the postmaster that payment be so made. The person presenting a money order for payment, or making inquiry relative thereto, will, if unknown, be re- quired to prove his identity before payment will be made, or information concerning the order be given. More than one indorsement on a money order is pro- hibited, but additional signatures may be affixed for the purpose of identifying the payee or indorsee, or of guar- anteeing his signature. A domestic order which has not been paid within one year from the last day of the month of its issue is invalid, but the owner may secure payment of the amount by mak- ing application to the Postal Department through the postmaster at any money order office. When a domestic money order has been lost, the owner may, u^oon application to the postmaster at any money 128 order office, obtain a duplicate to be issued in its stead within one year from the last day of the month of issue. Express money orders upon proper identification will be cashed by any agent of the express company. The rates are the same as for Postal money orders. wwen Coo«tz..s.o«to < li'}J;l4- ;Vi;.lii: l . il ',S 3i^ ^^ r tiOftriV AT POiMT or isaotf VOID irnAROlNlni' fXYIOfflMBKROF. 5^^( AGREES TO TRANSMIT AND ssnsn cIStT TheSuhof- \j> /^ mDOLLAJtS r GOOD foa t^ttnifukt hiOmut - ^ X AOENT L AMOUMT. IM NO CASC TO CXCCtO f -P ^y6£*Lcar%, Reduced Facsimile of Express Money Order. Money Transfereed by Telegraph — The charges for sending money by telegraph between points in the United States are as follows: $25 or less 25c. Over $25 and not exceeding $50 35c. Over $50 and not exceeding $75 60c. Over $75 and not exceeding $100 85e. For each $100 or fraction thereof up to $3,000 25c. For each $100 or fraction thereof over $3,000 20c. In addition to the premium, charge for telegraph service the tolls, at regular day rates, on one (15) word message between transfer points. Examples : The premium for a transfer of $125 will be 85c. for $100 and 25c. for the additional $25, total $1,10. For $3,000 the premium will be 85c. for $100 and 25c. for each additional $100, or a total of $8.10. For $3,500 the premium will be $8.10 for $3,000 and 20c. for each additional $100, or a total of $9.10. Any fractional part of a dollar will be counted as a dollar. Money may be. sent by Telegraph and Cable to all parts of the world. 129 Mortgage. A document under seal, whereunder the mortgagor (borrower) transfers to the mort- gagee (lender) certain described property to be held as security until payment of the debt. A wife should also sign. FoEM OF Mortgage, Int., Tax, Assess, and Warranty — Greater New York. Individual to Individual or Corporation. XTbts ITnDenture, made the day of , m the year nineteen hundred and ^Between part of the first part and part of the second part, "Mbeicne, the said justly indebted to the said part . . . .of the second part in the sum of lauful money of the United States, secured to he paid hy certain bond or obligation bearing even date herewith, conditioned for the pay- ment of the said sum of on the day of nineteen hundred and. . . . and the interest thereon, to be cwnputed from the day of the date of this Indenture at the rate of per centum per annum and to be paid ft betng tberebg eipresslg agreeO, that the whole of the said prin- cipal sum shall become due after default in the payment of interest, taxes or assessments, as hereinafter provided. "Mow tbi0 Indenture MitncSgetb, that the said part of the first part, for the better securing the payment of the said sum of money mentioned in the condition of the said bond or obligation, with interest thereon, and also for and in consideration of one dollar paid by the said part. . . .of the second part, the receipt whereof is hereby acknowledged, do hereby grant and release unto the said part of the second part and to heirs and assigns, forever, mi ^OdCtbCt icitJt the appurtenances and all the estate and riahts of the said part.. ..of the first part in and to said premises. 130 TLo bavc anO to bOlD, the above granted premises unto the said part of the second part, and assigns, forever, proViDcD RlWaSB, that if the said part of the first part heirs, e.rcrutors or administrators, shall pay unto the said part of the second part or assigns, the said sum of mmiey mentioned in the condition of the said bond or obligation and the interest thereon at the time and in the man- ner mentioned in the said condition thai: then these presents and the estate hereby granted, shall cease, determine and be void. HnD the said the said part of the first part covenant with the part of the second part as follows: First — That the part of the first part will pay the indebtedness as hereinbefore provided, and if default be made in the payment of any part thereof of the part of the second part shall have) power to sell the premises herein described, according to law. Second — And it is hereby expressHy agreed that the whole of said principal sum shall become due at the option of the said part of the second part after default in the payment of wny installment of principal or of interest for days, or after default in the payment of any tax or assessment for days after notice and demand. Third— That the part of the first part will execute any further necessary as»ur- ance of the title to said premises and will forever warrant said title. In TimttneSS TKnbereof, the said part of the first part ha hereunto set hand and seal the day and year first above tvritten. In Presence of When the mortgagor defaults in the payment of either principal or interest, the mortgage can be foreclosed in accordance with the conditions of the mortgage, the prop- erty sold and the mortgage satisfied from the proceeds of sale. Chattel Mortgage — A transfer of the title to movable or personal property, such as household furniture. 131 Short Form of Chattel Mortgage. IRnovP all ^en bg tbese ipresents, that i of the town of county of "being indebted to in the smn of doUurs, tcitli in tcrcst from this date, for the security of said sum, I do hereby mortgage, sell and assign to the said all the goods and chattels of every kind and description now in the diveUing-house situated in the toxcn of , and I do hereby authorize and empower the said to take possession of said goods and chattels on default in the payment of the said indebtedness on and after the day of 19. . .. and to sell the same and to apply the proceeds of such sale to the payment of sadd debt and interest, the surjHus (if any) to be paid over to me. Hn TRIlitneSfl Mbeteof , / have hereunto set my hand and seal this day of 19. .. Second Mortgage — Subsidiary to the prior or first mortgage. Blanket Moetgage — A mortgage covering several pieces of property. Sometimes called a General Mortgage. As soon as possible after the execution of a mortgage it should be recorded in the office of the County Clerk or Register's office. See Assignment. Municipals. Bonds issued by a village, township, city, county, state or territory. Naturaliza- To Become a Citizen, an alien shall, at tion. least two years prior to his admission to citizenship and after he has reached the age of 18 years, Declare His Intention, under oath, to be- come a citizen of the United States. 132 Declaration of Intention. (Invalid for all purposes seven (7) years attee the date HEREOF.) STATE OF... COUNTY OF. In the Court of / aged years, occupation , declare on oath ., ^, _^. „^..„„„„t do that my personal affirm description is: Color Complexion height feet inches, weight pounds, color of hair color of eyes other visible distinctive marks ; / teas horn in on the day of 1 / now reside at I emigrated to the United States of America from on the vessel ; my last foreign residence was It is my bona fide intention to renounce forever all allegiance and fidelity to any foreign prince, potentate, state or sovereignty, and particularly to of which I am now a citizen (subject) ; I arrived at State the port of in the Territory of District on or about the day of 1. . , ; I am not an anarchist; I am not a polygamist nor a believer in the practice of polygamy ; and it is my intention in good faith to become a citizen of the United States of America and to permanently reside therein; So Help Me God. (Seal) Subscribed and ^^^^^ ^^ jg^^^g ^g ^^^.^ affirmed day of anno Domini 1. Clerk of the Court. 133 No alien can be naturalized or admitted as a citizen of the U. S. who cannot speak the English language, but this does not prevent him from taking the first papers. He shall reside in the United States at least five years prior to the date of his application for citizenship, and within the state or territory one year, and two witnesses shall make affidavit to these facts and that the applicant is of good moral character ; and he must be 21 years of age. White persons and those of the African race only ad- mitted to citizenship. Naturalization of alien enemies prohibited. Must be a believer in organized government, not a poly- gamist, and must state he will support the Constitution of the United States. Must forever renounce all allegiance and fidelity to any foreign prince, potentate, state or sovereignty. Shall renounce any title or order of nobility. Any woman married to a citizen of the U. S. and who might herself be lawfully naturalized shall be deemed a citizen. Any American woman who marries a foreigner shall take the nationality of her husband. Any foreign woman who marries an American shall be assumed to retain her American citizenship even after the termination of the marital relations if she continue to reside in the United States. Article XIV, adopted as an amendment to the Constitu- tion of the U. S. in 1868, provides: ''All persons born or naturalized in the United States, and subject to the juris- Ay 134. diction thereof, are citizens of the United States and of the state wherein they reside. No state shall make or en- force any law which shall abridge the privileges or im- munities of citizens of the United States; nor shall any state deprive any person of life, liberty or property with- out due process of law, nor deny to any person within its jurisdiction the equal protection of the laws." Negotiable Those instruments that may be passed from Instruments, hand to hand and used in payment of debts. The ** Negotiable Instrument Law," in ef- fect in most of the states, covers bills of exchange, notes, checks, drafts, bills of lading, etc. . Nil. Nothing. Notary An officer appointed by the state with au- Public. thority to attest papers, protest commercial paper, administer oaths, take acknowledg- ments, etc. In New York state, any person is eligible (ex- cept a public officer) who is a citizen of the United States and a resident of the state with a legal residence in the county for which he or she desires to be appointed, and is 21 years of age or over. Term two years. License Fees : In New York, Kings or Bronx County $10.00 In a city of more than 50,000 and less than 000,000. . . 5.00 Elsewhere in New York State 2.50 Notes. To be negotiable, a Note must be in writing and signed by the maker. It must contain an unconditional promise or order to pay a certain sum in 135 money. Must be payable on demand or at a fixed future time. Must be payable to order or to bearer. N E W Yo R K. 1 9 „ MONTHS AFTER DATE. FOR VALUE RECEIVED. I PROMISE TO PAY — - OR ORDER. - - - Dollars with interest. FoBM OF Negotiable Note. By endorsing a note, one transfers an instrument and warrants to every subsequent holder that the instrument is genuine, that he has title to it, and that if not paid by the party primarily liable at maturity, he will pay it upon receiving due notice of non-payment. To hold an endorser liable, the holder, upon its non-payment at maturity, must give prompt notice of such non-payment to the endorser and that the holder looks to the endorser for payment. Such notice should be sent within twenty-four hours. When an endorser is thus compelled to pay he may hold prior parties through whom he received the instrument liable to him by sending them prompt notice of non-pay- ment upon receiving such notice from the holder. One who transfers a negotiable instrument by delivery, without en- dorsing it, simply warrants that the instrument is genuine, that he has title to it, and knows of no defense to it, but does not agree to pay it if unpaid at maturity. 136 The maker of a note is liable to pay it, if unpaid at ma- turity, without any notice from the holder or indorser. Notice to one of several partners is sufficient notice to all. A bona fide holder of a negotiable instrument, that is, a party who takes an instrument regular on its face before its maturity pays value for it and has no knowledge of any defence to it, is entitled to hold the party primarily liable responsible for its payment, despite any defence he may have against the party to whom he gave it, except such as rendere^d the instrument void at its inception. Thus, if the maker of a note received no value for it, or was in- duced to issue through fraud or imposition, they do not defeat the right of a bona fide holder to compel its pay- ment from him. A promissory note which makes no mention of interest carries none, but if the note is not paid at maturity, in- terest is computed at the legal rate from the expiration of the three days grace until the debt is paid.— (tfo/?(Z .17- manac.) Without Recourse written after the endorsement on a Note relieves the endorser from any liability if the maker does not pay the note. Form of Stock Note. $ Ketv York, 19 (tftvr (laic, for value received promise to pay to the order of Dollars xcith interest at per cent, per annum, payable at having deposited icith as collateral security for payment of this or any other liability or liabilities of to said 137 due or to become due, or that may be hereafter contracted, the following property, viz.: The market value of which is now $ with the right on the part of said from, time to time to demand such addi- tional collateral security as may deem sufficient should the marTcet value thereof decline, and upon failure to comply with any such demand, this obligation shall forthwith become due, with full power and authority to or assigns in case of sv/ih default or of the non-payment of any of the liabilities above mentioned at m'aturity, to sell, assign and deliver the whole, or any part of such securities or any substitutes therefor or additions thereto at any broker's board or at public or private sale, at their option, at any time or times, thereafter without advertisement or notice to and with the right on part to become purchasers thereof, at such sale or sales, freed and discharged of any equity of redemption. And after deducting all legal or other costs and expenses for collection, sale and delivery, to apply the residue of the proceeds of such sale or sales so made, to pay any, either or all of said liabilities, as said shall deem propei; returning the overplus to the undersigned; and will still remain liable for any amonmt so unpaid. Obligation. An indebtedness. Officers. For duties of officers of a company, see By- Laws. Option. A written or verbal agreement, with or without consideration, between parties, giv- ing one the right to accept or decline a proposition within a time limit; e. g., the prospective purchaser of a piece of land asks an Option on it for thirty days, within which time the prospective seller cannot dispose of it to anyone else. Preferential right. A reservation. 