54 I Assembly 



distinguishing merits consist in the introduction of some highly- 

 valuable features in its tables. The combination of time and 

 interest affords the greatest possible rapidity in their application. 

 Thus, the interest account current, time, and averaging tables, 

 present, at a glance, the number of days that intervene between 

 the day of settlement, and the day each item of an account be- 

 comes due, both backward and forward, together with the inte- 

 rest or discount upon the same. 



By the adoption of the decimal system, it is alike applicable to 

 any currency of any country. The answer is always given in 

 units, tens, hundreds, or thousands, whether the question is in 

 federal currency or sterling, or francs, or marks. This admira- 

 ble generalization prepares it to serve as a standard for mercan- 

 tile calculations, and an excellent medium through which to 

 secure that extremely desirable object — a uniform and harmo- 

 nious system of rendering accounts throughout the world. 



Your committee have examined this work in comparison with 

 a great variety of other tables, all of which are useful, but chief- 

 ly for one or more purposes. The tables of Mr. Bartlett embrace 

 everything of importance to be found in others, and much that is 

 valuable not to be found in any work within their knowledge, 

 whilst they surpass all in utility. 



No brief report like the present can give an adequate idea of 

 the value or contents of this work. We have no hesitation in 

 saying that every person whose duties require facility, accuracy, 

 and dispatch, will find it an admirable resource; and to the 

 banker, the accountant, and the merchant, we cordially recom- 

 mend its adoption ; as by that means a uniform system of render- 

 ing accounts would at once be secured. 



It is an original work of the highest order, worthy of full con- 

 fidence, and entitled to general patronage. 



FREEMAN HUNT, 

 GEORGE DICKEY, 

 JOSEPH TORREY, 

 LUni R B. WYMAIC. 

 Comntittee on Commerce. 

 Xmo-York, Sept. 4, 18&L 



