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A Captain bound to Calcutta received of A. D. & Co. $2500 at 81 and 2 per cent. for freight and commission. On his arrival there, he sells the dollars at 207 sa. rupees per 100. The amount of his investment for them was Sa. Rs. 4509, on which he received a drawback of Rs. 84 14 0. Supposing A. D.'s part of expenses of package, screwing, cooley-hire, &c. to be Rs. 176 10 6, what was the balance on stating the account in Calcutta, and in whose favour?

Ans. Sa. Rs. 4 15 7 in favour of A. D. & Co.

A.'s dollars in the Washington, Capt. M. for Calcutta, amounted to 5999.* On deducting $6,44 for short weight, they were sold there at Sa. Rs. 210 per 100-and A.'s credit of interest was Sa. Rs. 55 15 6. Capt. M.'s commission was at 2 per cent. on the specie. The cost, &c. of the return cargo, which was on freight, amounted to Sa. Rs. 12289 10.7, and A.'s part of the expense of house rent was Sa. Rs. 37 64. Required the balance on stating the account in Calcutta? Ans. Sa. Rs. 0 8 2 in favour of A.

* $6000 less 1, bad.

The following method of arranging the sales, freight and commission, in any port, (if there be different shippers) will aid a Captain or Supercargo in seasonably detecting errors in his calculations. And a similar statement for the return cargo, will be serviceable to those who do not state their accounts in the Italian manner, or double entry The terms of shipments being at 8 per cent. for freight, and 2 per cent. for the Captain's commission, and the price 207 sicca rupees per $100 in Calcutta.

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RECAPITULATION.

Sa. Rs. A. Ps.

32450 Dollars, at 207 Sa. Rs. per 100 67171

Freight at 8 per cent.
Commissions 2

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Net sales remaining for investment

80

5709 93

1679 47

59782 10 2

Sa. Rs. 67171 80

Indigo, iron, and salt petre, are sold in Calcutta by the factory maund. Sugar and ginger by the bazar maund.

When the return cargo or investment is on freight, sugar and salt petre are taken per ton in weight; other goods by

measure.

The corge of 20 pieces of bale goods consists of three qualities, viz. 5 of A, 7 of B, and 8 of C. Care should be taken that the 2d and 3d qualities be not too inferior in proportion to the first, which are on the top. The difference should not be more than 5 per cent. between the 1st and 2d, and 8 per cent. between the 2d and 3d.

Bengal indigo is classed under the following kinds-blue, purple, violet, and copper. The chief signs of good indigo are its lightness and feeling dry between the fingers, its swimming light in water; if thrown on burning coals it emits a violet-coloured smoke, and leaves but little ashes. The large, regularly formed cakes should be preferred, when of a fine, rich, blue colour, externally free from the white adhesive mould, by the incrustations of which the indigo is much depreciated. When broken, it should be of a bright, purple cast, of a close texture, free from specks or sand, and of a shining, copper-like appearance, when rubbed on the nail. The heavy, dull-coloured, and porous should be rejected; likewise the small, broken pieces, which, though equally good in quality with the regularly formed cakes, do not obtain an equal price. What is called the burnt indigo, may be easily known, by its being full of cracks, and its appearing as if the cakes would easily crumble.

Re-manufacturing the inferior kind of indigo has been lately practised, in order to give the cakes a fairer appearance; but in doing it, much of the colouring substance is lost.

BOMBAY.

Accounts are kept in Rupees, Quarters, and Rees. 100 rees make 1 quarter; 4 quarters 1 rupee.

218 rupees were equal to 100 Spanish dols. in April, 1800

The current money is in Mohurs, Rupees, and Pice. 50 pice make 1 rupee; 15 rupees 1 mohur." The weights are pounds, mauds, and candies; the pound the same as English.

A Bombay maud

A Surat maud

21 Surat mauds or 784 lb. make

Cotton is sold by the Surat candy.

is 28 lb.

is 37 lb.
1 Surat candy.