138 19! For and in consideration of the sum of - to me in hand paid, receipt of which is hereby acknovledged, I- -hereby; grant to an option of 90 da^s from date to buy FoEM OF Option. Order. A written instruction; mandate of a judge or court. New York, -19 Mr. T. J. Spencer, Please pay Martin Brown or or der, One Hundr ed Dollars in mere handise and charge the eame to the account of Walter Smith. Form of Obdeb fob Goods. Outlawed. See Notes, Debts. Overdraft. See Checks. Par. The nominal value of a stock. Face value. Stocks are usually issued at a par value of $100., although it may be $5.00, $10.00, or $50.00. 139 Parcel Post Embraces that known as Domestic Parcel or Fourth Post Mail and includes merchandise, farm Class Matter, and factory products, seeds, cuttings, bulbs, roots, scions and plants, books (including catalogs) miscellaneous printed matter weighing more than four pounds and all other mailable matter not em- braced in the first, second and third classes. See Postage. The Domestic Parcel Post offers a convenient, quick, and efficient means of transporting mailable parcels to any post office in the United States and its possessions. The service reaches more places than any other transporta- tion agency. It brings producers and consumers into closer contact, thus opening the way to reducing the high cost of living. Special treatment and advantages are ac- corded shipments of farm products weighing between 20 and 50 pounds. Parcels may be insured against loss and may be sent C.O.D. U. S. Paecel Post Rates. Parcels weighing 4 ounces or less, excejDt books, seeds, plants, etc., one cent for each ounce or fraction thereof, any distance. Eight ounces or less containing books, seeds, cuttings, bulbs, roots, scions, and plants, one cent for each two ounces or fraction thereof, regardless of distance. More than eight ounces, containing books, seeds, plants, etc., parcels of miscellaneous printed matter weighing more than 4 pounds, and all other parcels of fourth-class matter weighing more than four ounces are chargeable, according to distance or zone, at the pound rates shown in 140 the following table, a fraction of a pound being considered a full pound. Pound Rates, Weight ZONES Jn Pounds Local 1st 2nd 3rd 4th 5th 6th 7th 8th Up to 50 to 150 to 300 to 600 to 1000 to 1400 to Over 50 150 300 600 1000 1400 1800 1800 miles miles miles miles miles miles miles miles 1 80.05 $0.05 $0.05 $0.06 $0.07 $0.08 $0.09 $0.11 $0.12 2 .06 .06 .06 .08 .11 .14 .17 .21 .24 3 .06 .07 .07 .10 .15 .20 .25 .31 .36 4 .07 .08 .08 .12 .19 .26 .33 .41 .48 5 .07 .09 .09 .14 .23 .32 .41 .51 .60 6 .08 .10 .10 .16 .27 .38 .49 .61 .72 7 .08 .11 .11 .18 .31 .44 .57 .71 .84 8 .09 .12 .12 .20 .35 .50 .65 .81 .96 9 .09 .13 .13 .22 .39 .56 .73 .91 1.08 10 .10 .14 .14 .24 .43 .62 .81 1.01 1.20 11 .10 .15 .15 .26 .47 .68 .89 1.11 1.32 12 .11 .16 .16 .28 .51 .74 .97 1.21 1.44 13 .11 .17 .17 .30 .55 .80 1.05 1.31 1.56 14 .12 .18 .18 .32 .59 .86 1.13 1.41 1.68 15 .12 .19 .19 .34 .63 .92 1.21 1.51 1.80 16 .13 .20 .20 .36 .67 .98 1.29 1.61 1.92 17 .13 .21 .21 .38 .71 1.04 1.37 1.71 2.04 18 .14 .22 .22 .40 .75 1.10 1.45 1.81 2.16 19 .14 .23 .23 .42 .79 1.16 1.53 1.91 2.28 20 .15 .24 .24 .44 .83 1.22 1.61 2.01 2.40 21 .15 .25 .25 22 .16 .26 .26 23 .16 .27 .27 24 .17 .28 .28 2u .17 .29 .29 26 .18 .30 .30 27 .18 .31 .31 28 .19 .32 .32 29 .19 .33 .33 ZONES— PARCEL POST GUIDE AND MAPS. 30 .20 .34 .34 For parcel post purposes the United States is divided into units of area tnirty minutes equare. Such units 31 .20 .35 .35 32 .21 .36 .36 form the basis of the eight postal zones. To ascertain in 33 .21 .37 .37 which zone a post office is located from the office of mail- 34 .22 .38 .38 ing, a parcel post guide, costing 65 cents, and map, 35 .22 .39 .39 costing 20 cents, are jointly used. The guide applies to 36 .23 .40 .40 all offices, but a separate map is required for each unit. A zone key is furnished with the guide for use in the 37 .23 .41 .41 38 .24 .42 .42 units of area in which some of the largest post offices 39 .24 .43 .43 are located, and makes the map for tho.se units unneces- 40 .25 .44 .44 sary. The guide and maps may be purchased by sending 41 .25 .45 .45 a money ordiT to the Third Assistant Postmaster Gen- 42 .26 .46 .46 eral, Washington, D. C. Stamps are not accepted. 43 .26 .47 .47 44 .27 .48 .48 45 .27 .49 .49 46 .28 .50 .50 47 .28 .51 .51 48 .29 .52 .52 49 .29 .53 .53 50 ..30 ..54 .54 The limit of weight of fourth-class matter is 50 pounds for parcels mailed for delivery within the first and second 141 zones, and 20 pounds for all other zones. (Subject to change). The size of a parcel may not exceed 72 inches in length and girth combined. In measuring a parcel, the greatest distance in a straight line between the ends (but not around the parcel) is taken as its length, while the distance around the parcel at its thickest part is taken as its girth. For example, a parcel 35 inches long, 10 inches wide, and 5 inches high measures 65 inches in length and girth com- bined. A parcel of fourth-class matter will not be accepted for mailing unless it bears the name and address of the SENDER, which should be preceded by the word **From." Ordinary or parcel post stamps are valid. Parcels subject to Zone rates must be mailed at the General Post Office or a branch. Parcels must be prepared for mailing in such manner that the contents can be easily examined. Parcel-post matter can not be registered, but may be insured against loss upon payment of small fee. Parcel-post packages may be sent "Special Delivery." Envelopes of weak or unsubstantial paper should not be used. Harmful articles not absolutely excluded from the mails, but which, from their form or nature, might, unless prop- erly secured, destroy, deface or othei-wise damage the con- tents of the mail bag, or harm the person of anyone en- gaged in the postal service, may be transmitted in the mails only when packed in accordance with postal regulations. 142 Partnership. An alliance between two or more persons who agree to invest their time, labor and means, sharing the profit or loss that may be the outcome of the enterprise. ** Limited" partnership or company is one wherein the liability of the members or shareholders for the debts of the company is limited to an amount equalling the shares they hold or capital they have put in. A company whose liabilities are limited to the amount of its capital stock. Form of Articles of Co-partnership. HrtlCle of Bgrcement, made the day of one thousand nine hundred and JBetwecn party of the first part, and party of the second part, as follows, The said parties above named have agreed to become co-partners in business, and by these presents do agree to be co-partners together under and by the name or firm, of in the buying, selling and vending of all sorts of goods, wares and mer- chandise to the said business belonging, and to occupy the their co-partnership to commence on the day of 19. . ., and to continue and to that end and purpose the said to be used and employed in common between them for the support and management of the said business, to their mutual benefit and advantage. Hn^it is agreed by and between the parties to these presents that at all times during the continuance of their co-partnership, they and each of them will give their attendance, and do their and each of their best endeavors, and to the utmost of their slcill and power exert themselves for their joint interest, profit, benefit and advantage, and truly employ, buy, sell, and merchandise with their joint stock, and the increase there- of, in the business aforesaid. Hn^^lSO that they shall and will at all times during the said co- partnership, hear, pay, and discharge equally between them, all rents, 143 and other expenses that may he required for the support and manage- ment of the said business; and that all gains, profit and increase that shall come, grow or arise from or by means of their said business, shall be divided between them, and all loss that shall happen to their joint business by ill commodities, bad debts or otherwise, shall be borne and paid beticeen them. ?lnO it is agreed by and beticeen the said parties, that there shall be had and kept at all times during the continuance of their co-partnership, perfect, just, and true books of account, wherein each of the said co- partners shall enter and set down as tcell all money by them or either of them received, paid, laid out and expended in and about the said busi- ness, as also all goods, wares, commodities and merchandise, by them or either of them bought or sold, bty reason or on account of the said business, and all other matters and things whatsoever, to the said busi- ness and the management thereof in anyicise belonging; which said book shall be used in common beticeen the said co-partners, so that either of them may have access thereto, without any interruption or hindrance of the other. 2HnJ) also, the said co-partners, once in or oftener if necessary, shall make, yield and render, each to the otlier, a true, just, and perfect inventory and account of all profits and in- crease by them, or either of them, made, and all losses by them, or either of them, sustained; and also all payments, receipts, disbursements and all other things by them made, received, disbursed, acted, done, or suffered in this said co-partnership and business; and the same account so made shall and will clear, adjust, pa:y and deliver, each to the other, at the time their just share of the profits so made as aforesaid. HnD the said parties hereby mutually covenant and agree, to and with each other, that during the continuance of the said co-partnership, neither of them shall nor tcill endorse any note, or otherwise become surety for any person or persons whomsoever, without consent of the other of the said co-partners. And at the end or other sooner termina- tion of their co-partnership the said co-partners, each to the other, shall and will make a true, just and final account of all things relating to their said business, and in all things truly adjust the same; and all and every the stock and stocks, as well as the gains and increase thereof, which shall appear to be remaining, either in money, goods, wares, fix- tures, debts or otherwise, shall be divided between them. A partnership may be dissolved in accordance with the Articles of Co-partnership, by the death or insanity of one of the partners, or decree of court. Party Wall. One wall separating adjoining land owned by different parties used by both estates. Pass Book. A book furnished by a bank to its depositors in which is shown entries made to the credit of their accounts. It is balanced at intervals to show the debits, or amounts that have been paid out, and the can- celled checks which show these debits are returned (except by savings banks) to the depositor at the time his book is balanced. Passport. Permits furnished to citizens of the United States to travel unmolested in foreign coun- tries. Can only be issued by the Secretary of State of the United States at Washington and Ministers or other diplomats representing the United States abroad. Patent. Letters Patent are a grant, issued by the Commissioner of Patents of The United States of America at Washington, D. C, of the exclusive right of an inventor (his heirs or assigns) to make, use and vend his invention throughout the United States and the Territories thereof for a period of seventeen years. Per Diem. Per day. By the day. Per Se. By itself, or himself. 