MACMILLAN AND CO., LIMITED NEW YORK: THE MACMILLAN COMPANY CONTENTS LESSON 1. Alphabet; Pronunciation; Diphthongs; The Tonic Accent. The Written Accents-On the Manner of addressing People; Vs, Vd, Vm, Vmd, V.V., Vs, Vds. Vmds. Punctuation-Reading Exercise with Literal and Interlinear Translation. 2. Verbs, Haber and Tener; The Objective Case. 3. Verbs, Ser and Estar. 4. The Noun and Article-Gender of Nouns; Case; Plural of Nouns ; Compound Words; The Article ; "Some" "" or Any"; The Possessive Case. 5. Prepositions-Use of Para and Por. 6. Adjec tives. 7. Distinction between Ser and Estar. 8. Recapitulatory Exercise. 9. Augmentatives and Diminutives. 10. Remarks on some Adjectives. 11. Degrees of Comparison. 12. Numeral Adjectives. 13. Personal Pronouns. 14. Possessive Pronouns. 15. Demonstrative Pronouns. 16. Interrogative and Indefinite PronounsRemarks. 17. The Participle. 18. Regular Verbs-Idioms. 19. Recapitulatory Exercise. 20. Passive Verbs. 21. Reflexive Verbs. 22. Impersonal Verbs. 23. Adverbs. 24. Notes on the Verb. 25. Recapitulatory Exercise composed of Commercial Expressions. 26. Conjunctions and Subjunctive Mood of Regular Verbs. 27. The Imperfect of the Subjunctive. 28. Relative and Interrogative Pronouns. 29. Irregular Verbs. 30. Interjections. 31. On Construction. 32. Recapitulatory Exercise composed of Sentences extracted from Standard Spanish Authors. 33. Advertisements, etc., from Spanish Newspapers. 34. Commercial Correspondence; Beginnings of Letters; Endings of Letters. APPENDIX I. Alphabetical Table of the Chief Irregularities occurring in Spanish Verbs; II. List of some Abbreviations used in Writing. English-Spanish Vocabulary; Spanish-English Vocabulary. Army and Navy Gazette.-"Close examination of this volume has shown us that it is of simple and practical character, well directed to the teaching of Spanish as the language is used in business circles. The steps are gradual, and the student will find his progress rapid." 2. Hemos recibido oportunamente su We have received in good time carta del 5 de enero your letter of Jan. 5th . . 3. Es en nuestro poder su carta del We are in possession of your letter 25 del mes pasado en la que of the 25th ult., in which . . 4. Tenemos el honor de advertir á We have the honour to inform Vd. 5. Nos hará V. un gran servicio, si le es posible darnos informes sobre la casa 6. Confirmando á Ꮴ . nuestra última, tenemos el honor you. 7. Hemos recibido la favorecida de We have received your favour of Vd. del 17 del corriente. 8. A mi llegada en Madrid he recibido la carta que se ha servido á V. dirigirnos el 17 del corriente. the 17th inst. 9. En contestacion á su estimada In answer to your favour of the del 20 del mes ultimo . 20th ult. N.B. The tendency of the present day is to avoid complicated and over - polite formulæ. It may be said that the conciseness of the English commercial style is daily more appreciated by Spanish business men. ENDINGS OF LETTERS 1. Con este motivo tengo el honor... I have the honour to subscribe myself. . . 2. Quedan de Vds. afectísimos Equivalent to, Your obedient seguros servidores; generally servants. written, Quedan de Vds. Afos S.S. A more respectful and now not very commonly used ending is the following : 3. Permitanos V. le ofrezcamos la consideracion mas perfecta de sus atentos servidores. Literally, Permit us to offer you the most perfect consideration of your attentive servants. Equivalent to, Your most obedi ent servants. Globe 8vo. Price 3s. 6d. Commercial Law BY J. E. C. MUNRO, L.L.M. LATE PROFESSOR OF LAW, OWENS COLLEGE, MANCHESTER London MACMILLAN AND CO., LIMITED NEW YORK: THE MACMILLAN COMPANY CONTENTS PART I.-MERCANTILE PERSONS AND MERCANTILE PROPERTY. PART-II. CONTRACTS. CHAPTER 1. The Formation of Contracts; 2. Capacity of Parties to Contract; 3. The Form of and Consideration for Contracts; 4. The Legality of the Agreement; 5. Possibility of Performance; 6. Effects of Mistake, Misrepresentation, or Fraud; 7. The Assignment of Contracts; 8. Performance, Breach, and Discharge of Contracts. PART III.-THE LEADING COMMERCIAL CONTRACTS. CHAPTER. 1. Partnership; 2. Principal and Agent; 3. The Sale of Goods; 4. Insurance; 5. Guarantees; 6. Charter Parties and Bills of Lading; 7. Bills, Notes, Cheques, and I.O.U.s. PART IV.-BANKRUPTCY. PART V.-THE APPLICATION OF LAW. APPENDIX.-Glossary; Proposal for Life Insurance; Form of Life Policy; Form of Marine Policy; Questions. INDEX. Educational News.