16 FARM ACCOUNTS. 



of the name of the place of transfer, date, usually the words 

 "Bought of" or "Sold to/' the name of the party transferring 

 the value, a description of the value and the name of the 

 party to whom transfer has been made. It is usually mailed 

 to the new owner of the goods or value. It is made out by 

 the party transferring the value. It is sometimes receipted 

 by writing on its face the words "Received Payment" and 

 the signature of the party making it out. 



Bill and receipt the transaction with John Moore Nov. 25, 

 1901, using model on opposite page as a guide. 



Bill the transaction of April 18, 1900, page 13. 



Bill the transaction of July 20, 1900, page 14. 



Bill the transaction of Aug. 17, 1900. page 15. 



Bill the transaction of Sept. 21, 1901, page 15. 



RALPH PALMER. 



July 22, 1904, hired Ralph Palmer to work at haying 

 and to do other work about the place till harvest at $1.00 

 per day and board. . . .July 31, my time book shows he 

 has worked 7 days at $1.00.... Aug 7, bought gloves for 

 him $1.00 .... Aug. 11, bought tobacco for him lOc .... Aug. 

 17, bought tobacco for him 20c .... Aug. 22, bought tobacco 

 for him lOc. . . .Aug. 31, my time book shows that he has 

 worked this month 6J days at $1.00; and 17 days at the 

 harvest rate of $1.75 .... Sept. 2, bought tobacco for him 



20c Sept. 6, bought tobacco for him 30c Sept. 19, 



bought for him overalls 85c; and matches 5c. . . .Sept. 21, 

 gave him check for $5.00; Sept. 22, bought for him shoes 

 $5.00 ; socks 25c .... Sept. 30, my time book shows that he has 

 worked this month 4f days until the end of harvest at $1.75 ; 

 7J days between harvest and threshing at $1.00; and 10^ 

 days' threshing at $2.00. . . .Oct. 1, bought tobacco for him 

 20c. . . .Oct. 6, bought tobacco for him 45c. . . .Oct. 31, my 



It takes ten pounds of common sense to carry one pound of learning. 



Persian. 



