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Preface.

The

HE object of this work is to combine, with the common rules of Arithmetic as taught in our schools, a general knowledge of mercantile calculations at home and abroad, including the Exchange as it has actually existed in the latest intercourse between this and foreign countries. The ship-master and supercargo will here find some interesting information relative to foreign trade, and several useful forms of business, such as have in fact occurred in fome of the best conducted voyages, which have been made from the United States.

No labour has been spared in consulting fuch books as have been published in Europe and the Indies respecting Exchange ; and the numerous publications in Arithmetic have not been neglected. In this part, the treatises of BONNYCASTLE, VOster and WalkingHAM have furnished the principal extracts.

The work is now respectfully offered to the public, with the intention of the Author to correct

every error which

may

be found in it, and to add whatever may occur, as conducive to its original design, of rendering mercantile calculations easy and familiar to thofe, who wish to qualify themselves for business.

For the countenance and aid the Author has received from gentlemen in Boston, Salem and Newburyport, he tenders them his unfeigned thanks ; at the same time, he indulges the hope, that the expectations which will naturally be excited by the respectable tes. timonials, with which the manuscript was honoured, and which are now prefixed to the work, will not be disappointed on examina. tion of its contents. NEWBURYPORT, JAN. 1, 1801.

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