THE LAW MAGAZINE; OR QUARTERLY REVIEW OF JURISPRUDENCE, FOR FEBRUARY, 1841; AND MAY, 1841. VOL. XXV. LONDON: SAUNDERS AND BENNING, LAW BOOKSELLERS, 43, FLEET STREET. 1841. CONTENTS. Page 249 A Bill (as amended by the Committee) to improve the Practice and extend the Jurisdiction of County Courts. Prepared and brought in by Mr. Fox Maule, Sir George Grey, and Mr. Solicitor Ge- neral. Ordered to be printed, 19th March, 1841. Objections to the County Courts Bill now before 2. Quintilian's Institutes of Oratory, Book 5, Chap. 7, concerning Witnesses: containing his Rules for their judicious Examination and Cross Examination. Translated with Notes, &c. By THE LAW MAGAZINE. ART. I.-ACCOUNTS AND THE LAW OF PARTNERSHIP. A practical Treatise of Accounts, &c., with a Plan for the Amendment of the Law of Partnership. By Isaac Preston Cory, Fellow of Caius College, Cambridge, Barrister at Law. THIS work is devoted to the discussion of partnership and accounts, and well deserves attention upon both of these subjects. The part which has principally interested us, is the explanation of the mercantile system of partnership. But we propose in the first instance to avail ourselves of Mr. Cory's labours by giving a short outline of a merchant's mode of keeping his accounts, and we hope that a few remarks upon this practical subject will not be unacceptable to our readers. Merchants and tradesmen make it a matter of complaint, that, after they have incurred all the vexation and expense of a law-suit, they find their cause seriously injured by the want of sufficient knowledge amongst lawyers of the nature of mercantile accounts. Such expressions as "Cash Dr. to Sundries," "Wine Cr. to Cloth," "Profit and Loss Cr. to Cash," "To Bills Receivable," "To Bills Payable," and a hundred others of a similar description, are sometimes misunderstood by able advocates, who could discuss with the utmost acuteness all the mysteries of executory devises or equitable presumptions. A gentleman of the counter, who has spent his whole life in posting large sums under technical titles, well versed in the Waste Book and Journal and Ledger, makes very little allowance for ignorance upon this head; and the more enlightened merchant, who attributes the excellence of an accountant rather to familiar habit, than to any natural acuteness, knows that his counsel could explain his cause with far greater effect, |