BOO 



BOO 





of a merchant's stock. The receipts on 

 the debtor's side ; the persons of whom 

 it was received, on what, and on whose 

 account, and in what specie ; and the 

 payments on the creditor's side: men- 

 tioning- also the specie, the reasons of the 

 payments, to whom, and for what account 

 they are made. 



Books of debts, or payments, is a book in 

 which is written down the day on which 

 all sums become due, either to be receiv- 

 ed or paid, by bills of exchange, notes of 

 hand, merchandises bought or sold, or 

 otherwise. By comparing receipts and 

 payments, one may, in time, provide the 

 necessary funds for payments, by getting 

 the bills, notes, &c. due to be paid, or by 

 taking other precautions. 



Hook ofnwneros, or -cares. This book 

 is kept, in order to know easily all the 

 merchandises that are lodged in the ware- 

 house, those that are taken out of it, and 

 those that remain therein. 



Hook of invoices. This book is kept to 

 preserve the journal from erasures, which 

 are unavoidable in drawing up the ac- 

 counts of invoices of the several mer- 

 chandizes received, sent out, or sold ; 

 wherein one is obliged to enter very mi- 

 nute particulars. It is also designed to 

 render those invoices easier to find than 

 they can be in the waste book or journal. 



Jiook of accounts currrent. This hook 

 serves to draw up the accounts which are 

 to be sent to correspondents, in order to 

 settle them in concert, before they are 

 balanced in the ledger; it is properly a 

 duplicate of the accounts current, which 

 is kept, to have recourse to occasionally. 



The other mercantile books, as the 

 book of commissions, orders, or advices ; 

 the book of acceptances of bills of ex- 

 change ; the book of remittances ; the 

 book of expenses ; the copy-book of let- 

 ters ; the book of postage ; the ship- 

 books ; and the hook of work-men ; re- 

 quire no description. To these may be 

 added others, which depend on the great- 

 er or lesser accuracy of the merchants 

 and bankers, and on the several kinds of 

 trade carried on by particular dealers. 



RooK-binding; the art of gathering and 

 sewing together the sheets of a book, and 

 covering it with a back, &c. It is per- 

 formed thus : the leaves are first folded 

 with a folding-stick, and laid over each 

 other in the order of the signatures; 

 then beaten on a stone with a hammer, to 

 make them smooth, and open well, and 

 afterwards pressed. While in the press 

 they arc sewed upon bands, which are 

 pieces of cord or pack thread; six 

 bunds toafolio book; five to a quarto, oc- 



tavo, Sec. which is done by drawing a 

 thread through the middle of each sheet, 

 ami giving it a turn round each band, be- 

 ginning with the first, and proceeding to 

 the last. After this the books are glued, 

 and the bands opened and scraped, for 

 the better fixing the paste-boards ; the 

 back is turned with a hammer, and the 

 book fixed in a press between two boards, 

 in order to make a groove for fixing the 

 pasteboards: these being applied, holes 

 are made for fixing them to the book, 

 which is pressed a third time. Then the 

 book is at last put to the cutting-press, 

 betwixt two boards, the one lying even, 

 with the press for the knife to run upon; 

 the other above it, for the knife to run 

 against : after which the paste-boards are 

 squared. 



The next operation is the sprinkling 

 the leaves of the book, which is done 

 by dipping a brush into vermilion and 

 sap-green, holding the brush in one hand, 

 and spreading the hair with the other: 

 by which motion the edges of the leaves 

 are sprinkled in a regular manner, with- 

 out any spots being bigger than the 

 others. 



Then remain the covers, which are 

 either of calfskin, or of sheep-skin; 

 these being moistened in water, are cut 

 out to the size of the book, then smeared 

 over with paste made of wheat flower, and 

 afterwards stretched over the paste- 

 board, on the outside, and doubled over 

 the edges vvithinside ; after having first 

 taken off the four angles, and indented 

 and platted the cover at the head-band: 

 which done, the book is covered, and 

 bound firmly between two bands, and 

 then set to dry. Afterwards it is washed 

 over with a little paste and water, and 

 then sprinkled fine with a brush, unless 

 it should be marbled, when the spots 

 are to be made larger, by mixing the ink 

 with vitriol. After this the book is glaz- 

 ed twice, with the white of an egg beat- 

 en, and at last polished with a polishing- 

 iron passed hot over the glazed cover. 



BOOKSELLER, one who trades in, 

 books, whether he prints them himself, 

 or gives them to be printed by others. 



Booksellers are in muriy places ranked 

 among the members of universities, and 

 entitled to the privileges of students, as at 

 Tubingen, Saltsburg, and Paris, where 

 they have always been distinguished from 

 the vulgar and mechanical traders, and 

 exempted from divers taxes and imposi- 

 tions laid upon other companies. 



The traffic of books was anciently very 

 inconsiderable, insomuch that the book- 

 merchants, both of England, France, and 