145 Personal Lares and Penates. Chattels. Property Property. not real estate. Petty Cash A book used to keep account of small dis- Book. bursements, such as towel supply, stamps, soap, etc., etc. Physical (Railroad) Condition of the railroad prop- Condition, erty, structures and buildings, roadbed, equipments, etc. Plant The buildings, machinery, appliances, etc., used in the conduct of a manufacturing or other business. Point. One per cent. Postage. Classification and Rates op Postage. Domestic Mail Matter includes mail addressed for local delivery, or for transmission from one place to another within the United States, or to or from or between the possessions of the United States, and to that for transmis- sion to or from the United States or its possessions and officers or members of crews of United States naval ves- sels, and to or from the United States postal agency at Shanghai, China, and to officers and men of the United States Navy in the United States Naval Hospital at Yoko- hama, Japan, and is divided into four classes : Fiest, Sec- ond, Third and Fourth. See Parcel Post. 146 Domestic rates and conditions, with certain exceptions, apply to mail addressed to Canada, Cuba, Mexico, and the Republic of Panama. The domestic rates apply also to let- ters, but not to other articles, addressed to Great Britain, Ireland, Newfoundland, Bahamas, Barbadoes, British Honduras, Dutch West Indies, Leeward Islands, and to letters for Germany dispatched only by steamers which sail direct to German ports. Prepayment of Postage on domestic matter at time of mailing, by stamps affixed, is required. By special permis- sion, however, postage on matter of the third and fourth classes mailed in quantities of not less than 2,000 identical pieces may be paid in money. Concealed Mattee. Matter of a higher class inclosed with matter of a lower class subjects the whole to the higher rate. Persons knowingly concealing or inclosing matter of a higher class in that of a lower class, for the purpose of evading payment of the proper postage, are liable to a fine of not more than $100. First-Class Matter. First-Class Matter Includes written matter, namely: Letters, postal cards, post cards (private mailing cards), and all matter wholly or partly in writing, whether sealed or unsealed (except manuscript copy accompanying proof- sheets or corrected proof-sheets of the same and the writ- ing authorized by law on matter of other classes). Also matter sealed or otherwise closed against inspection. Rates of Postage. Letters and other first-class matter 147 TWO CENTS for each ounce or fraction thereof. Post cards and postal cards one cent each. *'Drop Letters/^ addressed for delivery at the office where mailed, one cent for each ounce or fraction thereof when deposited at post offices where letter carrier service is not established. Letters addressed to patrons served by rural or star route carriers, or deposited in boxes along such routes, are subject to postage at the rate of two cents an ounce or fraction thereof. There is no drop rate on mail other than letters. The Limit of Weight of first-class matter is four pounds. Second-Class Matter. Second-Class Matter Includes newspapers and period- icals bearing notice of entry as second-class matter. Xo limit of weight is prescribed. Rate of Postage. Newspapers and periodical publica- tions ot the second class, when sent unsealed by others than the publisher or a news agent, one cent for each" four ounces^ or fraction thereof, on each separately addressed copy or package of unaddressed copies. To be entitled to this rate the copies must be complete. Incomplete copies are third-class matter. Additions to Second-Class Matter. On the wrapper, or the matter itself, there may be written or printed: (1) the name and address of the sender, preceded by the word "from"; (2) the name and address of the person to whom sent; (3) the words "sample copy", or "marked copy", or both, as the case may be. 148 On the matter itself the sender may place all that is per- mitted on the wrapper ; correct typographical errors in the text ; designate by marks, not by words, a word or passage in the text to which it is desired to call attention. Other writing will subject the package to the first-class rate. Third-Class Matter. Third-Class Matter Embraces circulars, newspapers and periodicals not admitted to the second-class, nor em- braced in the term "book", miscellaneous printed matter on paper not having the nature of an actual personal cor- respondence, proof-sheets, corrected proof-sheets, and manuscript copy accompanying the same, and matter in point print or raised characters used by the blind. (Books are included in fourth-class or parcel post mail.) Typewriting and carbon and letter-press copies thereof are the equivalent of hand-writing and are classed as such in all cases. Matter produced by the photographic process ( including blue prints ) , is printed matter. Matter printed on material other than paper is fourth-class. Circulars. A circular is a printed letter sent in identical terms to several persons. It may bear a written, typewrit- ten, or hand-stamped date, name and address of person addressed and of the sender, and correction of mere typo- graphical errors. "When a name (except that of the ad- dressee or sender), date (other than that of the circular), or anything else is handwritten or typewritten in the body of a circular for any other reason than to correct a genuine typographical error, the circular is subject to postage at the first-class (letter) rate, whether sealed or unsealed. 149 Reproductions or imitations of handwriting and type- writing obtained by means of the printing press, neostyle, multigraph, or similar mechanical process will be treated as third-class matter, provided they are mailed at the j^ost office or other depository designated by the postmaster in a minimum number of 20 identical, unsealed coj^ies. If mailed elsewhere or in less quantity, they will be subject to the first-class rate. Matter for the Blind. Letters and reading matter for the blind are transmissible in the mails under certain con- ditions at special rates, which may be ascertained from the postmaster. The Rate of Postage on unsealed third-class matter is ONE cent for each TWO OUNCES OR FRACTION THEREOF, OU each individually addressed piece or package. The Limit of Weight of third-class matter is four pounds. Parcels of printed matter weighing more than four pounds which do not exceed the limit of weight and size for fourth-class matter come within that class and are mailable at the parcel post rates. Additions to Third-Class Matter. On the wrapper, envelope, or the tag or label attached thereto, or upon the matter itself, in addition to the name and address of the addressee, there may be written or printed the name, occu- pation, and residence, or business address, of the sender preceded by the word • * from ' '. There may also be placed on the wrapper, envelope, tag, or label, either written or otherwise, the inscription "Do not open until Christmas", or words to that effect, and any printed matter mailable as 150 third-class, but there must be left on the address side a space sufficient for a legible address, postmark and the necessary j^ostage stamps. The words ''Please send out", or "Post up", or other similar directions or requests, not a part of the address, nor necessarily to effect delivery, may not be placed upon the wrapper of third-class matter or upon the matter itself without subjecting it to postage at the letter rate. On the matter itself the sender may place all that is per- mitted on the wrapper, and may make marks other than by written or printed words to call attention to any word or passage in the text, and may correct any typographical errors. There may also be written or printed upon any photograph, or other matter of the third-class, a simple manuscript dedication or inscription not in the nature of personal correspondence. Such words as "Dear Sir", "My dear friend", "Yours truly", "Sincerely yours", "Merry Christmas", "Happy New Year", and "With best wishes", written upon third-class matter, are per- missible inscriptions. A serial number written or im- pressed upon third-class matter does not affect its classi- fication. Written designation of contents, such as "printed mat- ter", "i^hoto", is permissible upon the wrapper of third- class matter. Inclosures. A single card bearing the written name and address of the sender, or an envelope bearing a written or printed name and address of the sender, may be inclosed with a circular or other third-class matter without affect- ing its classification. 151 Hand-stamped imprints on third-class matter will not affect its classification except when the added matter is in itself personal or converts the original matter into a per- sonal communication ; in the latter case, however, the mail- ing at one time at the post office window or other deposit- ory designated by the postmaster of not less than 20 iden- tical, unsealed copies will be sufficient evidence of imper- sonal character to entitle such matter to the third-class rate. Corrections in proof-sheets include the alteration of the text and insertion of new matter, as well as the correction of tyiJograj)hical and other errors; include also marginal instructions to the printer necessary to the correction of the matter or its proper appearance in print. Part of an article may be entirely rewritten if that be necessary for correction. Corrections should be upon the margin of or attached to the jDroof-sheets. Manuscript of one article cannot be inclosed with proof or corrected proof-sheets of another except at the first-class rate. FouKTH- Class Matter. See Parcel Post. Because of carelessness in addressing and preparing matter for mailing, or failure of sender to j^lace his or her name and address on it, millions of letters and other pieces of mail which cannot be delivered or returned to sender, are each year sent to the Division of Dead Letters. The practice of some business concerns of omitting street num- bers, etc., from their stationery and advertisements results in increasing the volume of insufficiently addressed mail. 152 After — days return to John C. Smith, 146 State St.. Wilkesville, N. Y. MR. FRANK B. JONES, 2416 Front Street, OSWEGO, OHIO. After — days return to John C. Smith, Rural Route No. 1, Wilkesville, N. Y. Stamp. MR. FRANK B. JONES, Rural Route No. 3, OSWEGO, OHIO, Model Forms of Addbesses. Write plainly the name of the person addressed, street and number, or number of rural route, post office and state in full. When the name of the state is abbreviated, fre- quently Va. and Pa., Md. and Ind., Colo, and Cal., Miss, and Minn., and others are confused and mail missent, as post offices of the same name are located in several states. See Abbreviations. Do not abbreviate or use lead pencil. Unmailable domestic matter includes : address defective, postage not prepaid, overweight and oversize, game killed 153 or offered in violation of law, meat and meat-food prod- ucts, nursery stock without required certificate of inspec- tion or exemption; poisons, liquors, live animals, fowls, etc.; tinsel and glass (unless properly wrapped or en- closed); obscene and indecent matter; defamatory, dun- ning, etc. ; lottery and fraud. Postage stamps are sold in denominations of 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 12, 15, 20, 30 and 50-cent; 1, 2 and 5-dollar; and 10-cent special delivery. When stamps are affixed to mail so that one overlies an- other concealing part of its surface, the stamp thus covered is not taken into account in prepayment. General Delivery. The general delivery is intended for the use of only those patrons who are not permanently located or who cannot, for good and sufficient reasons, re- ceive mail by carrier or through a post office box. The general delivery should not be used where it is possible to receive mail otherwise. Persons intending to remain for thirty days or more in a city having carrier service should file their names and street address at the post office so that their mail may be delivered by carrier. Persons applying for mail at the general delivery win- dow, if unknown, may be required to prove their identity, and residents of cities having carrier service who call at the general delivery may be required to furnish a statement as to name and address and reason for calling at post office for mail instead of receiving it by carrier. Post Office Boxes are provided for the convenience of the public in the delivery of mail. Box rents must be paid 154 quarterly in advance. The use of a box is restricted to one individual, family, firm, or corporation. The renter of a box may have delivered through it mail for his family, guests, transient boarders, employees who are members of his household, and, for a period not to exceed thirty days, mail of a person addressed in his care. A box rented by a firm may be used for the delivery of its mail, and by the consent of each member of the firm, the individual mail of each, of his household, and of the firm's office employees. A box rented by a corporation, association, or society may be used for the delivery of mail addressed to it and its officials. Boxes rented by schools, colleges, or public institutions, if consistent with the rules and usage thereof, may be used for the delivery of mail addressed to officers, students, em- ployees and inmates. Husband or Wife. Neither husband nor wife can con- trol the delivery of mail addressed to the other against the wishes of the one to whom it is addressed. In the absence of instructions to the contrary, the wife's letters will be placed in the husband's box and delivered to him with his letters, unless they be Imown to live separately. Wrong Delivery. A person receiving mail not in- tended for him should return it promptly to the post office for proper disposition. If such mail has been opened by mistake it should be endorsed, ' ' Opened by mistake ' ', with the signature of the person receiving it. Special Delivery Service is the prompt delivery of 155 mail by messenger during prescribed hours to persons who reside within the carrier limits of city delivery offices, to patrons of rural service who reside more than one mile from post offices but within one-half mile of rural routes, and to residents within one mile of any post office. Spe- cial delivery mail is not expedited in transit between post offices. RECAI.L OF Mail. "When the sender of a letter desires to recall it, his application must be submitted to the post- master at the office of mailing. Undelivekable Letters and Sealed Parcels (First- Class Matter), which cannot be delivered to addressees or returned to senders, are sent to the Division of Dead Let- ters for disposal. Such matter includes unclaimed, mis- directed, unaddressed and insufficiently prepaid letters and those directed to initials only or to fictitious persons. Letters are opened and returned to writers, if practicable, except such as contain advertising matter only, the return of which is not requested. If valuable inclosures are found, a record is made, and if not returned at once to the owner, they may be reclaimed within four years from the date of their receipt. Undeliverable Parcels of Third and Fourth-Class Matter of obvious value which cannot be returned to the sender, and articles found loose in the mails, except money and postage stamps, are sent to the post office at the head- quarters of the division of the Railway Mail Service in which the parcels or articles are detained, where they are held for twelve months, subject to inquiry, after which 156 they cannot be reclaimed. Matter addressed to foreign countries mailed in violation of law or treaty stipulation is sent to the Division of Dead Letters. APPROXIMATE TIME OF MAILS FROM NEW YORK This table shows the transit time (approximately by through trains) of letter mails de- Bpatched from the New York Post Office. About two or three hours additional should be allowed for handling the mails and conveying them between post offices and railroad stations. Name of Place Alabama. Birmingham Montgomery... . Arizona Phoenix Prescott Arkansas Hot Springs Little Rock California Fresno Los Angeles Pasadena Sacramento San Diego San Francisco. . . San Jose Colorado Colorado Springs Denver Connecticut Bridgeport Hartford New Haven Stamford Florida Jacksonville Key West Miami Tallahassee Georgia Atlanta Columbus Savannah Idaho Boise City Illinois Chicago Danville Peoria Rockford Springfield Indiana Indianapolis Iowa Des Moines Sioux City Kansas Kansas City Topeka Kentucky Frankfort Louisville Hours 32 32 76 83 37 33 92 92 92 82 102 85 87 57 52 IM 2 134 29 48 43 32 26 32 30 70 24 29 28 28 30 19 35 42 32 34 31 24 Name of Place Louisiana New Orleans. . Shreveport Maine Augusta Portland Maryland Baltimore MAS.SACHU8ETT8 Boston Lowell Springfield. . . . Worcester Michigan Detroit Grand Rapids Minnesota Duluth.... . . . Minneapolis. . St. Paul Mississippi Greenville Jackson Meridian Vicksburg. ... Missouri Kansas City . . St. Joseph . . . . St. Louis Montana Butte Helena , Nebraska Omaha , Nevada Carson City.. Reno , New Hampshire Concord , New Jersey Atlantic City. Trenton New Mexico Albuquerque. New York Albany Bingham ton. . Buffalo Elmira Rochester Syracuse Troy Utica Watertown . . . 