An Office Manual, with Cut Index, for the use of Underwriters, &c. By C. MCKAY SMITH. DR. AGER’S TELEGRAPH CODES. General Commercial, £2 15s.; Standard, 100,000 Words, £5 5s.; Shipping, 21s.; Skeleton, 16,000 Words and Spaces, 12s. 6d.; Corn Merchants, £1 11s. 6d. W. B. WHITTINGHAM & CO., MANUFACTURING AND EXPORT STATIONERS & PRINTERS, Booksellers and Publishers, and Account Book Makers, 91, GRACECHURCH STREET, LONDON. (Works: 4, White Hart Court, Bishopsgate.) STATIONERY DEPARTMENT. All Articles of COMMERCIAL STATIONERY on Export terms. Merchants, Bankers, and Companies’ LEDGERS and ACCOUNT BOOKS, Parchment, Vellum, Loan, and all kinds of Printing and Writing Papers, Wholesale and Retail. Letter and Note Paper and Envelopes of every description. DESIGNS supplied for Bills of Exchange, Bills of Lading, Scrip Certificates and Bonds, Promissory Notes, and Bankers’ Cheques. Card Plates Engraved, Dies Cut, and Crest or Monogram Stamped. PRINTING DEPARTMENT. Every Branch of LETTERPRESS PRINTING in Latest Styles from New Types. Business Circulars, Prices Current, and Mercantile Printing of all kinds. Books, Periodicals, and Pamphlets, Printed to Estimate. LITHOGRAPHIC PRINTING. Lithographic Letters, Fac-simile or otherwise, Bankers and Merchants’ Circulars, Auctioneer’s Estate Plans, Policies and Calendars Designed and Produced in every variety of Style. BOOK DEPARTMENT. Books sent _Post Free_, on receipt of the Published Price, to any part of England, the United States, Egypt, British India, and Continental Countries within the Postal Union. NEWSPAPERS and PERIODICALS. Despatched with regularity to any part of the World. _Authorised AGENTS for the Supply of the Bills of Lading of the “Peninsular and Oriental,” the “British India,” the “Messageries Maritimes,” and other steam Navigation Companies._ ACCOUNT BOOKS. Messrs. W. B. Whittingham & Co. invite attention to the unsurpassed Strength and Finish of the Ledgers which they Manufacture. The same Workmanship and Materials which for more than Half-a-Century have established the reputation of these Account Books are guaranteed. W. B. WHITTINGHAM & CO., 91, Gracechurch-st., London. Transcriber's Note The following apparent errors have been corrected: p. 14 "it well" changed to "it will" p. 94 "wonld" changed to "would" p. 97 "fifteeen" changed to "fifteen" p. 107 "_a_." changed to "_a_", p. 139 "leafs" changed to "leaves" p. 177 (note) "was--" changed to "was:--" p. 187 "similiar" changed to "similar" p. 203 "considered." changed to "considered," p. 243 "litle" changed to "little" p. 264 "viz," changed to "viz.," p. 264 "seive-mesh" changed to "sieve-mesh" p. 273 "loose" changed to "lose" p. 273 "tare." changed to "tare," p. 280 "he gross" changed to "the gross" p. 299 "Hazareebagh" changed to "Hazareebaugh" p. 300 "Transport, chap" changed to "Transport, chap." p. 301 "title" changed to "-- title"