390 



THE POPULAR EDUCATOR. 



40s. 3d. ; Brazil, 1 hhcl. = 15 cwt. @ 30s. 3d. ; Bengal, 1 hlid. = 

 18 owt., @ 44s. (Less 2\ % for Cash). Received Cash same time. 



March 8. Eeceived Bills : No. 37, from Atkins and Fry, due 21 Mar. ; 

 No. 38, from Fox and Co., due 28 Mar. 



March 9. Received Cash for Bill No. 31. Sold per E. Hodgson, 

 Coffee, per Neptune, 30 tierces = 210 cwt., @120s. His brokerage 

 on do., at 1^ %. Sold to A. Ledbrooke, Tea : Congou, finest, 10 

 chests == 800 Ibs., @ 2s. 5^d. ; Souchong, 10 chests = 800 Ibs., @ 

 2s. 3|d. ; Coffee : Mocha, ungarbled, 10 bales = 20 cwt., @ 80s. 

 Sold to Winter and Co., Coffee: Eio, 10 Robins = 15 cwt., @ 

 45s. 3d. ; Tea : Gunpowder, 10 chests = 800 Ibs., @ 2s. 6^d. 



March 10. Drew Bill No. 39 on A. Ledbrooke, due @ 1 ino. Drew 

 out of Cash: Petty Cash, 10; J. Hay ward, Private ace., 20; 

 J. Evans, Private ace., 20. Paid Wages, 5. W. Collins and 

 E. George, Travelling Expenses, 7 7s. each. 



March 12. Received Cash from Owen and Co. Received Cash for 

 Bill No. 21. Paid Bill No. 6. Sold to L. F. Tyler and Son, Tea : 

 Congou, good, 20 chests = 1,600 Ibs. , @ Is. 6|d. Sold to Smith 

 and Brown, Tea .- Hyson, 5 chests = 350 Ibs., @ 2s. Ojd. ; Coffee : 

 Jamaica, good, 2 tierces = 14 cwt., @ 85s. 9d. ; Costa Rica, 10 

 bags = 15 cwt., @ 67s. lOd. Sold to Osmond and Co., Coffee : 

 Mocha, garbled, 10 bales = 15 cwt. , @ 97s. 6d. ; Jamaica, fine, 1 

 tierce = 7 cwt., @ 110s. 6d. Sold to North and Co., Sugar: W. 

 India, 1 tierce = 8 cwt., @ 10s. ; Brazil, 1 hhd. = 15 cwt., @ 30s.; 

 Bengal, 1 hhd. = 18 cwt., @ 43s. 9d. 



March 13. Drew Bills : No. 40, on Osmond and Co., due @ 1 mo. ; 

 No. 41, on North and Co., due @ 1 mo. Sold to Hunter and Co., 

 Tea.- Congou, finest, 10 chests = 800 Ibs., @ 2s. 5d. ; Souchong, 

 10 chests = 800 Ibs., @ 2s. 4d. ; Gunpowder, 10 chests = 800 Ibs., 

 @ 2s. 6^d. Eeceived Cash for Bill No. 4. 



March 14. Received from Hunter and Co., 100 on ace. Drew Bill 

 No. 42 on Hunter and Co., due @ 1 mo., for balance of ace. 

 Eeceived Cash from Meredith nnd Co. Received Cash for Bill 

 No. 32. 



March 15. Sold to Edwards and Co., Coffee : Mocha, ungarbled, 10 

 bales = 20 cwt., @ 79s. ; Rio, 10 Robins = 15 cwt., @ 44s. 9d. ; 

 Jamaica, fine, 1 tierce = 7 cwt., @ 110s. 9d. Bought of Wiugrarn 

 and Co., Sugar : W. India, 13 tierces = 104 cwt., '@ 31s. 6d. ; 

 Brazil, 7 hhds. = 105 cwt., @ 19s. 9d. (Less 2^ % for Cash). 