157 Name of Place NoBTH Carolina Charlotte Raleigh Wilmington. . . North Dakota Bismark Grand Forks. . Ohio Cincinnati . . . . Cleveland. ... Columbus. . . . Dayton Springfield Toledo Youngstown . . Pennsylvania Erie HarrisbuTg . . . Philadelphia.. Pittsburgh . . . Reading Scran ton Wilkes-Barre . Williamsport. Rhode Isl.^nd Providence. . . South Carolina Charieston. . . Columbia. . . . South Dakota Aberdeen .... Tennessee Chattanooga. Hours 18 19 21 50 47 17 14 14 26 21 18 12 12 5 2H 11 5 4 6 26 20 48 25 Name of Place Memphis Nashville Texas Dallas El Paso Galveston Houston San Antonio. . Utah Ogden Salt Lake City Vermont Burlington. . . . Montpelier Virginia Richmond. . . . Washington Seattle Spokane Tacoma West Virginia Wheeling Wisconsin Milwaukee... Wyomino Cheyenne Canada Calgary Halifax Montreal. . . . Quebec Toronto Vancouver Hours 31 27 49 65 53 49 60 62 03 7 11 81 69 82 14 27 43 75 34 12 20 16 97 Winnipeg I ^^_ MAIL TIME AND DISTANCES New York to European Points Places and Countries. Alexandria, Egypt ^,150 Algiers, Algeria 5.06^ Amsterdam, Holland Antwerp, Belgium Athens, Greece Basel, Switzerland Barcelona, Spain Berlin, Germany Berne, Switzerland Bordeaux, France Bremen, Germany Brussels, Belgium Cadiz, Spain Cairo, Egypt.. Christiania, Norway . . . Cologne, Germany Constantinople, Turkey Copenhagen, Denmark. Dresden, Germany Florence, Italy. ....... Geneva, Switzerland. . . Genoa, Italy. . . • ■ Glasgow, Scotland . . . . . Hague, The, Holland.. Miles. Days 3,985 4,000 5,655 4,420 4,790 4,385 4,490 4,388 4,235 3,975 5,375 6,280 4,650 4,115 5,810 4,575 4,. 555 4,800 4,410 4,615 3,375 3,950 13 10 9 9 12 9 10 9 9 9 8 9 10 12 10 8 11 10 9 10 9 9 Places and Countries. Hamburg, Germany Havre, France Lisbon, Portugal Liverpool, England London, England Lucerne, Switzerland. . . Lyons, France Madrid, Spain Milan, Italy... Moscow, Russia Munich, Bavaria Naples, Italy Nice, France Odessa, Russia Paris, France Queenstown, Ireland. . . Rome, Italy • ■ • Rotterdam, Holland. . . St. Petersburg, Russia. Southampton, England Stockholm, Sweden Venice, Italy. Vienna, Austria Miles. 4,820 3,940 5,335 3,540 3.740 4,480 4,340 4,925 4,015 5,535 4,610 6,195 4,700 5,455 4,020 3,250 6.030 3.935 5,370 3,080 4,975 4,780 4,740 Zurich.' Switzerland I 4.170 9 Days. 10 8 8 9 9 10 9 10 9 9 9 11 8 7 9 9 10 8 10 9 10 9 158 Postal Established for the purpose of j^roviding Savings. facilities for depositing savings at interest, with the security of the United States Gov- ernment for repayment. An account may be opened by any person 10 years or over in his or her own name, or by a married woman in her own name and free from any control or interference of her husband. Deposits accepted only from individuals, not in the name of any corporation, association, society, firm or partner- ship, or in the name of two or more persons jointly, nor in the name of one person in trust for another. An account may be opened at any depository post office, but no i^erson may have more than one postal savings ac- count at the same office or at different offices. All accounts shall be opened by the depositor in person or his authorized representative. After opening the ac- count, the depositor may send future deposits by registered mail or money order made payable to the postmaster. No account may be opened for less than $1., nor will fractions of a dollar be accepted for deposit. No person is permitted to deposit more than $100. in any one calendar month nor to have a total balance to his credit at any one time of more than $500. exclusive of accumulated interest. Amounts less than $1 may be saved for deposit by pur- chasing 10-cent postal saving cards and 10 cent postal saving stamps. Interest at the rate of 2% per annum is allowed on the amount represented by each postal savings certificate, pay- 159 able annually. Interest will not be paid for a fraction of a year. Interest will continue to accrue annually on a postal savings certificate as long as it remains outstanding, certificates being valid until paid, without limitation as to time. Compound interest is not allowed on an out- standing certificate, but a depositor may withdraw interest accrued and make a new deposit, subject to the restriction that deposits at interest will not be received for less than $1. Certificates are not transferable or negotiable. A depositor may exchange the whole or any part of his deposits in sums of $20, or any multiple of $20 up to and including $500, for United States registered or coupon bonds bearing interest at the rate of 2i/2% per annum, payable semi-annually, redeemable at the pleasure of the United States after one year from date of issue, and both principal and interest being payable 20 years from such date in United States gold coin. The exchange may bo made as of January 1 and July 1 of each year. Pound. See Coins. Power of An instrament, duly signed and wit- Attorney, nessed, wherein one person confers upon another the authority to act in his name and stead. The power may be general— to transact all business — or special — the particular matter cited in the P. A. Form of« Power of Attobney. Iftnow all /Bbcn b« tbese iprcscnts, That nave made, constituted and appointed, and by these presents do 160 make, constitute and appoint true and laivfiU attorney tor and in name, place and stead giving and granting unto said attorney full power and au- thority to do and perform all and every act and thing whatsoever requi- site and necessary to be done in and about the premises as fully to all intents and purposes as might or could do if personally present, with full poicer of substitution and revocation, hereby verifying and confirming all that said attorney or substitute shall lawfully do or cause to be done by virtue hereof. ■ffn TKIlltneSS Wbcreot, hai-c hereunto set hand and seal the day of in the year nineteen hundred and SeakJ) anO BeltvereD In tbc presence ot Forms of signature of an agent acting under a Power of Attorney. John Smith & Co.. per pro Walter Girard or Per Pro John Smith & Co., Walter Girard. or p.p. John Smith & Co., Walter Girard. Preferred See Bonds and Stocks. Stock. Premium. (Insurance) The rate paid periodically for insurance. Any amount paid in consideration of money loaned. An excess amount. A bonus. A gratuitous sum paid as an incentive. 161 (Finance) The amount paid over and above the face or par value of a stock or bond ; e. g., a share originally issued at a par value of $100 and sold at $110 is said to be sold at a Premium of 10 5^. In this connection it is also used to mean of exceptional value and hence not easy to obtain. See Discount. Present See Standard of Weight and Fineness. Standard of Weight and Fineness. Prima Facie. At first sight. Principal. The major part, as the Principal, of an estate ; the corpus. Superior. Chief. ( Fi- nance) The amount from which income is derived. Principle. Doctrine ; rule ; motive ; element ; rudiment ; source. Ex. The fundamental Peinciples of International Law. Prior Lien A valid claim which takes precedence over all others. First lien. Produce The New York Produce Exchange is lo- Exchange. cated corner of Beaver Street and Broad- way. It was established in 1862, has over 2,000 members and deals in grains, cotton-seed oil and other provisions, but principally in wheat. It was also authorized by legislature, in 1907, to deal in securities. 162 Promissory Note. See Notes. Promoter A person engaged in the business of organ- izing and securing capital to operate a new company, or to augment the capital of a going concern. Proof of Loss. A statement in the form of an affidavit de- scribing property or document lost. See Care of Important Papers. FoBM OF Statement and Peoof of Loss. For Claims Less than $100 To the INSURANCE COMPANY. The property described in your Policy No of Agency, insuring issued for the term of from 19 to 19. . . .was damaged by a fire which occurred on the day of 19 , caused by The ownership and location of said property are as stated in said Policy ; and the cash value thereof, the whole insurance and loss there- on, together with the insurance by and the claim upon you, are as follows : — DESCRIPTION or PUOPEETY CASH VALUE WHOLE INSURANCE WHOLE LOSS INSURANCE BY ABOVE CO. CLAIM UPON ABOVE CO. There was Incumbrance upon said property ; and be- sides your Policy there was only Dollars other insurance, all of which covered in like manner. The buildings referred to in said Policy were occupied only as permitted therein ; and the said fire did not originate by any act, design or procurement, on the part of the insured, or prohibited by said Policy ; 163 and nothing has beon done before or since the fire by said insured, or by the party malving this statement and proof, to violate any of the conditions of said policy. In accordance with the foregoing claim Dollars, as your share of the loss. Claimant. Subscribed and sworn to before me, this day of .19. I hereby certify that the foregoing claim is just and true. .Agent IReceiVeDat on the day of 19. . . .of the INSURANCE COMPANY of Dollars, in full satisfaction of all claims for loss and damage by fire as stated above, under Policy No. of Agency, and in consideration thereof hereby release and discharge the said Company from all claims whatsoever growing out of said fire loss or damage, directly or indirectly, and the amount of said Policy is hereby reduced in the above-mentioned sum, leaving the sum of Dollars only in force on said Policy. Witness my hand and seal, (L. 8.) Vi o H ^ § *-» ri o t • o g : U> M >o £ ^ ? « i : O u B ^ o -4-* a *^ m C3i =5> «^ €/5- »5^ t, o o a. •^ -^ -^ Q ft. Q 164 Schedule of Total Insurance and Apportionment of Claim COMPANY Am't Am't Insured Claimed COMPANY Am't Am't Insured Claimed DUPLICATE RECEIPT IReCeiVeb at on the day of 19 of the INSURANCE COMPANY of Dollars, in full satisfaction of all claims for loss and damage by fire as stated above, under Policy No of Agency, and in consideration thereof hereby release and discharge the said Company from all claims whatsoever growing out of said fire loss or damage, directly or indirectly, and the amount of said Policy is hereby reduced in the above-mentioned sum, leaving the sum of Dollars only in force on said Policy. Witness my hand and seal. [L. s.] Proof. Galley Proof— The first proof, taken on long narrow sheets without regard to paging, which has been printed from type set in a Galley— an oblong, brass or metal tray used to hold type. Printer's Proof— Corrections in printers' proofs should be made in red ink in the margin, never with pencil. 165 The following symbols are commonly used in correcting proof; PROOF MARKS MARGINAL MARK CORRESPONDING MARK IN PROOF He made his mar^ O He mz^e his mark Q He m^de his mark |_ £_ He made his mark Jd^ He^Im\ giadg /mark ^iit^ He made -his- mark ^^ He made^his mark ^ Therefore, be it^Resolved O >Ie made his mark *^y • He ingde his mark /> <> He made hi8>fark '<^**K<5'- Hg made his mark < " 258 5.00 <{ '« 129 2.50 " " (M.5 Silver Coins " 1.00 « « 412.5 .50 <( position, surmise Conjuncture — crisis Connect — combine, unite Connection — relation Conquer — vanquish, subdue, over- come, surmount CONQUERER — Victor Conscientious — scrupulous Consent — permit, allow Consequence — effect, result, issue, event Consider — reflect Consideration — reason Consign — commit, intrust Console — solace, comfort Consonant — accordant, consistent Constancy — stability, steadiness, firmness Constitute — appoint, depute Constraint — compulsion, restraint Consult — deliberate CoNSUM MATioN — Completion Contact — touch Contagion — infection Contagious — ei^idemical, pestilen- tial Contain — ^hold Contaminate — defile, pollute, taint, corrupt Contemn — despise, scorn, disdain Contemplate — mediate, muse Contemptible — contemptuous, de- spicable, pitiful Contemptuous — scornful, disdain- ful Contend — contest, dispute Contentment — satisfaction Continual — perpetual, constant Continual — continued Continuance — continuation, dura- tion, continuity Continue — remain, stay, perse- vere, persist, pursue, prosecute Contracted — confined, narrow Contradict — deny, oppose Contrive — devise, invent Controvert — dispute Contumacy — rebellion Convenient — suitable Conversant — familiar Conversation — dialogue, confer- ence, colloquy Convert — proselyte Convict — detect, convince, per- suade Convivial — social Cool — cold, fi-igid Copy — transcribe, model, pattern, specimen 210 Coquet — jilt CoRNEE — angle Corporal — corporeal, bodily, ma- terial CoBPUiENT — stout, lusty Correct — rectify, reforin, accurate Correction — discipliue, punish- ment Correspondent — answerable, suit- able Cost — expense, price, charge Cover — hide, shelter, screen CovETousNEss — cupidity, avarice Countenance — sanction, support Countryman — peasant, swain, hind, rustic, clown Couple — pair, brace Courage — fortitude, resolution Course — race, passage Courteous — complaisant, courtly Credit — favor, influence Crime — vice, sin, misdemeanor Criminal — guilty, culprit, male- factor, felon, convict Criterion — standard Cruel — inhuman, barbarous, bru- tal, savage Cry — weep, scream, shriek Culpable — faulty Cultivation — culture, civilization, refinement, tillage, husbandry Cunning — crafty, subtle, sly, wily Cure — heal, remedy Curious — Inquisitive, prying CuBSOEY — hasty, slight, desultory Custom — habit, fashion, manner, practice Daily — diurnal Dainty — delicacy Danger — peril, hazard Daring — bold Dark — obscure, dim, mysterious Deadly — mortal, fatal Deal — quantity, portion Death —departure, decease, de- mise Debate — deliberate Debility — infirmity, imbecility Debt — due Decay — decline, consumption Deceit— deception, fraud, guile Deceive — delude, impose upon Deceiver — impostor Decency — decorum Decide — determine, conclude upon Decided — determined, resolute, de- cisive Declaim — inveigh Decree — edict, proclamation Dedicate — devote, consecrate, hal- low Deduct — subtract Deduction — abatement Deed — exploit, achievement, feat Deface — disfigure, deform Defeat — foil, disappoint, frustrate Defection — revolt Defective — deficient Defend — ^protect, vindicate Defendant — defender Defender — advocate, pleader Defensible — defensive Definite — positive Definition — explanation Deity — divinity Dejection — depression, melan- choly Delay — defer, postpone, procrasti- nate, prolong, protract, retard Delegate — depute, delegate, dep- uty Delightful — charming Delineate — sketch 211 Deuvee — rescue, save Delivb:rance — delivery Demand — require Demolish — raze, dismantle, des- troy Demur — hesitate, pause, doubt, hesitation, objection Denote — signify Deny — refuse Dependence — reliance Depioee — lament Deponent — evidence, "witness Deposit — pledge, security Depravity — depravation, corrup- tion Depredation — robbery Deprive — debar, abridge Depth — profundity Derangement — insanity, lunacy, madness, mania Deride — mock, ridicule, rally, ban- ter Derive — trace, deduce Desert — merit, vrorth Design — purpose, intend, mean, plan, scheme, project Desire — wish, long for, hanker after, covet Desist — leave off Despair — desperation, despond- ency Desperate — hopeless Destiny — fate, lot, doom, destina- tion Destroy — consume, waste Destruction — ruin Destructive — ruinous, pernicious Detect — discover Determine — resolve Deviate — wander, swerve, stray Devil — demon Devise — bequeath Dictate — ^prescribe, suggestion Diction — style, phrase, phrase- ology Dictionary — encyclopaedia, lexi- con, vocabulary, glossary, no- menclature Die — expire Differ — vary, disagree, dissent Difference — variety, diversity, medley Difference — distinction, dispute, altercation, quarrel Different — distinct, separate, sev- eral, divers, sundry, various, un- like Difficulties — embarrassments, troubles, obstacles, impediments Diffuse — prolix Digress — deviate Dilate — expand Diligent — expeditious, prompt Direct — regulate, dispose Direction — address, superscrip- tion, order Directly — immediately, instantly, instantaneously Disadvantage — injury, hurt, detri- ment, prejudice Disaffection — disloyalty Disappear — vanish Disapprove — dislike Disavow — deny, disown Disbelief — unbelief Discernment — penetration, dis- crimination, judgment Disclaim — disown Discord — strife Discover — manifest, declare Discredit — disgrace, reproach, scandal Discuss — examine Disengage — disentangle, extricate 212 Disgust — loathing, nausea Dishonest — knavisli Dishonor — disgrace, shame Disjoint — dismember Dislike — displeasure, dissatisfac- tion, distaste, disgust, disincli- nation Dismay — daunt, appall Dismiss — discharge, discard DisoKDEK — derange, disconcert, dis- compose, disease, distemper, mal- ady Disparage — detract, traduce, de- preciate, degrade, decry, dero- gate, degrade Disparity — inequality Dispassionate — cool Dispel — disperse Dispense — distribute Displease — offend, vex Displeasure — anger, disapproba- tion Disposal — disposition Dispose — arrange, digest Disposition — temper, inclination Disregard — neglect, slight Dissension — contention, discord Distant — far, remote Distinguish — discriminate Distinguished — conspicuous, noted, eminent, illustrious Distress — anxiety, anguish, agony, harass, perplex Distribute — allot, assign, appor- tion District — region, tract, quarter Distrust — suspicion, diffidence Disturb — interrupt Divide — separate, part, distribute, share Docile — tractable, ductile Doctrine — precept, principle, dog- ma, tenet Doubt — question, suspense Doubtful — dubious, uncertain, precarious Draw — drag, haul, or hale, pull, pluck, tug Dream — reverie Dregs — sediment, dross, scum, ref- use Dull — gloomy, sad, dismal Durable — constant D uration — time Dutiful — obedient, respectful Duty — obligation Eager — earnest, serious Earnest — pledge Ease — quiet, rest, repose, easiness, facility, lightness Easy — ready Ebullition — effervescence, fer- mentation, ferment Ecclesiastic — divine, theologian Eclipse — obscure Economy — frugality, parsimony, management Economical — saving, sparing, thrifty, penurious, niggardly Ecstacy — rapture, transport Edifice — structure, fabric Education — instruction, breeding Effect — produce, perform Effective — efficient, effectual, effi- cacious Effusion — ejaculation Elderly — aged, old Eligible — ^preferable Elocution — eloquence, oratory, rhetoric Embarrass — perplex, entangle Embryo — foetus Emissary — spy Emit — exhale, evaporate Empire — kingdom, reign, dominion 213 Employ — use Empty — vacaut, void, devoid Encomium — eulog}', panegyric Encourage — animate, incite, impel, urg>e, stimulate, instigate Encourage — advance, promote, prefer, forward, embolden Encroach — intrench, intrude, in- vade, infringe End — terminate, close, extremity Endeavor — aim, strive, struggle, effort, exertion Enemy — foe, adversary, opponent, antagonist Energy — force, vigor Enjoyment — fruition, gratification Enlarge — increase, extend Enmity — animosity, hostility Enormous — huge, immense, vast, prodigious, monstrous Enough — sufficient Enroll — enlist, or list, register, record Enslave — captivate Enterprising — adventurous Enthusiast — fanatic, visionary Epithet — adjective Equal — even, equable, like, or alike, uniform Eradicate — extirpate, exterminate Error — mistake, blunder, fault Eruption — explosion Especially — particularly, princi- pally, chiefly Essay — treatise, tract, disserta- tion Esteem — respect, regard Estimate — compute, rate Eternal — endless, everlasting Evade — equivocate, prevaricate Evasion — shift, subterfuge Even — smooth, level, plain Event — incident, accident, adven- ture, occurrence Evil — ill, misfortune, harm, mis- chief Exact — extort Exact — nic-e, particular, punctual Examination — search, inquiry, re- search, investigation, scrutiny Examine — search, explore Example — pattern, ensample, prec- edent, instance Exceed — excel, surpass, transcend, outdo Excellence — superiority Excess — superfluity, redundancy Excessive — immoderate, intemper- ate Exchange — barter, truck, com- mute Excite — incite, provoke Excursion — ramble, tour, trip, jaunt Excuse — pardon Execute — fulfill, perform Exercise — practice Exert — exercise Exhort — persuade Exigency — emergency Exist — live Exit — departure Exonerate — exculpate Expedient — resource, fit Experience — experiment, trial, proof, test Explain — expound, interpret, illus- trate, elucidate Explanatory — explicit, express Expostulate — remonstrate Express — declare, signify, testify, utter Extend — stretch, reach Extenuate — palliate Extraneous — extrinsic, foreign Extraordinary — remarkable Extravagant — prodigal, lavish, profuse 214) E XTBEM iTY — extreme ExuBEBANT — luxuriant Fable — tale, novel, romance Face — countenance, visage Facetious — conversable, pleasant, jocular, jocose Faction — party Factious — seditious Factoe — agent Fail — fall short, deficient Failure — failing, miscarriage, abortion Faint — languid Faie — clear, honest, equitable, reasonable Faith — creed, fidelity Faithful — trusty Faithless — unfaithful, perfidious, treacherous Fall — downfall, ruin, drop, droop, tumble Fallacious — deceitful, fraudulent Fallacy — delusion, illusion Fame — reputation, renown, report, rumor, hearsay Family — house, lineage, race Famous — celebrated, renowned, il- lustrious Fanciful — fantastical, whimsical, capricious Fancy — imagination Fare — provision Farmer — husbandman, agricultur- ist Fastidious — s(iueaniish Fatigue — weariness, lassitude Favorable — propitious I'eabful — dreadful, frightful, tre- mendous, terrible, terrific, hor- rible, horrid Feast — banquet, carousal, enter- tainment, treat, festival, holiday Feel — sensible, conscious Feeling — sense, sensation, sensi- bility, susceptibility Feign — pretend Felicitate — congratulate Fellow s h ip — society Female — feminine, effeminate Fence — guard, security Ferocious — fierce, savage Fertile — fruitful, prolific Fervor — ardor Festivity — mirth Fiction — fabrication, falsehood Figure — metaphor, allegory, em- blem, symbol, type Final — conclusive Find — find out, discover, espy, de- cry, invent Find fault with — blame, object to Fine — delicate, nice, mulct, pen- alty, forfeiture Finical — spruce, foppish Finite — limited Fire — heat, warmth, glow Firm — fixed, solid, stable Fit — apt, meet, equip, prepare, qualify, suit, adapt, accommo- date, adjust Fix — fasten, stick, settle, establish, determine, settle, limit Flag — droop, languish, pine Flame — blaze, flash, flare, glare Flat — level Flatterer — sycophant, parasite Flexible — pliable, pliant, supple Flourish — thrive, prosper Flow — stream, gush Fluctuate — waver Fluid — liquid Follow — succeed, ensue, pursue, imitate Follower — adherent, partisan Folly — foolery Food — diet, regimen 215 Fool — idiot, buffoon FooLiiABDY — adventurous, rash. Forbid — prohibit, interdict FoBCE — violence FoREFATHEBS — progcnitors, ances- tors FoEEBUNNERS — ^precursors, messen- gers, harbingers FoBESiQHT — forethought, forecast, premeditation FoBETELL — ^predict, prophesy, prog- nosticate FORGETFULNESS ObliviOU Forgive — pardon, absolve, remit Form — figure, conformation, fash- ion, mould, shape, compose, con- stitute, ceremony, rite, observ- ance FoRMAii — ceremonious, ceremonial Formerly — in time past or old times, days of yore, anciently or ancient times Formidable — dreadful, terrible, shocking Forsaken — forlorn, destitute Forswear — perjure, suborn Fortunate — lucky, fortuitous, pros- perous, successful Foster — cherish, harbor, indulge Found — ground, rest, build Foundation — ground, basis Fragile — Frail, brittle Frame — temper, temperament, con- stitution Frank — candid, ingenuous, free, open, plain Freak — whim Free — liberal, deliver, liberate, familiar, exempt Freedom — 1 iberty Freight — cargo, lading, load, bur- den Frequent — resort, haunt Frighten — intimidate Frolic — gambol, frank Fulfill — accomplish, realize Fulness — ^plentitude Funeral — obsequies Gain — profit, emolument, lucre Gallant — beau, spark Gape — stare, gaze Gather — collect Gender — sex General — universal Generation — age Genteel — ^polite Gentile — heathen, pagan Gentle — tame Get — gain, obtain, procure Gift — present, donation, endow- ment, talent Give — grant, bestow, afford, pres- ent, offer, exhibit Give up — deliver, surrender, yield, cede, concede, abandon, resign, forego Glad — ^pleased, joyful, cheerful. Glance at — allude to Glaring — barefaced Gleam — glimmer, ray, beam Glimpse — glance Globe — ball Gloom — heaviness Gloomy — sullen, morose, splenetic Glory — ^honor, boast, vaunt Gloss — varnish, palliate Godlike — divine, heavenly Godly — righteous Gold — golden Good — goodness, benefit, advan- tage Good-nature — good-humor Goods — furniture, chattels, mov- ables, effects, possession, prop- erty Govern — rule, regulate 216 GovEBNMENT — administration, con- stitution Grace — favor, charm Graceful — comely, elegant Gracious — merciful, kind Grandeur — magnificence Gratify — indulge, humor Gratuitous — voluntary Gratuity — recompense Grave — serious, solemn, tomb, se- pulchre Great — large, big, grand, sublime Grievance— hardship Grie\'e — mourn, lament Groan — moan Gross — coarse, total Guarantee — security, responsible, warrant Guard — defend, watch, sentinel, guardian Guard against — take heed Guess — conjecture, divine Guest — visitor, visitant Guide — rule Guiltless — innocent, harmless Guise — habit Gulp — abyss Happen — chance Happiness — felicity, bliss, blessed- ness, beatitude IIappy — fortunate Harbor — haven, port Harbor — shelter, lodge Hard — firm, solid, callous, hard- ened, obdurate, hardy, insen- sible, unfeeling, difficult, ardu- ous Hard-hearted — cruel, unmerciful, merciless Hardly — scarcely Hasten — accelerate, speed, expe- dite, despatch, hurry Hate — detest H atefitl — dious Haughtiness — disdain, arrogance Haughty — high, high-minded Have — ^possess Hazard — risk, venture Healthy — wholesale, salubrious, salutary Heap — pile, accumulate, amass Hear — hearken, overhear Hearty — warm, sincere, cordial Heave — swell Heavy — dull, drowsy, burdensome, weighty, ponderous Heed — care, attention Heighten — raise, aggravate Heinous — flagrant, flagitious, atro- cious Heij* — assist, aid, succor, relieve Heretic — schismatic, sectarian, or sectary, dissenter, non-conform- ist Hesitate — falter, stammer, stutter Heterodoxy — heresy Hideous — ghastly, grim, grisly High— tall, lofty Hinder — prevent, impede, obstruct, stop Hint — suggest, intimate, insinuate Hireling — mercenary Hold — keep, detain, retain, occupy, possess, support, maintain Holiness — sanctity Hollow — empty Holy — pious, devout, religious, sacred, divine Homage — fealty, court Honesty — probity, uprightness, in- tegrity, honor, reverence, re- spect, dignity Hope — expectation, trust, confi- dence Hot — fiery, burning, ardent However — yet, nevertheless, not- withstanding 217 Human — humane Humble — lowly, low, modest, sub- missive, humiliate, degrade HuMOE — temper, mood, caprice HuMORSoME — humorous, capricious Hunt — chase Hurtful — pernicious, noxious, noi- some Hypocrite — dissembler Idea — thought, imagination Ideal — imaginary Idle — lazy, indolent, leisure, va- cant, vain Ignorant — illiterate, unlearned, unlettered Illuminate — illumine, enlighten Imitate — copy, counterfeit Imitate — mimic, ape, mock Imminent — impending, threaten- ing Immodest — impudent, shameless Impair — injure Imperfection — defect, fault, vice Imperfection — weakness, fraility, failing, foible Imperious — lordly, domineering, overbearing Impertinent — rude, saucy, impu- dent, insolent Impervious — impassable, Inacces- sible Implacable — unrelenting, relent- less, inexorable Implant — ingraft, inculcate, instil, infuse Implicate — involve Importance — consequence, weight, moment Imprint — impress, engrave Impugn — attack Inabiuty — disability Inactive — inert, lazy, slothful, sluggish Inadvertence — inattention, over- sight Incapable — insufficient, incompe- tent, inadequate Incessantly — unceasingly, unin- terruptedly, without intermission Inclination — tendency, propen- sity, proneness Inclose — include Inconsistent — incongrous, inco- herent Inconvenience — annoy, molest Incorporeal — unbodied, immate- rial, spiritual Increase — grow, addition, acces- sion, augmentation Indebted — obliged Indecent — immodest, indelicate Indifference — insensibility, apathy Indifferent — unconcerned, regard- less Indignity — insult Indistinct — confused Indolent — supine, listless, careless Indubitable — unquestionable, in- disputable, undeniable, incontro- vertible, irrefragable