JB/135/145/001

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1831 June 19

Posology

§. Book-keeping Elucidated
Hamilton

1 Left side, call it the
diminution side.
2. Right the augmentation.
3 Between will be
on the scale of augmentation
or diminution
there will be applicable
to every subject
matter of property, in
case of money, if on
the augmentation side it is
profit; if on the diminution,
loss.

1. Left side the Debtor side. Suppose Call it the Diminution side

2. Right hand the Creditors side. side Call it Suppose the Augmentation c side

3. Difference the balance: on the side of Profit or on the
side of loss. The word balance may perhaps remain: it being as extensively understood
perhaps as the word
differences; and being
more particularly appropriate

1. P

1. A person to whom the Accountant considers himself Account keeper in question Debtor is stated as
being Creditor to the Proprietor Account keeper — his name being entered on
the Creditor side of the account

2. A Of the person whom the Proprietor Account-keeper considers as being Debtor
to him, say the Counter Dealer or Customer the name is entered on the Debtor side of the Account

☞ All this is correct and satisfactory — individuals, .

Under the name of the other party on the side on which he
is stated as being considered as Debtor are entered

1. The value of goods sold and delivered to the Customer
the names with the assigned value are entered on the
scale of the account in which the the Customer is by the stated as being Debtor

Of Goods bought on trust and received and money received from — and
every thing for which the other party is considered as accredited
to the Proprietor is entered ☞ per contra

2. So of money paid or entrusted to him

By the balance is shewn which of the two is Creditor, which
Debtor is the ultimate .

Note that here an ambiguity which requires to be exhibited
If he who is stated as Debtor is Debtor upon the balance or
Debtor upon the one dealing where there is but one, in this there
is an ambiguity: nothing in the statement but what is unquestionably
true. But where between some two persons there has
been dealings more than one, he who is Debtor Creditor upon the balance
can not in respect of any sum received by him be stated Debtor
without a contradiction in terms, he is Debtor and not Debtor
He is one a Logician would say Creditor simpliciter but Debtor
simpliciter quid or quod hoc — Debtor in respect of each s part or he be
he who is Debtor to him on the whole

Say for example he is the Creditor or the Customer as - or the - Debtor.

In each case had there been one other debtor between them he would have been simply Debtor

Identifier: | JB/135/145/001 "JB/" can not be assigned to a declared number type with value 135.
Date_1	1831-06-19	Marginal Summary Numbering	or 1
Box	135	Main Headings	posology
Folio number	145	Info in main headings field	posology
Image	001	Titles
Category	text sheet	Number of Pages	1
Recto/Verso	recto	Page Numbering
Penner	jeremy bentham	Watermarks
Marginals	jeremy bentham	Paper Producer
Corrections		Paper Produced in Year
Notes public		ID Number	46263
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