 Bought of Reed and Co., Sugar: Bengal, 7 hhds. = 126 cwt., @ 

 34s. 6d. (Less 2- % for Cash in a fortnight). Bought of H. Bate- 

 man and Son, Coffee : Jamaica, fine, 10 tierces = 70 cwt., @ 102s. 

 (Less 21 %). 



March 16. Paid Wingram and Co. Accepted Bill No. 27, drawn by 

 H. Baternan and Son, due @ 2 mos. Received Cash for Bill No. 

 23. Received Cash from Winter and Co. Sold to Kebble and 

 Williams, Coffee : Jamaica, good, 1 tierce = 7 cwt., @ 86s. ; Costa 

 Eica, 10 bags = 15 cwt., @ 67s. 6d. ; Mocha, garbled, 10 bales = 

 15 cwt., @ 97s. 3d. 



March 17. Drew Bill No. 43 on Kebble and Williams, clue @ 1 mo. 

 Eeceived Cash for Bills Nos. 24 and 36. Eeceived Cash from 

 Duncan and Forbes. Sold to Dean and Son, Tea : Congou, good, 

 20 chests = 1,600 Ibs., @ Is. 6^d. ; Congou, finest, 5 chests = 400 

 Ibs., @ 2s. 5d. ; Hyson, 5 chests = 350 Ibs., @ 2s. Id. Sold to 

 Allatson and Co., Tea: Gunpowder, 20 chests = 1,600 Ibs., @ 

 2s. 6d. ; Souchong, 10 chests = 800 Ibs., @ 2s. 3d. Sold to Mears 

 and Fry, Sugar : W. India, 2 tierces = 16 cwt., @ 39s. 3d. ; Brazil, 

 1 hhd. = 15 cwt., @ 28s. ; Bengal, 1 hhd. = 18 cwt., @ 43s. 6d. 

 Paid Bill No. 9. Paid Wages, 5. W. Collins and E. George, 

 Travelling Expenses, 7 7s. each. 



March 19. Received Bills : No. 44, from Dean and Son, due 26 Mar. ; 

 No. 45, from Mears and Fry, due 28 Mar. Drew Bill No. 46 on 

 Allatson and Co., due @ 1 mo. Eeceived Cash from Clayton and 

 Co. and Owen and Co. Sold to Tucker and Co., Tea .- Gunpowder, 

 10 chests = 800 Ibs., @ 2s. 6jd. Received Cash same time. Sold 

 to H. Eossiter, Coffee : Mocha, ungarbled, 5 bales = 10 cwt., @ 

 79s. 3d. ; Rio, 10 Robins = 15 cwt., @ 44s. 6d. ; Jamaica, fine, 2 

 tierces = 14 cwt., @ 110s. Bought of J. Vavasseur, Tea : Congou, 

 good, 50 chests = 4,000 Ibs., @ Is. 5d. Bought of J. Gilbertson, 

 Coffee : Jamaica, good, 10 tierces = 70 cwt., @ 78s. ; Costa Rica, 

 40 bags = 60 cwt., @ 60s. ; Mocha, garbled, 40 bales = 60 cwt., @ 

 90s. (Less 2^ % for Cash in a month). 



March 20. Accepted Bill No. 28, drawn by J. Vavasseur, due at 2 mos. 

 Paid J.' Gilbertson and H. Bateman and Son their invoices of 20 

 Feb. Sold to F. Notley, Tea .- Congou, good, 10 chests = 800 Ibs., 

 @ Is. 6 Jd. ; Congou, finest, 5 chests = 400 Ibs., @ 2s. 5d. Sold 

 to Freeman and Dale, Coffee: Jamaica, good, 2 tierces = 14 cwt.,@ 

 86s. ; Costa Rica, 10 bags= 15 cwt., @ 67s. ; Mocha, garbled, 10 

 bales =15 cwt., @ 97s. Sold to Mitchins and Co., Sugar: W. 

 India, 2 tierces = 16 cwt., @ 39s. ; Brazil, 1 hhd. = 15 cwt., @ 

 28s. 3d. ; Bengal, 1 hhd. = 18 cwt., @ 43s. 



