The practical counting house [electronic resource] : Or, calculation and accountantship illustrated, in all the cases that can occur in trade, domestic or foreign proper or company; in buying, selling, drawing, remitting, exporting, importing, factorage, brokerage, insurance, exchange, &c. To which is added, an appendix, containing procedents of writing, English and Sco[t]s, proper for every regular counting house; and a book of rates, exhibiting, at one view, the duty and drawback upon every commodity the British merchant exports or imports, with a summary of the laws respecting the same. By James Scruton, of the academy in Glasgow, author of the mercantile penmanship.