LESSONS IN FRJ 



manufactured in the country. Officers of Kxcit* or Ganger* ore 

 the person* uinx.intod to collect .,-n. 



UTOH. -Cue who in api>>mt.-.l \>y & testator to Me that 

 his will ia properly carried into effect after hi* decease. 



Ex Orricio. A term denoting the power a person poMMM* 

 by virtue of bin offioe. 



Ex PABTK. Two Latin word* signifying in parts as an 

 til, or statement by one party only, without the partici- 

 pation of the other. 



EXPORTS. Good* sont ont of a country. 



tMiLK. An exact copy of an original, with all its pecu- 

 liarities. 



FACTOR. An old term for ayetit, still retained in certain 

 trades, as corn-factor, Hub-factor, etc. 



ORY. An establishment in which some branch of 

 ry ia carried on ; also a plaoo used by traders and agents 

 tors) for the negotiation of business. 



I.UKE. The suspension of payments by traders. 



FEE. A compensation or reward for services rendered. 



FIAT IN BANKRUPTCY. The issue of judicial authority by 

 the Court for proceeding in any case. 



a FACIAS (or ft. Fa.). A judicial writ, after judgment 

 is obtained for debt or damage, commanding the sum to be 

 levied on the effects of the defendant. 



FINANCE. The wvenue of a king or state. 



FINANCIER. One who manages finance. 



FIRM. A term applied to any trading establishment carried 

 on by more than one person, or styled with more than one 

 person's name. 



FISCAL. Relating to the revenue or pecuniary affairs of a 

 state. 



FLOTSAM. In marine insurance, goods floating on the surface 

 of the waves the term Jetsam being used when they are sunk 

 under the surface of tbo water. Both appellations are distinc- 

 tive from wrecked goods, which, to be considered such, must 

 come to land. 



FOLIO. A leaf ; two pages numbered alike and facing each 

 other, one being allotted to the Dr. and the other to the Cr. side 

 of an account. 



FREE PORT. A port where no import or export duties are 

 levied. 



FREE TRADE. The freedom of buying and selling goods 

 without such restrictions as duties, etc. 



FREIGHT. The sum paid for the transportation of mer- 

 chandise forming the cargo of a ship, or for the hire of the 

 whole or part of a ship. 



FUNDS. The interminable annuities or funded portions of 

 the National Debt, sometimes called Stocks. 



GARBLE. The dross or refuse picked from spices, drugs, and 

 other produce, in the process of garbling or sorting. 



GARNISHMENT. The notice in cases of attachment given to 

 third parties, called garnishces, not to part with money or goods 

 in their possession, pending the settlement of claims against 

 the owners. (See Attachment.) 



GAUGER. A Custom House officer appointed to examine the 

 contents of hogsheads, barrels, etc., and to collect excise duties. 



GAZETTE. The London Gazette. A publication issued under 

 authority of the Government, containing all parliamentary, 

 official, legal, and commercial notices. 



GOODWILL. The advantage accruing to any concern from 

 an established trade or connection. 



GROSS. The mass or bulk of anything. 



GUARANTEE. The undertaking to perform or pay for another 

 in case of his being unable to fulfil his engagements, or com- 

 mitting a fraud with regard to the matter guaranteed for. The 

 person doing so is termed a Guarantor. 



HAT MONEY. See Primage. 



HOME CONSUMPTION. An expression used for the ordi- 

 nary trade demand for various commodities consumed in the 

 country. 



HONOURING. Duly meeting claims or obligations. 



HOUSE. A word almost synonymous in its meaning with 

 /irm, but occasionally applied as well to a concern carried on 

 under the name of one person only. 



HYPOTHECATION. Giving a lien upon, or pledging documents 

 conveying a right to, property in the hands of third parties. 

 (See Collateral Security.) 



IMPORTS. Goods brought into the country. 



INDBMTUBB. A deed or agreement in writing, with special 

 oorautnU. 



KHMITY. Making good any loes or injury sustained. 



INDEX. An alphabetical list of the content* of a volume or 

 account book. 



IK DOM*. To write on the back of a document. The person 

 writing is the Indorter / the person to whom he transf 

 right is the Indorsee ; and what is written the /wi*/r 

 Indorsement. 



KM A PAUPEKIS (in the form (or condition] of a poor 

 person). A. mode of bringing a suit to avoid the payment of 

 fees. 



INSOLVENT. A person whose resources are insufficient to 

 moot the whole of bis liabilities. 



INSPECTORSHIP, DEED or. A deed by which a person 

 unable to meet bis engagements, places his affairs in the hands 

 of his creditors, who carry them on until satisfied in whole or 

 part, under the hands of trustees termed Inspectors. 



INSURANCE is founded upon the principle of general com- 

 binations for the purpose of dividing and appropriating amongst 

 the whole body any individual loss that may arise, each member 

 contributing a small per-contoge of his property to secure the 

 rest the contribution being in proportion to the risk to be 

 incurred. 



INTEREST. The produce of employed capital, or the con- 

 sideration due for the loan of capital at the expiration of the 

 term for which it has been used. When money is lent with the 

 stipulation that interest shall be regularly paid, yearly or half- 

 yearly, and not be added to the principal as it accrues, it is 

 termed simple interest ; and when the stipulation is made that 

 interest as it becomes due shall bo added to and become part of 

 the principal, it is termed compound interest, as the snccearive 

 additions bear interest upon interest. Interest is also a term 

 applied to any inherent or other right in, or benefit to be 

 derived from property, business, or security. 



INTEREST (SHORT). In marine insurance, when the value of 

 the goods shipped is short of the sum insured. A declaration 

 of this sum being at once made on the policy, the insured are 

 entitled to a proportionate return of premium. (See Open Policy.) 



IN TRANSITU. Two Latin words signifying tit course oj 

 transmission, or on the way. 



INVESTMENT. In commerce, laying out money. Capital sunk 

 or employed in any permanent way is said to be invested. 



INVOICE. A mercantile term for the account, specifying the 

 contents of each package of goods shipped, their cost, and 

 the charges upon them ; now generally applied to all specifica- 

 tions of goods sold in wholesale trades. 



I. 0. U. (I owe you). A memorandum acknowledging a debt. 



JERQUER. A Customs' officer, whose duty it is to search 

 vessels on their arrival, for the purpose of ascertaining whether 

 any unentered goods liable to duty are secreted, with a view to 

 their clandestine introduction into the country. 



JETSAM. See Flotsam. 



JETTISON. The act of throwing overboard part of a ship's 

 cargo, or cutting away masts, soils, etc., for the preservation 

 of the rest of the cargo and ship. The owners of a ship or 

 goods so jettisoned have recourse, by general average, upon 

 the owners of the portion saved, who, in their turn, if they are 

 insured, recover from the underwriters. 



JOINT ADVENTURE. A mercantile speculation in which more 

 than one interest is concerned. 



LESSONS IN FRENCH. LXXVIIL 



94. INDEFINITE ADJECTIVES. 

 (1.) Quelque is written in three ways : 



1. Followed by the verb etre, it is written in two words, qnel 

 que ; quel, which is an adjective, agrees in gender and number 

 with the subject, ami que, which is a conjunction, is invariable. 

 In this case, the verb is used in the subjunctive, and its sub- 

 ject placed after it : 



Mais quels que soient ton culto 



et ta patrio, 



Don sous ma tente avec s* : curito. 

 C'Aitrcsox. 



But, wtatawr may It tky rt.i.jio* 



thy country, tUtp in 

 ftcUr my tmt. 