Indulgent — fond Infamous — scandalous Infamy — ignominy, opprobrium Influence — authority, ascendency, sway Inform — make known, acquaint, apprise, instruct, teach Informant — informer Information — intelligence, notice, advice Infringe — violate, transgress Infringement — infraction Ingenuity — wit Ingenuous — ingenious Inherent— inbred, inborn, innate Injury — damage, hurt, harm, mis- chief 218 Injustice — injury, wrong Inside — interior Insidious — treacherous Insight — insi^ectiou Insinuate — ingratiate Insinuation — reflection Insipid — dull, flat Insist — persist INSNARE — entrap, entangle, in- veigle Insol\t:ncy — failure, bankruptcy Inspection — superintendency, over- sight Instant — moment Institute — establish, found, erect Instrument — tool Insurrection — sedition, rebellion, revolt Intellect — genius, talent Intent — intense Intercede — interpose, mediate, in- terfere, intermeddle Interchange — exchange, reciproc- ity Intercourse — communication, con- nection, commerce Interest — concern Intermediate — intervening Interval — respite INTER^^;NTION — interposition Intoxication — drunkenness, infat- uation Intrinsic — real, genuine, native Introduce — present Intrude — obtrude Intruder — interloper Invalid — patient Invasion — incursion, irruption, in- road Invent — feign, frame, fabricate, forge Invest — endure, endow Invidious — envious Invincible — unconquerable, insup- erable, insurmountable Inward — internal, inner, interior Irrational — foolish, absurd, pre- posterous Irregular — disorderly, inordinate, intemperate Irreligious — profane, impious Jangle — jar, wrangle Jealousy — envy, suspicion Jest — joke, make game, sport Journey — travel, voyage Joy — gladness, mirth Judge — umpire, arbiter, arbitrator Judgment — discretion, prudence Justice — equity Justness — correctness Keep — preserve, save, observe, ful- fil Keeping — custody Kill — murder, assassinate, slay, slaughter Kindred — relationship, aflflnlty, consanguinity Know — be acquainted with Knowledge — science, learning, eru- dition Labor — take pains or trouble, use endeavor Labyrinth — maze Land — country Language — tongue, speech, idiom, dialect Large — wide, broad Largely — copiously, fully Last — latest, final, ultimate Lastly — at last, at length. Laudable — praiseworthy, com- mendable Laugh at — ridicule Laughable — ludicrous, ridiculous, comical, comic, droll 219 Lawful — legal, legitimate, licit Lay or take hold of — catch, seize, snatch, grasp, gripe Lead — conduct, guide Lean — meagre, incline, bend Leave — iiuit, relinquish, take leave, bid farewell or adieu Leave — liberty-, permission, license Leaving — remains Let — leave, suffer Letter — epistle Letters — literature, learning Lie — lay Lifeless — dead, inanimate Lift — raise, erect, elevate, exalt, heave, hoist Lightness — levity, flightiness, vo- latility, giddiness Likeness — resemblance, similarity, or similitude Likeness — picture, image, effigy Limit — extent Linger — tarry, loiter, lag, saunter Liquid — liquor, juice, humor List — roll, catalogue, register Little — small, diminutive Livelihood — living, subsistence, maintenance, support, susten- ance Lively — sprightly, vivacious, sport- ive, merry, jocund Living — benefice Lodgings — apartments Look — glance, see, behold, view, eye, appear Looker-on — spectator, beholder, observer Loose — vague, lax, dissolute, licen- tious Lord's supper — eucharist, commun- ion, sacrament Lose — miss Loss — damage, detriment Loud — noisy, high-sounding, clam- orous Love — friendship Lover — suitor, wooer Low — mean, abject Madness — frenzy, rage, fury Magisterial — majestic, stately, pompous, august, dignified Magnificence — splendor, pomp Make — form, produce, create Malediction — curse, imprecation, execration, anathema Malevolent — malicious, malignant Malice — rancor, spite, grudge, pique Manly — manful Manners — morals Maritime — marine, naval, nautical Mark — print, in)pression, stamp, sign, note, symptom, token, indi- cation, trace, vestige, footstep, track, badge, stigma, butt, note, notice Marriage — weddings, nuptials, matrimony, wedlock Martial — warlike, military, sol- dier-like Matter — materials, subject Maxim — precept, rule, law Mean — pitiful, sordid, medium Meeting — interview Melody — harmony, accordance Member — limb Memory — remembrance, recollec- tion, reminiscence Mental — intellectual, intelligent Mercantile — commercial Message — errand Mindful— regardful, observant Minister — agent, administer, con- tribute MiETH— merriment, joviality, jol- lity, hilarity 220 MiscoKSTBUE — misinterpret Mix — mingle, blend, confound Mixture — medley, miscellany Moderation — mediocrity Modest — bashful, diffident Modesty — moderation, temperance, sobriety Moisture — humidity, dampness Money — cash Monument — memorial, remem- brancer Motion — movement Mournful — sad Moving — affecting, pathetic Multitude — crowd, throng, swarm Mutilate — maim, mangle Mutual — reciprocal Mysterious — mystic Name — call, appellation, title, de- nomination, style, entitle, desig- nate, characterize, reputation, repute, credit Natal — native, indigenous Native — na tural Naturally — in course, consequent- ly, of course Necessary — expedient, essential, requisite Necessities — necessaries Necessity — need Neglect — omit Negligent — remiss, careless, thoughtless, heedless, inattentive Negligence — (to disregard) and remissness (respect the outward action), careless, heedless, inat- tentive and thoughtless Negotiate — treat for or about, transact Neighborhood — vicinity New — novel, modem, fresh, recent News — tidings Nightly — nocturnal Noble — grand Noise — cry, outcry, clamor Nominate — name Noted — notorious Notice — remark, observe Nourish — nurture, cherish Numb — benumbed, torpid Numeral — numerical Obedient— submissive, obsequious Object — subject, oppose Objection — difficulty, exception Oblong — oval Obnoxious — offensive Observation — observance Observe — wa tch Obstinate — contumacious, stub- born, headstrong, heady Occasion — opportunity Occasion — necessity Occasional — casual Occupancy' — occupation Odd — uneven Offense — trespass, transgression, misdemeanor, misdeed, affront Offender — delinquent Offending — offensive Offer — bid, tender, propose Office — place, charge, function Offspring — progeny, issue Often — frequently Old — ancient, antique, antiquated, old-fashioned, obsolete Omen — prognostic, presage One — single, only Onward — forward, progressive Opaque — dark Opening — aperture, cavity Opiniated — opiuiative, conceited, egotistical Opinion — sentiment, notion Oppose — resist, withstand, thwart Option — choice Order — method, rule 221 Orifice — perforation Origin — original, beginning, rise, source Outlive — survive Outward — external, exterior Overbalance — outweigh, prepon- derate Overbear — bear down, overpower, overwhelm, subdue Overflow — inundate, deluge Overrule — supersede Overspread — overrun, ravage OvBiRTURN — overthrow, subvert, in- vert, reverse Overwhelm — crush Pace — step Pain — pang, agony, anguish Paint — depict Palate — taste Pale — pallid, wan Palpitate — flutter, pant, gasp Parable — allegory Part — division, portion, share, piece, patclx Partake — participate, share Particular — singular, odd, eccen- tric, individual Patience — endurance, resignation Patient — ^passive, submissive Peace — quiet, calm, tranquility Peaceable — peaceful, pacific Peculiar — appropriate, particular Peel — ^pare Pellucid — transparent Penetrate — ^pierce, perforate, bore Penetration — acuteness, sagacity People — nation, populace, mob, mobility, persons, folks Perceive — discern, distinguish Perception — idea, conception, no- tion Perish — die, decay Perpetrate — commit Persuade — entice, prevail upon Picture — print, engraving Pillar — column Piteous — doleful, woful, rueful Pitiable — piteous, pitiful Pity — compassion, mercy Place — station, situation, position, post, dispose, order, spot, site Play — game, sport Playful — gamesome, sportive Pleasure — joy, delight, charm Plentiful — plenteous, abundant, copious, ample Plunge — dive Poise — balance Poison — venom Polite — polished, refined Political — politic Poor — pauper Position — posture Positive — absolute, peremptory Possessor — proprietor, owner, master Possible — practicable, practical Poverty — want, penury, indigence, need Pour — spill, shed Power — strength, force, authority, dominion Powerful — potent, mighty Praise — commend, applaud, extol Prayer — petition, request, en- treaty, suit Prelu de — ^preface Premise — presume Press — squeeze, pinch, gripe Pressing — urgent, importunate Presumptive — presumptuous, pre- suming Pretence — pretension, pretext, ex- cuse Pretension — claim Prevailing — prevalent, ruling, overruling, predominate 222 Pbevent — anticipate, obviate, pre- clude Pbevious — preliminary, prepara- tory, introductory Pbide — vanity, conceit, tiauglati- ness, loftiness, dignity Primary — primitive, pristine, orig- inal Prince — monarch, sovereign, po- tentate Principle — motive Priority — precedence, pre-emin- ence, preference Privacy — retirement, seclusion Privilege — prerogative, exemption, immunity Proceeding — process, progress, transaction Procession — train, retinue Production — produce, product, performance, work Profess — declare Profligate — abandoned, reprobate Profusion — profuseness Progress — progression, advance, advancement, proficiency, im- provement Prom inent — conspicuous Promiscuous — indiscriminate Promise — engagement, word Proof — evidence, testimony Proportionate — commensurate, adequate. Proposal — ^proposition Prorogue — adjourn Prove — demonstrate, manifest, evince Provide — procure, furnish, supply Providence — prudence Prudent — prudential Pry — scrutinize, dive into Publish — promulgate, divulge, re- veal, disclose Purpose — propose Push — shove, thrust Put — place, lay, set Qualification — accomplishment Qualify — temper, humor Quality — property, attribute QuABBEL — broil, feud, affray, fray Question — query Quickness — swiftness, fleetness, celerity, rapidity, velocity Race — generation, breed Radiance — brilliancy Rapacious — ravenous, voracious Rapine — plunder, pillage Rabe — scarce, singular Rashness — temerity, hastiness, precipitancy Rate — proportion, ratio Ravage — desolation, devastation Ray — beam Ready — apt, prompt Reasonable — rational Recede — retreat, retire, with- drawn, secede Receipt — reception Reckon — count, account, number Reclaim — reform Recline — repose Recognize — acknowledge Recobd — register, achieve Recoveb — retrieve, repair, recruit Recovery — restoration Rectitude — uprightness Redeem — ransom Redbess — relief Reduce — lower Refeb — relate, respect, regard Refoem — reformation Refuse — decline, reject, repel, re- buff Relate — recount, describe Relation — recital, narration, nar- rative, relative, kinsman, kin- dred Relax — remit Remains — relics Remark — observation, comment, note, annotation, commentary Repeat — recite, rehearse, recapitu- late Repentance — penitence, contrition, compunction, remorse Repetition — tautology Repbehension — reproof Repress — restrain, suppress Reprieve — respite Reproach — contumely, obloquy Reproachfully — abusive, scurril- ous Reprobate — condemn Reserve — reservation, retain Rest — remainder, remnant, residue Restoration — restitution, repara- tion, amends Restore — return, repay Restrain — restrict Retaliation — reprisal Retard — hinder Retort — repartee Retribution — requital Retrospect — review, survey Return — revert Revile — vilify Revisal — revision, review Revive — refresh, renovate, renew Riches — wealth, opulence, afflu- ence Ridicule — satire, irony, sarcasm Right — just, fit, proper, claim, privilege Ripe — mature Rise — issue, emerge Rot — putrefy, corrupt Roundness — rotundity Route — road, course Royal — regal, kingly Rub — chafe, fret, gall Rupture — fracture, fraction Rural — rustic Safe — secure Sage — sagacious, sapient Sake — account, reason, purpose, end Salute — salutation, greeting Sanguinary — bloody, bloodthirsty Sap — undermine Satisfy — please, gratify, satiate, glut, cloy Save — spare, preserve, protect Scarcity — dearth Scholar — disciple School — academy Scoff — gibe, jeer, sneer Scruple — hesitate, waver Seal — stamp Seaman — waterman, sailor, mar- iner Second — support, secondary, in- ferior Secret — hidden, latent, occult, mysterious Secular — temporal, worldly Sedulous — diligent, assiduous See — perceive, observe Seek — search Seem — appear Self-will — self-c-oncelt, self-suffi- ciency Senior — elder, older Sense — judgment Sensible — sensitive, sentient, per- ceptible Sensualist — voluptuary, epicure Sentence — proposition, period^ phrase, doom, condemn SENTENTious^sentimental Sentiment — sensation, perception Separate — sever, disjoin, detach 224 Sequel — close Series — course Servant — domestic, uienial, drudge Servitude — slavery, bondage Shade — shadow Shake — tremble, shudder, quiver, quake, agitate, toss Sharp — acute, keen Shine — glitter, glare, sparkle, ra- diate Shock — concussion Shoot — dart Short — brief, concise, succinct, summary Show — shew, point out, mark, In- dicate, exhibit, display, exhibi- tion, representation, sight, spec- tacle, outside, appearance, sem- blance, parade, ostentation Showy — gaudy, gay Sick — sickly, diseased, morbid Sickness — illness, indisposition Sign — signal, memorable Signalize — distinguish Significant — expressive Signification — meaning, Imiwrt, sense Signify — imply, avail Silence — taciturnity Silent — tacit, dumb, mute, speech- less Simile — similitude, comparison Simple — single, singular, simple, silly, foolish Simulation — dissimulation Sincere — honest, true, plain Situation — condition, state, pre- dicament, plight, case Size — magnitude, greatness, bulk Sketch — outlines Skin — hide, peel, rind Slack — loose Slant — slope Sleep — slumber, doze, drowse, nap Sleepy — drowsy, lethargic Slip — slide, glide Slow — dilatory, tardy, tedious Smear — daub Smell — scent, odor, perfume, frag- rance Soak — drench, steep Sober — grave Social — sociable Society — company Soft — mild, gentle, meek Solicitation — importunity Solitary — sole, only, single, desert, desolate Solve — resolved Some — any Soon — early, betimes Sorry — grieved, hurt Soul — mind Sound — sane, healthy, tone Space — room Speak — say, tell, converse, dis- course, talk Special — specifie, particular Spend — exhaust, drain, expend, waste, dissipate, squander Spirituous — spirited, spiritual, ghostly Spread — scatter, disperse, expand, diffuse, circulate, propagate, dis- seminate Spring — fountain, source, start, startle, shrink