above necessary precaution, every testator would take the trouble to look over his will once a year, as regularly as he balances his books, and consider for a few minutes what alteration has taken place in his circumstances during the preceding year, it is highly probable that very many disputes and lawsuits would be prevented.

INDEX.

[In preparing this Index, the author had the assistance of WILLIAM Y. CARVER, Of
Philadelphia, whose friendly services, rendered while this book was being stereotyped
and the writer was ill, merit an acknowledgment that should have been made in the
Preface.]

ACCEPTANCE, of bills, how made, 296; what amounts to an, 296.
Account Books, for farmers' use, 148.

Accuracy, as a business habit, 74; in bookkeepers and mechanics, 75.
Adams, John Quincy, his punctuality, 73; his improvement of time, 128.
Addison, on domestic young women, 88; on commercial nations, 180.
Adulteration of merchandise, a moral wrong, 118; extent of, in gro-
ceries, 233.

Advertising, best methods for retailers, 217; what is judicious, 259;
agencies for, 260.

Advances, what are imprudent in commission merchants, 334; to chil
dren, should be noted in Will, 366.

Age, proper, for marrying, 83; conflicting views on, 83.

Agriculture, eulogy on, 138; in Great Britain, 139. See FARMING.

Agricultural implements, when should be sold at cost, 248.

Amiability in women, 87; influence of marriage on, 87.

Alterations in buildings, effect of, on insurance, 306; in notes or bills,
293; in checks, who must bear loss, 348.

Animals, fancy, 143; what, farmers should buy, 143.

Appropriation of payments, when there are different accounts, 352.

Aristotle on marriage, 83; on money, 192.

Arithmetic, indispensable in business, 50; how to learn, without slate or

pencil, 77; advantage of, to married women, 89.

Articles of copartnership, when necessary, 96; what they should con

tain, 99 to 104.

31

369

Astor, John Jacob, his early life, 129; his mercantile integrity, 130.
Auction, buying goods at, 236.

Auctioneers, privileges of, 273; restrictions upon, 273.

Average, general, meaning of, 318.

BACON, Lord, value of his philosophy, 35; remark of, on riches, 39; how

to work men, 175; on speech-makers, 332.

Baggage, carriers' responsibility for, 316.

Banking, safe limits in, 188.

Bank-notes, payment in, when lawful, 344; cut in halves, 351.
Bankruptcy, law of, in England, 338; in United States, 339.

Baird, H. C., on money, 193.

Bargains, morality of, how tested, 111.

Barnum, P. T., his art of money-getting, 134 to 137; his story of buying

a sofa, 330.

Beauty, a loadstone, 219; when a disadvantage in saleswomen, 220.

Bentham, on formation of habits, 70.

Bills of Exchange, law of, 294 to 299.

Bills of Lading, what should be expressed in, 317.

Bill of Parcels, why it is important to examine, 187.

Blacksmith, the ideal, 155; qualifications required by, 155.

Bonds, points to be looked to before taking, 349.

Bonaparte, his love of mathematics, 52; early genius, 152; influence of,
over his soldiers, 228.

Boys, best recommendations for, 66; country, get on faster than city, 67.
Brassey, Thomas, his wonderful memory, 55; his treatment of workmen,
173; on difference in efficiency of laborers, 177.

Bricklayers, qualifications for, 154; difference in efficiency of, 177.
Brokers, definition of, 274; law relating to, 275.

Brooks, Peter C., remark of, on giving away money, 38.

Brougham, Lord, a punctual man, 73.

Budgett, Samuel, why not a model merchant, 117; mode of dealing with

his employees, 228.

Bulwer, on will to labor, 124; on limits of speculation, 320.

Burglars, best protection against, 208.

Burritt, Elihu, his mastery of languages, 127.

BUSINESS HABITS AND MAXIMS, chapter on, 70 to 81.

BUSINESS, FAILING IN, chapter on, 329 to 342.

Business is king, 33; how defined, 34; object of, 35; how to establish

a new, 195.

Butter, with what adulterated, 234.

BUYING AND SELLING MERCHANDISE, chapters on, 182 to 300.
Buyers, points for, 231 to 243; characteristics of model, 232.
By-bidding at auction, not allowable, 273.

CALCULATION, different meanings of, 76; how the value of honesty may
be tested by, 79.

Calhoun, J. C., his habits of study, 126.

Capital, result of saving, 42; not antagonistic to labor, 43; amount re-
quired in farming, 142; proportion to liabilities in merchandis-

ing, 188; in banking, 188.

Carpentry, advantages of, as a trade, 153; qualifications to excel in, 154.
Cargo, responsibility for damage to, 316.

Carriers, common, rights of, 312; who are, in law, 313.

Charter parties, rule in relation to, 274.

Checks, effect of dishonor of, 345; when must be presented, 346; not
intended for circulation, 347; effect of paying forged or altered,
348; when bank not liable, 349.

Chalmers, his eulogy on commercial honor, 47.

Clay, Henry, his wonderful memory, 55; how he became an orator, 125.
Clerks, how instructed in early times, 51; advice to, in seeking situa-

tions, 67; dangers surrounding, 68; qualities sought for in, 219;
best security for good conduct of, 220; impolite, an injury to busi-
ness, 224; duties of, to employers, 227; if faithful, should be re-
tained, 258.

Chesterfield, Lord, his letters on manners and style, 58.

Cicero, his opinion of artisans, 35; on the corn merchant of Rhodes, 112.
- Clothing, questions for manufacturers of, 121; new rules of a dealer in, 229.
Coal, when without value, 41; foundation of manufactures in England, 165.
Cobb, N. R., his remarkable vow, 37.

Codicil, meaning of, 366; how witnessed, 366.

Coffee, adulteration of, 233.

College education, not recommended, 62; Hilliard's remark on, 62.

Commercial colleges recommended, 63.

Commercial travellers, importance of, 253.

Common law, definition of, 44; maxims of, 45; warning of, to buyers

of merchandise, 237.

Common sense, definition of, 33; as applied to business, 34.

Commissions, when brokers not entitled to, 275.

Commission merchants, see FACTORS.

CONSCIENCE IN BUSINESS, chapter on, 110 to 122.