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Chambers, Ephraim, 1680 (ca.)-1740 / Cyclopædia, or, An universal dictionary of arts and sciences : containing the definitions of the terms, and accounts of the things signify'd thereby, in the several arts, both liberal and mechanical, and the several sciences, human and divine : the figures, kinds, properties, productions, preparations, and uses, of things natural and artificial : the rise, progress, and state of things ecclesiastical, civil, military, and commercial : with the several systems, sects, opinions, &c : among philosophers, divines, mathematicians, physicians, antiquaries, criticks, &c : the whole intended as a course of antient and modern learning
(1728)

Bombard - burning,   pp. 115-134 PDF (20.3 MB)


Page 118


n BixOO
t2et-l4-ook, or Book of Payments. A Book wherein is
enter'd the Day whereon all Sums fall due, whether to be
pod, df receiv'd by Bills of Exchange, Merchandizes, or
oAtherwi1- To the end, that by comparing Receipts and
?aymenrs, Provifion may be made in Time for a Fund for
Model of the Page of Aeceipt.
U   7o8-1 I                To Receive.       -. s. d.
_I ReMYttance of John Vaffor,of the I oth of March, o= Pits. 60c o o
1.f Cade, fcr Wool fold the 6th ofJuly. -   -  150 0 0
z Of Dikes by Bond of z3d of May 14. -      0o0oo o 0
R.emittance of Price, of the z3d of Oaober on Page.  170 0 0
* !&xok of Numero's, or Wares, is kept for the eafy Know-
ltdge of all the Goods brought in, lnt out, or remaining
in, 'a -Warehoufe. On the Left hand Page are enter'd the
Quantity, Quality, and Number or Mark of the Goods
:   Sf   A X ale of white Pepper  weighing  400 I.
A aPiece of Crimfon Damask. -Ells        63
Book of Invoices. A Book to fave the Journal from the
Erafures inevitable, in taking Accompts or Invoices of the
feveral Goods receiv'd, fent, or fold; where 'tis neceffary
to be very particular. The Invoices here enter'd, are to be
thofe of Goods bought, and fet to Accompt of fome other;
thofe of Goods fold by Commiffion; of Goods fent away to
be fold on our Accompt ; and thofe of Goods in Partnerfhip,
whereof we have the Diredtion, or whereof others have the
Direction.
Book of Accompts Currant, is kept in Debtor and Credi-
tor, like the Ledger; and ferves for Accompts fent to Cor-
refpondents, to be regulated in concert with 'em, e'er they
are enter'd in the Ledger: And 'tis properly a Duplicate
of the Accompts Currant, kept to have recourfe to on oc-
cafion.
Book of Commi/Jions, Orders, or Advices. In this are
enter'd all Commiflions, Orders, 0c. receiv'd from Corre-
fpondents. The Margins hereof are to be very large; to
give room againft each Article to infert the necefrary Me-
rnoirs relating to their Execution. Some content them-
felves with cancelling the Articles when executed.
Book of acceptances, is deftin'd for the regifiring all
Bills of Exchange, notif3'd by Letters of Advice from
Correrpondents; to be able to know, on the Bill's being
prefented, whether they have Orders to acce t 'em or not.
When they chufe to decline accepting a Bil, againfl the
Article thereof, in the Book they put P, i. e. Proteft; that
on offering the Bill, the Bearer may be told he may pro-
teft it : On the contrary, if they accept it, they write
againf' it an A; adding the Date, or Day of Acceptance.
And this, upon being transferr'd to the Debt-Book, is can-
cell'd.
Bock of Remitsinces. A Book fcrving to Regifler Bills
of Exchange, as Ahy are remitted by Correfpondents, to
require the Payment *ereof. If they be rote ed for want
of Acceptance, and rerirn'd to thofe who remitted 'em;
mention is made thereoV againil each Article, by adding a
TP in the Margin, and the Date of the Day when they were
return'd; then cancell'd. The Book of Acceptances and
Remittances, have fo near a Relation to each other, that
many Merchants,&'c. make but one of the two, which they
keep in Debtor and Creditor; putting Acceptances of the
Side of Debt, and Remittances to that of Credit.
Bcok of .Expences. A Detail of the petty Expences,
both Domeflick and Mercantile; which, at the End of