Sprinkle — bedew Sprout — bud Spurious — supposititious, counter- feit Spurt — spout Staff — stay, prop, support, stick, crutch Stagger — reel, totter Stain — soil, sully, tarnish Stand — stop, rest, stagnate Stick — cleave, adhere 225 Stifle — suppress, smother Stik — move Stock — store Stoey — tale Stkaight — right, direct Steain — sprain, stress, force Stratt — ^narrow Stbangee — foreigner, alien Stream — current tide Strengthen — fortify, invigorate Stress — strain, emphasis, accent Strict — severe Strife — contention jStrive — contend, vie Strong — robust, sturdy Stupid — dull Suavity — urbanity Subject — subordinate, inferior, subservient, subjugate, subdue Subside — abate. Intermit Substantial — solid Succession — series, order Successive — alternate Suffocate — stifle, smother, choke Superficial — shallow, flimsy Surface — superflces Surround — encompass, environs, encircle Sustain — support, maintain Symmetry — proportion Sympathy — compassion, commiser- ation, condolence System — method Take — receive, accept Talkative — loquacious, garrulous Taste — flavor, relish, savor Tease — vex, taunt, tantalize, tor- ment Tegument — covering Temperament — temperature Temple — church Temporary — transient, transitory, fleeting Tenacious — pertinacious Thick — dense Thin — slender, slight, slim Think — reflect, ponder, muse, sup- pose, imagine, believe, deem Thoughtful — considerate, delib- erate Threat — menace Time — season, period, age, date, era, epoch Timely — seasonable Time-seeving — temporizing Torment — torture Trade — commerce, traSic, dealing Transfigure — transform, meta- morphose Treacherous — traitorous, treason- able Treasure — hoard Treatment — usage Trembling — tremor, trepidation Trifung — trivial, petty, frivolous, futile Troop — company Troublesome — irksome, vexatious, trying Trouble — disturb, molest Truth — veracity Try — tempt Tumultuous — turbulent, seditious, mutinous, tumultuary Turgid — tumid, bombastic Turn — bend, twist, distort, wring, wrest, wrench, bent, wind, whirl, twirl, writhe Unbelief — infidelity, incredulity Uncover — discover, disclose Under — below, beneath Understanding — intellect, intelli- gence Undetermined — unsettled, un- steady, wavering Unfold — unravel, develop 226 Unhappy — miserable, wretched Unimportant — insignificant, im- material, inconsiderable Unless — except Unoffending — inoffensive, harm- less Unruly — ungovernable, refractory Unspeakable — ineffable, unutter- able, inexpressible Untruth — falsehood, falsity, lie Unworthy — worthless Usage — custom, prescription Utility — use, service, avail Utter — speak, articulate, pro- nounce Vacancy — vacuity, inanity Vain — ineffectual, fruitless Valuable — precious, costly Value — worth, rate, price, prize, esteem Variation — variety Venal — mercenary Venial — pardonable Verbal — vocal, oral Vexation — mortification, chagrin View — survey, prospect, landscape Violent — furious, boisterous, vehe- ment, impetuous Vision — apparition, phantom, spectre, ghost Vote — suffrage Wait — await, look for, expect Wakeful — watchful, vigilant Wander — to stroll, ramble, rove, roam, range Want — need, lack Wave — billow, surge, breaker Wat — manner, method, mode, course, means Weak — feeble, infirm Weaken — enfeeble, debilitate, en- ervate, invalidate Wearisome — tiresome, tedious Weary — tire, jade, harass Weight — heaviness, gravity, bur- den, load Well-being — welfare, prosperity, happiness Whole — entire, complete, total, in- tegral Wicked — iniquitous, nefarious Will — wish Willingly — voluntarily, spontan- eously Wisdom — prudence Wit — humor, satire, irony, bur- lesque Wonder — admire, surprise, aston- ish, amaze, miracle, marvel, prodigy, monster Word — term, expression Work — labor, toil, drudgery, task Writer — ^penman, scribe, author Youthful — juvenile, puerile Taxes. An assessment; levy. Income (Personal) tax must be paid by every citizen of the United States, whether residing at home or abroad, and by every person residing in the United States, though not a citizen thereof, having a net income of $3,000 or over for the taxable year and also by every 227 non-resident alien deriving income from property owned and business, trade, or profession carried on in the United States by him. Telegrams. Should be plainly written upon the form provided by the Company or attached to such form by the sender so as to leave the printed heading in full view above the telegram. Plain paper must not be used. No charge is made for the address, hence code address is not necessary, nor accepted. It is important to have the name of the state written in full in the address of each message directed to any city of which there are more than one of the same name. The sender of a telegram may prepay a reply to the tele- gram. A telegram containing profane, obscene or libelous lan- guage will not be accepted. In order to facilitate the delivery of telegrams ad- dressed to passengers en route on trains, the sender of the message should give sufficient and proper address, if pos- sible the train number or name and the stations between which the passenger is traveling. Messages for passengers on incoming steamers will be delivered free of charge at Quarantine if received prior to arrival of steamer. To have a message repeated a half rate will be charged in addition to the cost of the original message. 228 Punctuation marks should not ordinarily be used in a telegram, and are not sent unless specific instructions are given to do so. All numbers should be written out. Write abbreviations F. 0. B.— fob; C. O. D.— cod; etc. Signatures are more legible when t3T)ed. In a prepaid telegram, the following words will be counted : All words in an extra date. All extra words in an address (as to "John Smith, 80 Wall Street, N. T., or James Brown, 187 Broadway, N. Y." there are eight extra chargeable words or James Brown one (1) eight (8) seven (7) Broadway Newyork.) All words, figures and letters in the body of the telegram. All signatures except the last one, in case of two or more. All words after the last or only signature. When telegrams are addressed and delivered to two or more parties they will be charged for as two or more telegrams. "Dictionary" words (i. e., words taken from one of the following languages, namely, English, German, French, Italian, Dutch, Portu- guese, Spanish and Latin), initial letters, surnames of persons, names of countries, counties, cities, towns, villages, states or territories, or names of the Canadian provinces will be counted acd charged for each as one word. Tlie abbreviations for the names of countries, counties, cities, to^Tis, villages, states, territories and provinces will be counted and 229 charged for the same as if written in full. Abbreviations of weiglits and measures iu common use will be counted each as one word. Examples. Signatory (English) 1 word Auf wiedersehen( Germ an) 2 " A bon march6 (French) 3 " Erba mala presto cresce (Italian) 4 " El coraz6n menda las carnes (Spanish) 5 " Errare humanum est (Latin) 3 " J G M Jones, Jr. 5 " Van Dome 1 " McGregor 1 " O'Connor 1 " New York State 2 " Examples. New York (or N. Y.) 1 w ord District of Columbia (or D. C.) St. Louis II East St. Louis < New Mexico (or N. M.) ' Nova Scotia (or N. S.) ' North America < United States It United States of Colombia 1 « Queen Anne (county) 1 ( Lbs. 1 < Ilhds. 1 • t Cwt. 1 w All groups of letters, when such groups do not form dictionary words. and are not combinations of dictionary words, will be counted at the rate of five letters or fraction of five letters to a word. When such groups are made up of combinations of dictionary words, each dictionary word so used will be counted. Examples. Ukugu (artificial) 1 word Babelu (artificial) 2 " Bacyzafyih (artificial) 2 " Abycazfybgk (artificial) 3 " Hhgga (artificial) 1 *' EXAMPI£3. Doyou (improperly combined) 2 words Canhe (improperly comhined) 2 " Allright (or alright) (improp- erly combined) 2 " Housemate (dictionary word) Figures, decimal points, punctuation marks and bars of division will be counted, each separately, as one word. In groups consisting of letters and figures, each letter and figure will be counted as one word. 230 Al x9n8g Examples. 2 words 5 " .3 " Examples. 4442 44,42 165 East 22d St. 4 words 5 " 8 « 74% Exceptions. 5 " Exceptions. A. M. P. M. F. 0. B. (or fob) C. O. D. (or cod) " " (quotation marks) ( ) (parenthesis) 1 word C. I. F. or C. F. I (or cif or cfi) C. A. F. (or caf) O. K. Per cent (or percent) 1 word 1 " 1 " 1 " 1 " In ordinal numbers the affixes, st, nd, rd and th will each be counted as one word. Examples. 1st 2ud Examples. 2 words Srd 2 words 2 " 1th 2 " It facilitates coiinting the number of words in a tele- gram to place five words on each line. POSTAL TELEGRAPH - COMMERCIAL CABLES TELEGRAM imamwm^mimm ] uam nruT u taoi s-mi . /annaiy 1 1916 fannlnal Ballway of iaerles Chicago Illinois Dnanased VlTorr* i-potimb Inferno Anticipate I^rruBieal Disgracad Balden Fewel Today Oulf Ball»»y CoBsp&nj 231 Translation. Unamazed Is my understanding correct? Viverra Voucher will be issued Apotime as soon as approved. Inferno Shipping instructions will be sent by mail Anticipate Anticipate Tyrannical no trouble in regard to Disgraced delay caused by break in line. Maiden KM carloads Fewel went forward to destination Today today. When including a quotation in a telegram, begin and end with the word ' ' quote, ' ' as POSTAL TELEGRAPH ^ COMMERCIAL CABLES NIGHT TELEGRAM SEHD the foll^wima MUtt Mi UrmM •M bmck WrooC vUeft JokB telth I. Mfr>0e< to tM* Butte liontasa Oriseoll wrltsB for first Can r<" /CHARCB -~T JKfTKHS0»~7 / 13 wordj i IKtMi nnn ■> am fair 1 1916 QTOTX attend call ingaat meat lug QDOn Night Letters— The charge for Night Letters or Letter- grams of 50 words or less is the regular day rate for 10 words and 1-5 of this rate for each additional 10 words. Should be written in plain English ; code or cipher not per- mitted. May be filed at any hour of the day or night up to 232 midnight, delivery being made as early as convenient the following morning. At option of Telegraph Company they may be mailed at destination to addressee. Artificial characters representing trade names or terms, trade desig- nations of cotton shipments, brands or grades of flour and other manufactured products, are permissible, provided the characters are used in their natural sense and not used to convey a hidden meaning as code or cipher words do. Example: '^Uneeda" (biscuit) ; "XXX" (brand of flour). Day Letters — Must be written in plain English; code language not permitted. Fifty words or less charged at the rate of li/o times a Ten- Word Day Message Rate, and 1-5 of the initial rate for such fifty words is charged for each additional ten words or less. May be filed at any time and will be transmitted and delivered as promptly as the Telegraph Company's facili- ties permit in subordination to the full paid message trajffic. Night Messages — ^Must be written on Night Message form. Received after 6 o 'clock p. m. for delivery the following morning, at reduced rates, but in no case less than 20 cents for a single message. SUMMARY of TELEGRAPHIC RATES FROM AND TO NEW YORK CITY (subject to change) 50- Word NIGHT LETTER RATE— same as Ten-Word DAY MESSAGE 50-Word DAY LETTER RATE— ly^ times Ten-Word DAY MESSAGE 2S3 Rates for TEN-WORD DAY MESSAGES Figure in parenthesis indicates rate for each word over ten. Cents Cents Alabama, GO— (4) Nebraska, GO— (4) Arizona, 100— (7) Nevada, 100— (7) Arkansas, GO— (4) New Hampshire, Various California, 100— (7) New Jersey, 25— (2) Colorado, 75— (5) New Mexico, 75-(5) Connecticut, . 25— (2) New York, Various Delaware, 30— (2) North Carolina, 50— (3) Dist. of Columbia, 30— (2) North Dakota, 75— (5) Florida, *G0— (4) Ohio. 40— (3) Georgia, GO— (4)- Oklahoma, 75— (5) Idaho, 100— (7) Oregon, 100— (7) Illinois, 50— (3) Pennsylvania, Various Indiana, 50— (3) Rhode Island, 30— (2) Iowa, 60— (4) South Carolina, 60— (4) Kansas, 60— (4) South Dakota, 75— (5) Kentucky, 150— (3) Tennessee, 50— (3) Louisiana, 60— (4) Texas, 75— (5) Maine. Various Utah, 75- (5) Maryland, Various Vermont, Various Massachusetts, Various Virginia, Various Michigan, Various Washington, 100— (7) Minnesota, 60— (4) West Virginia, 40-(3) Mississippi, 60— (4) Wisconsin §60— (4) Missouri, $60— (4) Wyoming, 75-(5) Montana, 75— (5) *Key West $L00— (7). +St. Louis .50— (3) tCoviugton, Newport .40 — (3). §Milwaukee .50— (-3) Wireless — Prepaid messages are accepted for transmis- sion at sender's risk to nearly all of the Atlantic and Pa- cific ocean steamships and boats, on the Great Lakes and Long Island Sound. Notice of the sighting of an incoming steamer may be obtained from the Telegraph Company, upon application, at a cost of One Dollar in Greater New York, Hoboken and Jersey City, N. J. ; all other places, an additional charge 234 is made of tolls on one ten-word message from New York City. In New York, Brooklyn and vicinity the notice is received in time to allow friends to be at the dock when the steamer arrives. For inland places, the notice conveys the intelligence of the near approach of home-coming steamers. Money Transferred by Telegraph. See Money Orders. Telephone. An idea of the vast amount of business that is transacted over the telephone may be gained from the figures of the Bell Telephone System, which show that the number of telephone conversations held in the United States each year is greater than the com- bined number of telegrams and first-class letters sent through the United States mail, and that in New York City alone there are over two million telephone conversations held daily. There are in Greater New York nearly 600,000 telephones and over 7,000 telephone operators. It is quite as important to know how to efficiently nego- tiate and consummate a piece of business over the tele- phone — voice to voice — as it is to accomplish the same at a conference — face to face. Learn the Art of Telephony. * ' The Voice With the Smile Wins ' ' is the slogan of the New York Telephone Company. Concentrate on what is being said over the telephone. Speak clearly and distinctly, using the kising inflec- tion. Answer calls promptly and politely. Do not ask others to * ' Hold the Wire " ; it wastes time and creates an unfavorable impression. Use the telephone directory to make sure you have the right number ; do not trust your memory. Be slow to blame the operator for a mistake; she may not be at fault. If you are on the wrong line, excuse yourself, remember- ing you have interrupted someone who is not to blame for the mistake. The telephone reflects your personality; be yourself when telejDhoning. Be courteous. Courtesy is like oil to machinery — the lack of it will cause friction. One of the surest ways of losing the regard of a person to whom you are talking, is to be inattentive to what he is saying. Concentrated, courteous attention given to a telephone conversation is a mark of respect paid to the talker that will be appreci- ated in most cases. Short abrupt answers or curt and im- polite questions should be avoided. In practicing court- esy over the telephone, several points may be kept in mind that will be found helpful. You cannot see the person to whom you are talking, but the telephone reflects your accents and inflections so perfectly that you must be yourself. In making a call, the telephone directory should be con- sulted in practically every case. A large percentage of the wrong connections are a direct result of a wrong number being called. For example, there are many combinations of a number with four figures — 4354, 3454, 4534, etc. — 236 any one of these may be asked for if the memory is de- pended upon. Time will be saved and annoyances avoided if the person calling identifies himself at once. * * Hello ' ', that ungrace- ful and rude little word that used to preface a telephone conversation, has been tabooed. The proper way to an- swer your telephone is to say, ''Smith and Company — Miss Jones speaking. ' ' That identifies you at once and the person calling is able at once to deliver his message or ask for the particular person he wants. If you are not the person wanted, make an effort to locate the proper person at once or politely give the infor- mation where he or she may be found. Offer to take a message and in some way show that you feel a responsi- bility for the proper delivery of the message. Hour- Mr TELEPHONE MESSAGE Date — -- (Tel. No ) CALLED Mr. Message- (Signed).