38 FAMILY RECEIPTS. 



drains, &:c., and make an estimate of the neccssarj 

 repairs. Minutes being made on waste paper, the par- 

 ticulars may be afterwards entered into the Stock Book, 

 with such a degree of minuteness as may be judged 

 necessary. After this general register, a Dr. and Cr. 

 account may be drawn out, the balance of which will 

 exactly show the present worth of the estate. 

 The form of the account may be as follows: 



Stock Dr* Contra Cr, 



On the Dr. side should be entered all the farmer 

 owes, and on the Cr. side all he possesses and all that 

 is owing to him. He must rate every thing at what he 

 judges the fair present worth, was it then sold ; manure 

 and tillage performed must be valued at the common 

 rate of the courftry. 



If a farmer wishes to be very correct in his calcula- 

 tions of the prolit and loss of a lot of stalled oxen for 

 instance, or the crop of a particular field, his readiest 

 method is to make an account for either one or the other 

 in his ledger of Dr. and Cr. On the Dr. side let him 

 place the cost, including every minute particular, and on 

 the Cr. side the returns. On the sale of the articles, the 

 account is closed, and the balance demonstrates the 

 profit and loss. 



PROMISSORY NOTES. 



WITHOUT INTEREST. 



glOO 00 Cincinnati, March \st, 1831. 



Sixty days after date I promise to pay John Sharp 

 or order, One hundred dollars. 



Value received. William Doe. 



WITH INTEREST. 



,$1,500 00 Cincinnati, April 6th, 1831. 



Ninety days after date for value received, I promise 

 to pay John Sharp or bearer. One thousand five hundred 

 dollars, with interest from this date. 



John Doe. 