Camphor and Mocha coffee are sold by the Surat maud. Malabar pepper is sold by the Bombay candy of 588 lb. In 274 bales of cotton, weighing net 996 cwt. 2 qrs. 23 lb. how many Surat candies?

784 lb. = = 7 cwt.

7)996 2 23

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Accounts were kept in Pagodas, Fanams, and Cash. 80 cash make 1 fanam; 36 fanams 1 pagoda.

The Spanish dollars were in 1798 and 1799, at 165 dollars for 100 star pagodas; making the pagoda worth 165 cents. The revenue laws of the United States reckon them at 184 cents.

By a late regulation the silver rupee is the standard coin, and in it public accounts are kept. The star pagodas are changed into rupees at 350 rupees for 100 star pagodas. The new silver rupee is 1s. 11d. sterling.

400 Madras rupees are equal to 375 Sicca rupees, and to $175.

The picul is 133 lb. English.

100 cattas make a picul.

A maud is 25 lb. Troy; 20 mauds make i candy.

The excellence of their cloth is defined by the threads in the warp.

The duty payable at the custom-house is 2 per cent. outwards and inwards. This is taken on imports according to the invoice, and on exports at the actual cost at the bazar or market.

JAVA.

The money of account is the Florin and its parts in stivers, or in centimes. In 1826 the florin was valued at 391 cents in Samarang.

The picul of 100 cattas is equal to 125 Dutch lbs. or 133} lbs. English.

What will 5188 piculs 11 cattas of coffee come to at $22,241 cts. per picul, charges included?

Ans. $115393,93.

Great attention is to be paid to the quality of coffee purchased here, if intended for the Dutch market. The best quality is the brown Java, then the yellow, and the least valuable is the pale yellow. A price current from Amsterdam quotes them, viz.

Pale Yellow, 7 stivers, Old Yellow, 8, and Brown Java, 11 stivers per lb. In selecting for the American market, it should be of a green colour, and well cured.

When weighing coffee out of the public stores, great carc is necessary, as means are frequently used to deceive in the weight. Through want of such vigilance, there is often a loss of 3 to 5 per cent.

If coffee be purchased, receivable on the coast, it is necessary to be particular in specifying the quality, as it sometimes happens, that an inferior quality is put off in this way. A bond in this case is necessary. The best months on the coast are July, August, and September, before the coffee is sent round to Batavia.

A vessel to obtain a cargo of coffee at Batavia should arrive there in October, November or December. The last company sales are about the middle of January.

Opium is not admitted to be landed in boxes of less than 125 Dutch pounds, but is allowed to be repacked on board. In stowing sugar, it should not be in contact with coffee, as the flavor of the coffee will be injured by it, and in Holland especially, the taste is much consulted.

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The weights are the picul, catty, and tale. The tale is 1 oz. Avoir,

16 tales make 1 catty

1 lb

100 catties 1 picul 1331

=

The Spanish dollar is current at 72 candareens.

The covid of 10 punts

In 34506 tales 7 mace and 6 candareens, how many dol

lars?

8)3450676,00

9)431334,75

Ans. $47926,081

14,625 Eng. inches.

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In 209132 lb. Av. how many piculs?

1)209132

52283

How

Ans.

156849

1568 piculs 49 catties

many lb. Av. in 1568 piculs 49 catties?

1)156849
52283

Ans. 209132 lb.

What will 1568 piculs 49 catties of Tea come to at 22 tales per picul?

1568,49X22-34506,78

=11502,26

ᄒ = 1917,041

Ans. $47926,08

A captain or supercargo, on his arrival at Whampoa, will procure a permit from the Mandarin to go up to Canton in his own boat, in preference to his going in a Chinese passage boat, as his own boat, with her colours hoisted, is not obliged to stop at the chop-houses, and thus he saves much time and trouble from detention and the opening of baggage.

The Hong merchants, who exercise a summary power in the commerce of this place, consist of a number of persons, selected from the most opulent and respectable merchants of Canton, nominated by the Hippo, or Viceroy, and sanctioned by the Emperor. They are very limited in number, being twelve in 1793, and increased to fourteen in 1803.

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