- A wide awake private branch exchange operator can do wonders to help the business of her employer. She should 237 know how to consult the telephone directory quickly for telephone numbers that are required. She should learn to recognize the voices of customers and in answering call them by name, a courtesy that is flattering and appreciated. Slie should know for whom most of the incoming calls are intended and quickly switch each call to the proper person with minimum delay. New customers are always im- pressed with the courtesy and consideration they receive from the firm's switchboard operator. Ticker. The machine which prints automatically, on a narrow paper tape, the prices and num- ber of shares being sold on an exchange. These quotations are sent out from the Board Eoom of the Stock Exchange almost immediately after the actual transaction on the floor of the Exchange. The approval of a committee of the Stock Exchange must be obtained in order to rent one of these tickers and receive the quotations. The Produce, Cotton and other exchanges have similar machines to re- cord their quotations and sales. Time. See Difference in Time. Ship Time — The nautical day begins at noon and is divided into "watches" of four hours each, except from 4 to 8 p. m., which time is divided into two watches of two hours each. Each hour and half hour of the day is announced by ship's bell. The time on board ship is changed daily ; in going east- ward it is put forward four minutes for each degree of 238 longitude, and in going westward it is set back four min- utes for each degree. Tonnage. Tons of freight hauled by a railroad. The freight capacity of a steamer is arrived at by finding the cubic capacity after deducting the amount of space taken up by machinery, etc. To Wit. That is to say. Trackage. The right of one railroad to operate its cars over the rails of another road. Trade. A discount on the list price made to dealers. Discount. Trademark. A special mark or emblem used by a manu- facturer to represent or designate his goods, which mark, for the manufacturer's protection, is regis- tered at the Patent Office at Washington, D. C, under the United States law relating to Trade-Marks, approved Feb- raary 20, 1905 (Statutes at Large, vol. 33, part 1, pp. 724- 731). A Trademark is good for thirty years. Travelers Are a form of credit used for the conveni- Checks. ence of travelers and the protection of their traveling funds. At the time of purchase the holder places his or her signature in the upper right hand corner of the check. This provides absolutely against loss, for the check then becomes payable only when coun- tersigned in the lower left-hand corner by the same person 239 in tlie presence of person cashing it. Comparison of the two signatures, which must agree, establishes the necessary identification. They have the advantage over a Letter of Credit, in that the Letter of Credit must be presented during banking hours, whereas a Traveler's Check is ac- cepted generally by hotels, railroads, steamship lines, mer- chants, shop-keepers, etc., at its face value in gold or its equivalent in the money of the country where accepted, and may be cashed on Sundays, holidays or fete-days either before or after business hours. These checks are a convenience abroad or for tourists in Canada and the United States. TRAVCLER'S CMCOUC 'ADAMS EXraCSS COHPAMY .191 4 m — /^ ^ OR ITS Equivalent AS Specifie L...>;_ l'glg^l ~uo»|«;s2y|......>|.i5v;%^ Ten DollarsI z' -lo sVisUii'S Urzii mizMm'm USooTs^^ A Reduced Facsimile of a $10 Tkavelek's Check. Trust Any domestic corporation formed for the Company. purpose 0/ taking, accepting and executing such trusts as may be lawfully committed to it, and acting as trustee in the cases prescribed by law, and receiving dej^osits of moneys and other personal property, and issuing its obligations therefor, and of loaning money on real or personal securities. Trust Deed. See Deeds. 240 Type. Samples op Printing Type, 6 pt. Caslon Oldstyle. An interesting feature of the work is tbat it keeps us the ereater par 6 pt. Bookman Oldstyle. This is the place that I cherished since the day 8 pt. Ronaldson Oldstyle. If we please you tell your friends 8 pt. Cheltenham Oldstyle. If we please you tell your friends, if not, tell us 10 pt. Cheltenham Bold. This type is popular 10 pt. Caslon Bold. At the time the outcome 12 PT. PLATE GOTHIC. THESE 12 PT. ENGRAVERS RO 14 pt. Litho Roman* Between 14 PT. ENGRAVER 18 pt XCubot Black. ZxQcnt^ iaptiEngrawr0®IbiEnglteIj. Jt Underwrite. To subscribe to, or undersign. To UNDERWKiTE iusurancG is to issue poli- cies of insurance. See Lloyds. To underwrite an issue of stocks or bonds is to subscribe to all or part of the same. See Syndicate. Usury. An interest charge exceeding the legal rate. See Interest. Valid. Legal ; legitimate ; lawful. Venue. Neighborhood. ' ' Change of venue ' ' — change of district in which a case is to be tried. Ml Verification. An affirmation sworn to by a party to an action that what he has stated is true to the best of his knowledge and belief. Form of Verification. CITY OF j COUNTY OF I 7>p/»// duly stcorn, saifs that he is the herein, that the foregoing is true to his own knowledge, except as to the matters which are therein stated to he alleged on information and belief, and as to those matters be believes it to be true. Stvorn to before me, thiJ^ ) day of 191 ^ Verbatim. Word for word. Void. Voucher. Voucher Check. Illegal, not binding, without effect, not good. Receipt. See Checks, Waiver. The giving up of a right. Wall Street. A street in the downtown section of New York City, running from Broadway to the East River, on which is located the United States Sub- Treasury, many large banking houses and in close prox- imity to which is the Stock Exchange. It is the financial 242 center of the United States, and in this connection Wall Street is often referred to as meaning the national money market or financial interests of the country as a whole. Threadneedle, Throgmorton and Lombard Streets in England have a similar significance. In the early days, when New York (Manhattan) be- longed to the Dutch, Wall Street was the site of a fortified wall which formed the southern defence to the city, from which it is named. At its head, on Broadway, old Trinity Church, where George Washington is said to have worshipped, still stands, and a statue of Washington in front of the Sub- Treasury marks the spot on which he delivered his first inaugural address. Warrant. An order. A writ of arrest or search. Warranty See Deeds. Deed. Watered See Bonds and Stocks. Stock. Weights and Measures. Avoirdupois Weight. 27 Ji Grains = 1 Drachm (dr.) or 27 Ji Gra 10 Drachms = 1 Ounce (oz.) or 437^ " 16 Ounces = 1 Pound (lb.) or 7000 25 Pounds = 1 Quarter (qr.). 4 Quarters = 1 Hundredweight (cwt.) 20 Cwts. = 1 Ton. 2000 Pounds = 1 Short Ton. 2210 Pounds = 1 Long Ton. 243 Apothecabies' Weight. 20 Grains = 1 Scruple, 8 Drachms = 1 Ounce. 3 Scruples — 1 Drachm. 12 Ounces = 1 Pound. Diamond Weight. 16 Parts = 1 Grain (4-iJths Grain Troy.) 4 Grains — 1 Carat (o l-5th Grains Troy.) Troy Weight. 24 Grains = 1 Pennyweight, or 24 Grains. 20 Pennywts. — 1 Ounce, or 480 " 12 Ounces = 1 Pound, or 5760 " Minimum Weights of Pboduce. The following are minimum weights of certain articles of produce according to the laws of the United States : Per Bushel. Wheat 60 lbs. Corn, in the ear 70 '* Corn, shelled 56 " Rye 56 " Buckwheat 48 " Barley 48 " Oats 32 " Peas 60 " White Beans 60 " Castor Beans 46 " White Potatoes 60 " Sweet Potatoes 55 " Onions 57 " Turnips 55 " Per Bushel. Dried Peaches 33 " Dried Apples 26 " Clover Seed 60 '* Flax Seed 56 " Millet Seed 50 " Hungarian Grass Seed 50 " Timothy Seed 45 " Blue Grass Seed 44 " Hemp Seed 44 " Salt (see note below). C®rn Meal 48 " Ground Peas 24 '* Malt 34 " Bran 20 " Salt. — Weight per bushel as adopted by different States ranges from 60 to 80 pounds. Coarse salt in Pennsylvania is reckoned at 80 pounds, and in Illinois at 50 pounds per bushel. Fine salt in Pennsylvania is reckoned at 62 pounds, in Kentucky and Illinois at 55 pounds per bushel. ■ — World Almanac. Cubic Measube. 1728 Cubic Inches = 1 Cubic Foot. 27 Cubic Feet = 1 Cubic Yard. 244 Circular Measure. 60 Seconds 60 Minutes 30 Degrees 90 Degrees 4 Quadrants SCO Degrees 1 Minute 1 Degree 1 Sign 1 Quadrant 12 Signs 1 Circle Cloth Measure. 2^ Inches = 1 Nail 4 Nails = 1 Quarter 4 Quarters = 1 Yard 2 Pints = 1 Quart 8 Quarts = 1 Peck. 4 Peclts = 1 Bushel. Det Measure. 8 Bushels = 1 Quarter. 3G Bushels = 1 Chaldron. 1 Bushel = 2150.42 Cubic Inches. Linear Measure. 12 Inches = 1 Foot 3 Feet = 1 Yard 5^ Yards — 1 Rod 40 Rods = 1 Furlong 8 Furlongs = 1 Mile 5280 Feet = 1 Mile 3 Miles = 1 League 4 Gills = 1 Pint. 2 Pints z= 1 Quart. 4 Quarts = 1 Gallon. Liquid Measure. 311/ 63 252 Gallons = 1 Barrel. Gallons = 1 Hhd. Gallons = 1 Tun. Mariner's Meiasure. C Feet 120 Fathoms Tj/^ Cable Lengths 5280 Feet 6085 Feet — 1 Fathom = 1 Cable Length = 1 Mile = 1 Statute Mile = 1 Nautical Mile 245 Paper Measure. 24 Sheets 20 Quires 2 Reams 5 Bundles 1 Quire 1 Ream 1 Bundle 1 Bale 144 Square Inches 9 Square Feet 3014 Square Yards 40 Square Rods 4 Roods Gunter's Chain 10 Square Chains (340 Acres 27214 Square Feet 43,560 Square Feet Square Measure. 1 Square Foot. 1 Square Yard. 1 Square Rod, Perch or Pole. 1 Rood. 1 Acre. 22 Yards or 100 Links,. 1 Acre. 1 Square Mile. 1 Square Rod, 1 Acre. Surveyors' Measure. 7.92 Inches — 1 Link 25 Links = 1 Rod 4 Rods ^ 1 Chain 10 Square Chains or 160 Square Rods = 1 Acre 640 Acres ^r 1 Square Mile 36 Square Miles — 1 Township Time Mela.sure. 60 Seconds — 1 Minute ()0 Minutes = 1 Hour 24 Hours = 1 Day 7 Days = 1 Week 28, 29, 30 or 31 Days = 1 Calendar Month 30 Days — 1 Interest Month 365 Days =r 1 Year 366 Days = 1 Leap Year 246 Wills. All persons who have attained the age of eighteen years and are of sound mind and memory may make a will. In most states the will must be in writing, signed by the testator with two attesting witnesses who must sign in the presence of the testator and of each other. The wording or form is immaterial, so long as the inten- tion of the testator is clear. A second will invalidates a former one, provided it con- tains words expressly revoking it. A bequest is often made by a man to his wife in ''lieu of dower, ' ' the one-third she is entitled to receive by law. See Release of Dower. Executor — (or executrix — fem.). One who is nomin- ated in the will to carry out its provisions. Administrator — ( or administratrix — fem. ) . One who is appointed to distribute the property of an intestate. The next of kin is usually given preference. Shobt Form of Will. X of County being of sound and dinposinf/ mind and memory, hut inindful of the uncertainties of this life, do hereby make, publish ayid declare this to be my Last Will and Testament, in manner and form followincj, that is to say.- FIRST: I direct that all tny just debts, funeral and testamentary ex- penses be paid as soon after my decease as conveniently can be done. SECOND: I give and bequeath to etc., etc. I hereby nominate, constitute and appoint sole executor of this my Will and I hereby revoke all former and other iiills by me made and declare this and this only to be my last Will and Testament. 247 Ifn TRIlttncse TWlbcrcof / have hereunto set my hand and seal this day of nineteen h un- dred (L.S.) F^uhscribed, sealed, published and declared 111/ as and for her last Will and Testament, in the presence of each of us, who, at her request, in her presence, and in the presence of each other have here- unto subscribed our names as witnesses this dap of 19.... residing at residing at Codicil — Is an addition or alteration to a will. This is a codicil to my last tcill and testament dated. TSnbcrcad hy my said will, I have given nil my / now declare that it is my tcill that instead of that provision she shall have And I hereby revoke the appointment of to be one of my executors, and I appoint to take that office, with all the powers and duties in my said will declared. Un TKIlttnCBS "Wllbcrcot / have hereunto set my hand this „ day of 19.... (Signature) {Attestation clause Signature of witnesses.) Probate — As soon as possible after the death of the tes- tator the will should be probated (proved) ; that is, the wit- nesses, if living, should appear before the proper court and testify as to its genuineness. Without See Notes. Recourse. This book is DUE on the last date stamped below FormL-9-157>i-ll,'27 3556 Hat every business arT-sTTouXanaiow • 3 1158 00599 3315 P^F I1AR29 ipso HP -uj- UC SOUTHERN REGIONAL LIBRARY FACILITY AA 001 01 8 464 6 UNIVK: NGELE!-