n favour of the general adoption of these Models of Commercial Letters in all Schools where Youth is educated for Mercantile Pursuits.

"Youth, designed for mercantile pursuits, cannot be better occuied than in copying these excellent letters."-Standard.

"The style of these letters is simple, clear, concise, and correct. . It contains a letter on almost every subject which can ever come efore a mercantile man; mercantile technicalities are also exlained."-London Mercantile Journal.

"The work before us, in fact, only requires to be looked into, in rder to convince every one of its utility, and of the advantages hich must result to the commercial youth of this country by an arly and attentive study of its contents."-Morning Advertiser.

"This is a work which ought to find its way into every merchant's ounting-house. It is well adapted for the use of schools, and may be itroduced into public seminaries with very great advantage to the ising generation."-Sun.

"The work has been compiled with care and judgment, and is ertainly the best of its kind..... These letters are models for the an of business, and the counting-house. Further commendation ould be superfluous."-Atlas.

"This is a good practical manual, and must constitute a very seful vade mecum to all classes of merchants and tradesmen. The etters on business are short and pithy, and appear very suitable to he subject."-Old Bell's Messenger.

"The Correspondence' is an admirable specimen of the business tyle-clear, concise, and simple."--News.

"A large collection of real letters of business, to which our vast commerce extends; and they will serve the useful purpose of famiiarising the uninitiated with the approved forms and styles of such letters; at the same time giving him an insight into the business of a merchant's counting-house. There is a useful Appendix, and many judicious notes, all adapted to the same purpose."-New Monthly Magazine.

"A more useful work than this could not be put into the hands of young men entering the mercantile world.....A most excellent publication for our city readers and commercial men having youth under their care."-Observer.

"Mr. Anderson here furnishes the young merchant with a capital counting-house companion."-New Bell's Messenger.

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"We have never met with a book better calculated to form the youthful mind to habits of business, and familiarise it with the objects to which its future energies are to be directed, than the work now before us."-Sheffield Iris.

"A most comprehensive and complete guide to commercial transactions; it forms a very useful assistant in all branches of trade and commerce."-Courier.

"Anderson's "Mercantile Correspondence' is a book which should be found in every counting-house, whether of the merchant, the wholesale-dealer, the manufacturer, the shop-keeper, and in every school; whilst the general mercantile information which it communicates can hardly fail to render it interesting to other classes of readers."-Morning Herald.

"To merchants having youths in their counting-houses, or to young clerks themselves, we cannot but recommend the only work of the kind, since from long experience in city-matters, we know how much it has been wanted."-Sunday Times.

"This book is applicable to every mercantile transaction, it has frequently happened that much litigation has been caused by technical legal objections to the wording of letters, the author has made himself fully acquainted with the arguments used on these points, and has so worded his examples, that, if their clearness and perspicuity be closely followed, no similar doubts can arise. Besides, the work contains actual account-sales of transactions with most parts of the world: these will be of much value to persons who may be inclined to make shipments, or order remittances, by enabling them to make calculations, approximating to the real proceeds of such operations, all combining to render this book almost indispensable to every merchant's or broker's counting-house as well as most useful to all who are engaged in general business."-Marning Post..

"This is a most useful manual for young persons intended for, or already engaged in, mercantile pursuits; it is a collection of genuine commercial letters, adapted to impress business-habits, and businessstyle upon the mind of the student, to afford him early insight into the details of the counting-house and familiarise him with commercial technicalities and phraseology.”—Examiner.

"This book deserves the popularity it has attained, as from its numerous examples of commercial correspondence on all subjects, and the clear, concise, and correct style of its letters, it is the best manual that can be placed in the hands of youth to fit them for a mercantile career."-Britannia.

"These letters are real transcripts-with only such changes as are necessary to conceal the transactions, and the parties between whom they passed-from the actual correspondonce of an eminent commercial house. Invoices, account-sales, and other mercantile forms add considerably to the value of the work."-Globe.

MERCANTILE CORRESPONDENCE,

A COLLECTION OF

Modern Letters of Business,

WITH

NOTES CRITICAL AND EXPLANATORY,

AND

AN APPENDIX,

CONTAINING

A DICTIONARY OF COMMERCIAL TECHNICALITIES,

PRO FORMA INVOICES, ACCOUNT SALES, BILLS OF LADING,
AND BILLS OF EXCHANGE,

ALSO

AN EXPLANATION OF THE GERMAN CHAIN RULE.

Fifteenth Edition, Revised and Enlarged.

BY WILLIAM ANDERSON.

*

LONDON:

TRUBNER & Co., 60, PATERNOSTER ROW.

1865.

[The right of Translation is reserved.]

LONDON:

PRINTED BY J. WERTHEIMER AND CO..

CIRCUS PLACE, FINSBURY.

PREFACE.

THE following sheets have been compiled with a view to supply a deficiency that has hitherto existed in our literature.

It appears a remarkable anomaly, that, in a country so eminently commercial as Great Britain, the initiatory studies of young men destined for mercantile life should be so notoriously neglected. Our literature, copious enough in almost every other branch, affords abundant facility for an appropriate course of tuition and study for the liberal professions and the arts; but, to the young merchant, it proffers little assistance of the kind required. We have excellent dictionaries of commerce, and works of practical utility in this department; but none, that I have met with calculated to train the youthful mind to habits of business, and familiarise it with the objects to which its future energies are to be directed.

Nothing, I conceive, can better conduce to this end than a collection of genuine commercial letters, of recent dates, adapted at once to form the style, and to afford a correct insight into the business of the counting-house. In fact, the utility of such a collection has been long aeknowledged; and its want felt, as well by the young gentlemen themselves, as by those tutors who profess to give their pupils a commercial education.