iach Month are fuumm'd up, and make an Article for the
Journal.
Book of Melels, is kept in Debtor and Creditor; a par-
ticular Accompt being kept for each Veflrel. To the Side
of Debtor, are put Viatualling, Fitting out, Wages, )c.
To the Side of Creditor, are put every ihing the Vefel has
produc'd; whether by way of Freight or otherwife. Laftly,
the Total of each is enter'd in the Journal; upon balan-
cing the Accompt of each Veflel.
-Book of Workmenj-is particularly in ufe amongMerchants
who have Manufactures or Works in their Hands. 'Tis
kept Debtor and Creditor for each Workman employ'd. On
the Side of Debt is put the Matters given 'em to work;
and on that of Credit, the Works they return.
-hefe Books are kept the fame, as to Subflance, in mofi
Trading ,inies int HEurope; but not as to Coin: Each be-
ing regullted by that Coin which has Courfe in the State
wner th   are. See COIN.
BOOI S in Terms of Commerce, the Regifters wherein
Merchants,&,c. keep their Accompts. See BOOK-REEPING.
BOOM, in tg Se-Language, a long.Piece of Timber,
with which the Clue of the Studding-fail is fpread out; cal-
led alfo the Studding-fail Boom. It is fometimes likewire
^ .;a: ~~~~~~~I
B OO
Payment; by receiving Bills, Cc. due, or taking other Pit-
cautions. Two Models will futfice for the Ufe arid Form of
this Bcok: it mufi only be obferv'd, that like the Ledgeir
it mufl be on two oppofite Pages; Moneys to be receiv'4
on the Left hand, thofe to be paid on the, Right.
Model of the Page of Payment.
'an i7l0i                      To Pay.       1.
I To Charles Horn, for a Purchafe ofthe xft of July. 700 0
To R. Hart, a Note under Hand of the 5 th ofIAugd.400  of
I Remittance of Lucas of I th of December, to Hall. 11700 0
Afy own Bill of z   sof OQtober, to Bearer.  I 00 O  .
brought in; on the Right, the Difcharge of the Goods out
of the Warehoufe, againit the refpeffive Articles of the
firfrl. Thus,
March I Sold to Charles Mitchell.
Apr. io  Sent to Nichols of Briflol.
ufed to fpread, or boom out the Clue of the Main or Fore.
fail. They fay a Ship comes Booming, when lhe makes
all the Sail the can.- Alfo thofe Poles with Bulfies or Baf-
kets on the Top, which are plac'd to direc how to fleer in-
to a Channel, are call'd Booms, and by fome Beacons.
BOOT, Brodequin, a kind of Torture for Criminals; toex-
tort a Confeffion, by means of a Boot, or rather a Stocking,
or Bufkin of Parchment; which being put on the Leg moilf,
a'nd brought near the Fire, in Shrinking, fqueezes the Leg
violently, and occafions intolerable Pain. There is alfo ano-
ther kind of Boot ; confiffing offour thick firong Boards bound
round with Cords: Two ofthefe are yurbetweentheCrimi-
nal's Legs, and the two others plac's, one on the Side of
one Leg, and the other on t'other; then, fqueezing the
Legs againfi the Boards, by the Cords, the Criminal's
Bones are broken, ec. The Boot is now difus'd in Bng-
land; but fubfifls fbill in fome other Countries, particularly
Scotland.
BOOTES, in Afironomy, a Confiellation of the Nov-
thern Hemifphere near the Pole it felf; fee CONSTELLA,-
TION.
The Stars in the Conflellation Bootes, ill 'tolomy's Ca-
talogue are 23; in lycho's 28; and in Mr. Flamflead's
Catalogue 45. Their Longitudes, Latitudes, Magnitudes,
E.ic. are as follow;
Stars in the Con1flellation BOOTES.
Names and Situation of
the Stars.
Middle of j in the fore Leg
Southern
I
Lail of the Tail of Urfa Major
North of the Leg
IO
Inform. before the preced. Thigh
In the preced. Tbigh
Is
Brightone 'twixt Thighs, Ar5urus
Preced. in the North Hand
In the preced. Arm
2o
Middle one in the Hand
That following Ar1urus
Lafi of 3 in the Hand
Small one following the N. Hand
Z5
Preced. againflt the Girdle
In the preced. Shoulder
subfiq. againft the Shoulder
South in the following Le.
30~~0
In the polerior Heel
That following-the preced.Arm -
35
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  - __ - -.-- I
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ITS
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( fig )


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