March 21. Drew Bills : No. 47 ou Freeman and Dale, due@ 1 mo.; No. 48, 

 on Mitchina and Co., due @ 1 mo. Received Cash for Bill No. 37, 

 and Cash from J. Tilley. Sold to Fox and Co., Tea .- Souchong, 

 10 chests ~= 800 Ibs., @ 2s. 3d.; Hyson, 10 chests = 700 Ibs., @ 

 2s. Sold to A. Ledbrooke, Tea: Gunpowder, 20 chests = 1,600 

 Ibs., @ 2s. 6d. Sold to G. Kennett, Cbffee : Mocha, ungarbled, 5 



bales = 10 cwt., @ 79s. ; Rio, 10 Robins = 15 cwt., ( 

 Jamaica, fine, 2 tierces = 14 cwt., @ 110s. 3d. 



March 22. Drew Bills : No. 49, on A. Ledbrooke, due @ 1 mo. ; No. 

 50, on G. Kennett, due @ 1 mo. Paid Freight of Sugar, per the 

 Comet, 81 3s. 2d. ; Paid Duties and Fees on do., 283 10s. Paid 

 Dock Dues, etc., on do., 25 17s. 3d. 



March 23. Received Cash from E. Hodgson for Coffee sold at Public 

 Auction, March 9, less his brokerage on do. Received Cash from 

 L. F. Tyler and Son. Sold to H. Paton, Tea : Congou, good, 20 

 chests = 1,600 Ibs., @ Is. 6d. ; Gunpowder, 5 chests = 400 Ibs., @ 

 2s. Gd. Sold to Lockley and Fife, Coffee : Jamaica, good, 2 tierces 

 = 14 cwt., @ 85s. 6d. ; Costa Rica, 10 bags = 15 cwt., @ 66s. 6d. ; 

 Mocha, garbled, 10 bales = 15 o ?t., @ 98s. Sold to Atkins and 

 Fry, Sugar : W. India, 2 tierces = 16 cwt., @ 39s. ; Brazil, 1 hhd. 

 = 15 cwt., @ 28s. 3d.; Bengal, 1 hhd. = 18 cwt., @ 43s. 3d. (Less 

 If % for Cash). 



March 24. Received Cash from Atkins and Fry. Drew Bill No. 51 on 

 H. Paton, due @ 1 mo. Received Cash for Bills Nos. 27 and 28. 

 Drew out of Cash : Petty Cash, .10 ; J. Evans, Private ace., 

 20; J. Hayward, Private ace., 20. Paid Wages, 5. W. Collins* 

 and E. George, Travelling Expenses, 7 7s. each. 



March 26. Made up the Account Sales of Coffee per the Neptune. 

 Our Commission 2i % on gross amount. Received Cash for Bill 

 No. 44. Paid Gibson and Milner 50 for one quarter's rent of 

 Counting-house and Warehouse. Effected an Insurance in the 

 Sun Fire Insurance Office on Stock, Fixtures, etc., on 4,000; 

 Premium, 12; Duty, 3. One year, to Lady-day, 188 . Sold 

 to Wheatley and Co., Tea : Congou, finest, 10 chests = 800 Ibs., @. 

 2s. 4|d. ; Hyson, 7 chests = 490 Ibs., @ 2s. Id. Bought of J. 

 Allport, Tea : Gunpowder, 30 chests = 2,400 Ibs., @ 2s. 5d. ; 

 Hyson, 15 chests = 1,050 Ibs., @ Is. lid. (Less 2| % for Cash). 

 Bought of Bayley and Co., Coffee : Mocha, ungarbled, 20 bales = 

 40 cwt., @ 71s.; Rio, 20 Robins = 30 cwt., @ 36s. 3d. (Less 2j % 

 for Cash). Paid Eates and Taxes, 6 13s. 4d. 



March 27. Paid J. Allport and Bayley and Co. Eeceived Cash from 

 Wheatley and Co., and H. Rossiter. Eeceived Cash for Bills Nos. 

