vi Preface 



to the reader in determining and guarding his 

 rights; but it is not of course intended that it 

 shall do away with the necessity of counseling 

 with the family lawyer on all important matters. 

 Indeed, one of the chief objects of the article 

 is to warn its readers of the very great necessity 

 of freely seeking such counsel. It will be noticed 

 that many of the statements of the text are ex- 

 pressly limited in their application to certain 

 localities; and in all cases the reader should 

 determine, before he undertakes any important 

 course of action, what are the statutes and cus- 

 toms of his own state and locality. 



If Part I is used as a text -book in schools 

 and colleges, the instructor should add, omit or 

 change a few items in the Blotter, so that neither 

 the Trial Balance, nor the Gain and Loss state- 

 ment, will be identical with those on pages 71 

 and 76. Each transaction noted in the Blotter 

 should be stated clearly by the teacher some- 

 thing as follows: "On April 25, four tons of hay 

 were taken from the field and placed in the cat- 

 tle barn." (See page 49.) The pupil should be 

 asked to name the debtor and the creditor in this 

 transaction. The answer should be something as 

 follows : 



"Live Stock Dr. Hay Field Or." 