-"The luminous lucidity of his style, the clear logicality of his arrangement, and the completeness of his survey, within the limits assigned to him, show that he is master of his subject, and mark his book as a successful endeavour to make commercial education a living reality." 122 COMMERCIAL LAW PART II1 shipowner for stowage. the cargo at the shipowner's risk and expense. Mats or other articles used to protect the cargo from the bottom and sides of the vessel are called "dunnage" (clause j). In some cases the charterer stows § 212. Consignment of Vessel.—The parties usually agree on some firm or person who is to act as agent for both the owners of the vessel and of the cargo in the ports to which the vessel proceeds. Sometimes the vessel is consigned to the charterers' agent, and the amount of commission to be paid such agent ought to be fixed by the charter-party (clause k). § 213. Brokerage. On the signing of a charter-party, a commission is usually paid to the brokers who negotiate the charter-party. The amount is fixed by the charter party (clause ). § 214. Perils Excepted. The shipowner is liable, as we have seen, for any damage arising to the goods on the voyage. A charter-party usually excepts damage arising from "restraints of princes and rulers, the dangers and accidents of the seas, fire, pirates, and enemies,” etc., and often makes provision for the case of war (clause o). The perils usually excepted will be discussed later on (§ 226). § 215. Provision in Case of War.—If war breaks out between the country to which a vessel belongs and a foreign state, the vessel is liable to capture. Hence if there is a probability of war, provision is often made for cancelling the charter-party (clause p). § 216. Additional Clauses.—Clauses are often inserted providing for arbitration in case of any dispute between the parties (clause m), for the payment of a fixed sum in case the charterers withdraw from the contract, and for cancelling the contract where misrepresentations as to the size or state of the vessel have been made by the owners. BILLS OF LADING § 217. Definition.-A bill of lading is a receipt for goods shipped in a vessel signed by the person who Crown 8vo. Price 7s. 6d. Manual of Book-keeping BY J. THORNTON London MACMILLAN AND CO., LIMITED NEW YORK: THE MACMILLAN COMPANY CONTENTS PART I. LAWS AND PRINCIPLES. LESSON 1. The Principle of Exchanges; 2. The Principle of "Dr.” and "Cr." Accounts; 3. The Principle of the Classification of Accounts; 4. The Principle of Ledger Entries; 5. The Principle of "Proving"; 6. The Principle of the Chronological or Preparatory record; 7. The Principle of the transfer from Preparatory to Final record; 8. The Principle of Balancing and "Closing" the Ledger. PART II. APPLICATION. LESSON 9. Rules and Tools; 10. What Capital consists of; Exercises; 11. Capital in Cash; Exercises; Appendix-Bank of England; 12. Capital in Bills; Exercises; Appendix-The Foreign Exchanges; 13. Capital in Debts; Exercises; 14. Capital in Goods; Exercises; 15. Fixed Capital; Exercises; 16. Profit and Loss; Exercsies; 17. Capitalist's Accounts; Exercises; 18. Company Bookkeeping; AppendixThe Double Account System, Parliamentary Companies, Capital Account, Revenue Account, Radical Distinctions, Examples; Exercises; 19. Errors; Exercises; 20. Non-Capitalist Bookkeeping; Exercises. INDEX. ANSWERS TO EXERCISES. Nature.-"Is the clearest exposition of the principles and practice of book-keeping that we have yet seen, and the most original in design." Guardian.-"Most complete and lucid treatise on a subject which is but too often imperfectly understood.' Manchester City News.-"The completest manual on the subject of book-keeping that we have seen." " Aberdeen Free Press.-"The work is fitted to take its place as a standard manual, and may be expected to come into general use as such." Manchester Courier.-"We have seldom met with a more instructive or profound treatise on advanced book-keeping than this manual by Mr. Thornton.' Dundee Advertiser.-"The manual is interded for advanced students, to whom we can confidently recommend it." Educational Review.-"An unusual feature in books on this subject is the author's extreme lucidity of style." Bookman.-"This will probably soon take its place as the standard text-book on the subject. The theory has never been so intelligently explained nor the practice so clearly illustrated." Banker's Magazine.-"We heartily commend Mr. Thornton's work." For Specimen Page see page 625. |