 29 and 30. Sold to E. Davey, Tea : Congou, good, 10 chests = 

 800 Ibs., @ Is. 6d. ; Souchong, 10 chests = 800 Ibs., @ 2s. 3d. ; 

 Gunpowder, 5 chests = 400 Ibs., @ 2s. 6d. Sold to Gilfillan and 

 Co., Coffee : Jamaica, good, 2 tierces = 14 cwt., @ 85s. 9d. ; 

 Mocha, ungarbled, 5 bales = 10 cwt., @ 79s. ; Costa Rica, 5 bags 

 = 7 cwt. , @ 67s. ; Rio, 5 Robins = 7J cwt., @ 45s. Sold to- 

 Eabbit and Son, Coffee : Mocha, garbled, 5 bales = 7% cwt., @ 98s. ; 

 Jamaica, fine, 2 tierces = 14 cwt., @ 110s. 6d. Received Cash 

 same time. Sold to Day and Co., Sugar : W. India, 2 tierces = 

 16 cwt., @ 39s. ; Brazil, 1 hhd = 15 cwt., @ 28s. ; Bengal, 1 hhd. 

 = 18 cwt., @ 43s. 



March 28. Drew Bills : No. 52, on E. Davey, due @ 1 mo. ; No. 53, 

 on Gilfillan and Co., due @ 1 mo. Received Cash for Bills Nos. 

 38 and 45, and Cash from Lockley and Fife. Sold to Lumley and 

 Co., Tea : Congou, finest, 5 chests = 400 Ibs., @ 2s. 4jd. ; Hyson, 

 10 chests = 700 Ibs., @ 2s. ; Gunpowder, 10 chests = 800 Ibs., @ 

 2s. 6d. 



March 29. Eeceived Cash from F. Notley. Paid Eeed and Co. Drew 

 Bill No. 54 on Lumley and Co., due @ 1 mo. Sold to Wardlaw 

 and Co., Tea: Congou, good, 10 chests = 800 Ibs., @ Is. 6$d. 5 

 Gunpowder, 5 chests = 400 Ibs., @ 2s. 6^d. Bought of J. Vavas- 

 seur, Tea : Souchong, 25 chests = 2,000 Ibs., @ 2s. 2d. (Less 2^ %). 



March 30. Eeceived Cash from Day and Co. Sold to Edwards and 

 Co., Coffee: Jamaica, good, 2 tierces =14 cwt., @ 85s. ; Mocha, 

 ungarbled, 5 bales = 10 cwt., @ 79s. 3d. ; Costa Eica, 5 bags = 7 

 cwt., @ 66s. 6d. Sold to Thompson and Co., Coffee : Eio, 5 Eobins 

 7 cwt., @ 45s. ; Mocha, garbled, 5 bales = 7f cwt., @ 07s. 6d. ; 

 Jamaica, fine, 2 tierces = 14 cwt., @ 110s. 3d. Eeceived Cash 

 from Smith and Brown. 



March 31. Eeceived Cash from Wardlaw and Co. and Fox and Co., 

 and Cash for Bills Nos. 34 and 35. Sold to Pickford and Greene, 

 Sugar .- W. India, 2 tierces = 16 cwt., @ 39s. Sold to L. F. Tyler 

 and Son, Sugar : Brazil, 1 hhd. = 15 cwt., @ 28s. Sold to Clayton 

 and Co., Sugar : Bengal, 1 hhd. = 18 cwt., @ 43s. Paid Wages, 

 5. W. Collins and E. George, Travelling Expenses, 7 7s. each, 

 and Salaries, 60. Made up ace. of Petty Cash for Quarter ending 

 31 March, 46 4s. 7d. Eeceived in Cash from City Bank Inter- 

 est on our deposits, ' Valued Stock at Prime Cost and balanced 

 books. 



LESSONS IN FRENCH. LXIII. 



56. EEMARKS. 



THERE is only one conjugation for passive verbs. It is 

 formed of the auxiliary 6tre in all its tenses, simple and com- 

 pound, and the participle past of the active verb which we wish 

 to conjugate in the passive voice. The past participle used 

 with Stre agrees in gender and number with the subject. See 

 44, (4). 



