Double Napoleon, or piece of 40 francs I II 8 4 84 Franc of 1809 Hamburgh. Rixdollar, specie Piece of five francs, 1808, (Napoleon) o 4 0 States. Ruble of Alexander (1805) Dollar of late coinage (this is the coin. which is universally circulated) 81 4 3 3 Sicca rupee, coined by the Company O 201 Arcot rupee of the latest coinage O 1 111 That portion of the work respecting the utility of which we are disposed to entertain the greatest doubt is the translation of the legends, and the description of the impressions on coins. To a particular class of virtuosi, or bullion-merchants, such information will certainly be acceptable: but the proportion of such readers must be inconsiderable, compared with the total number of persons who may be interested in the other parts of the book. Of the latter, many are likely to turn over these pages with scarcely any other feeling than that of ridicule, which the tone of self-importance assumed by the least considerable nations has a tendency to excite. Thus we find that the Norwegian rix-dollar has inscribed on it," Spirit, loyalty, valour, and whatever is honourable, let the whole world learn among the rocks of Norway." The Mohur of Tippoo Saib declares of that so vereign vereign that "he alone is the equitable Sultan ;" and of his father, of merciful memory, that the "faith of Mahomed is supported by the victories of Hyder; Hyder exalted in equity." The rupee of the notorious Nabob of Arcot is stamped, "The blessed coin of the conquering king," and the Mohur of the last of the Mogul sovereigns had inscribed on it, "He who is the shadow of God's favour, the protector of the religion of Mahomet, the Emperor Shah Allum, coins money for the seven climates." After so much has been said and written on the subject of bullion and exchange, it may not be unacceptable to our readers to see an extract from a table (p. 243.) of the intrinsic par of exchange between London and other cities, computed according to actual assay: This comparison of coins is followed by other statements of greater extent and labour, on the subject of the commercial weights and measures of different places. One of these is a table of the proportion of other weights to our Avoirdupois ; from which it appears that 100lbs. Avoirdupois are equal to We are next presented with a comparison of the Measures. of length, 100 English feet being equal to the following numbers of feet in other countries respectively: In regard to Land-measure, the following are the numbers of acres corresponding to ten English acres : The comparison of Road-measures is likewise a subject of some importance; and we have extracted the numbers of miles in several countries which are equal to one hundred in our 21.72 37.97 Germany, miles, geogra Spain, leguas common 23.73 ditto legal phical Indefatigable in his researches into weights and measures, Dr. Kelly enters next into a comparison between those of Greece and Rome and those of England. In this view, as we might expect, some discrepancy exists between the different authorities, and we feel no desire here to appreciate their respective claims. We turn with greater pleasure to the concluding division of the volume, a mercantile index; which, under a name somewhat pompous for so limited a work, ('Commercial Dictionary,') will be found to comprehend a variety of useful explanations. We have selected several examples of words, which, though of frequent occurrence, are little understood, except by persons in mercantile life; *9 · ABANDON ABANDONMENT, the act of relinquishing or giving up goods to creditors or underwriters, either in lieu of a debt, or to avoid the payment of charges. ACCOMMODATION, a term applied to the acceptance of a bill, when the drawee only lends his name; and the drawer engages to furnish him with the means of payment before the bill becomes due. ACCOUNT CURRENT, the personal account of a merchant or trader with each of his correspondents or customers, a copy of which account is transmitted to the person whose name it bears, shewing how affairs stand between the parties at the current or present time when made out. ACT OF HONOUR, an instrument drawn by a notary when a bill is accepted for the honour of another person. ADVICE, the information given by letter of a bill drawn by one merchant on another. • ATTACHMENT, the act by which a creditor may claim and seize the goods of his debtor, in whatever hands he finds them. AVERAGE, a contribution made for losses at sea: it is distinguished into general and particular. General average is a propor tionable contribution, paid by all the proprietors of a ship and cargo for losses, which are made with a view to safety, such as throwing goods overboard, or cutting away masts to prevent shipwreck. Particular average is a contribution for such damages or losses as may happen from the common accidents of the sea; here the average must be borne or paid by the proprietors of the article, which suffers the damage. BILLS OF LADING, papers signed by the master of a ship, acknowleging the receipt of certain goods on board his vessel, and pro mising to deliver them at the intended place. • BILLS, NAVY, bills issued by the navy board in payment of stores for the ships, dock yards, &c. They are made payable at 90 days, with an interest of 31d. per day on each £100. BOTTOMRY, a contract or loan on a ship in the nature of mortgage; but it differs from other loans and mortgages, inasmuch as the interest is higher, and the security not so certain; for if the ship be lost, neither loan nor interest can be demanded. • CHARTER PARTY, a contract executed between the person who hires a ship, and the owner, setting forth the terms, &c. A ship is said to be chartered when hired for a voyage. • COMMISSION OF BANKRUPTCY, an order under the great seal, directing five or more commissioners to enquire into the affairs of a bankrupt. CONSIGNMENT, the sending or delivering over of goods to the care of a factor. • COUNTERVAILING DUTIES, equal duties established between two countries, and charged on the importation and exportation of the same kind of goods. DAYS OF GRACE, a certain number of days allowed for the payment of a bill after the written term is expired. DEMURRAGE, is an allowance made to the master of a ship for being detained in port longer than the time agreed upon. • DOCKET, DOCKET, a short memorandum or summary affixed to larger papers, or a bill of direction tied to goods, shewing the place where, and the person to whom, they are to be delivered. Striking a docket is when a creditor gives bond to the Lord Chancellor, proving his debtor to be a bankrupt. LOMBARD, a bank for lending money on pawn, so called from the Lombards, a people of Italy, who, in former times, followed this trade in different parts of Europe. MANIFEST, a paper containing the particulars of a ship and cargo, which paper must be signed by the master of the vessel, before any of the goods can be landed. RESPONDENTIA, a bond or contract by which money is borrowed on the security of goods, the same as in bottomry on the security of ships. TONTINE, a loan raised on life annuities with the benefit of survivorship. Thus, an annuity after a certain rate of interest is granted to a number of subscribers, who are divided into classes according to their ages; and annually the whole fund of each class is shared among its survivors, till at last it falls to one, and on his death it reverts to the power that first established the Tontine. The term is derived from the name of the inventor.' We are now to take leave of Dr. Kelly; and this we do with a conviction that his Cambist' will be an useful appendage to the counting-houses of our merchants. Being apparently unacquainted with political economy, he does not shine on such subjects as the principles of exchange; nor can we, notwithstanding the favourable alteration produced in our ideas by the examination of the performance, pronounce it equal on the whole to the character which the author seems anxious to give it in the preface: but it has considerable value as a practical work, as well for the purpose of reference on the part of the experienced merchant, as for exercise to his juvenile assistants. It is time. that our merchants should know that the acquisitions of young men in counting-houses may be greatly quickened by the use of books; and that such works as Kelly's Cambist and Booth's Book-keeping present in one view a mass of information, which it would require many years of practice in business to collect. ART. VI. Bibliomania; or Book Madness; A Bibliographical Romance, in Six Parts. Illustrated with Cuts. By the Rev, Thomas Frognall Dibdin. Large 8vo. pp. 800. 11. is. Boards. Longman and Co. 1811. WE E have expressed our sentiments on the dignity of the book-collector, compared with other literary characters,1 in our review of Mr. Beloe's last volume of bibliographical Anecdotes : |