Form 239.-Order of Court.

TO APPEAR BEFORE HIM SUPPLEMENTAL TO PROCESS OF EXECUTION UNSATISFIED.

[ATTACHED TO BANCROFT'S BLANK, No. 539.]

On reading the foregoing affidavit, and it satisfactorily appearing to me therefrom that the defendant in the

above-entitled action, ha- property which

unjustly refuse to apply towards the satisfaction of the judgment in said action, and that it is a proper case for this order, and on application of the plaintiff's attorney-, I, the undersigned,

of of the State of ——, do hereby order

the said
and require the said defendant—

appear before

on the

personally to be and

day of

A. D. 1880, at

o'clock in the

-noon of that day, to answer concerning

property; and

that a copy of said affidavit and of this order be previously served upon said defendant.

Dated this

day of

A. D. 188-.

District Judge [or Justice of the Peace].

Form 240.-Sheriff's Certificate.

OF SALE OF REAL ESTATE ON EXECUTION.

[BANCROFT'S BLANK, No. 219.]

In the Superior Court in and for the County of, State of California.

I,, Sheriff of the County of, do hereby certify that, by virtue of an execution in the above-entitled action, tested the day of A. D. 188-, by which I was commanded to make the amount of dollars of the United States, to satisfy the judgment in said action, with costs and interests thereon, out of the personal property of, the defendantin said action, and if sufficient personal property could not be found, then, out of the real property belonging to the said defendant on the day of A. D. 188-, or at any time

,

thereafter, as by the said writ, reference being thereunto had, more fully appears; I have levied on, and this day sold at public auction, according to the statute in such cases made and provided, to who was the highest bidder, for the sum of dollars

of the United States, which was the whole price paid by him for the same, the real estate particularly described as follows, to wit:

[Here insert a description of the property sold.]

That the price of each distinct lot and parcel was as follows [here state each parcel sold and the amount paid for each], and that the said real estate is subject to redemption in [state kind of money] of the United States, pursuant to the statute in such cases made and provided.

the said State, in and for the County of of

against

rendered on the day of, 188-, and entered on the day of, 18-, duly attested the day of, 18-, and to me, as such Sheriff, duly directed and delivered, whereby I was commanded to sell the property hereinafter described, according to law, and to apply the proceeds of such sale towards the satisfaction of the judgment in said action, amounting to the sum of dollars,

with interest and costs of suit, I duly levied on, and on the

day of

18-, at

o'clock

M., at the Courtin the said County auction, according to law, and who made the highest and for the sum of dollars, the real estate in said

house door, in the town of
of ——————, I duly sold at public
after due and legal notice, to
best bid therefor at such sale,
which was the whole sum paid by
order of sale, lying and being in said, County of
State of -, and described as follows, to wit:

[Here insert a description of the estate sold.]

and I do hereby further certify that the said property was sold lot- or parcel-, and that the sum of

in

was the

highest bid made, and the whole price paid therefor, and that the same is subject to redemption in [state the kind of money named in the order of sale], pursuant to the statute in such case made and provided.

CHAPTER XIV.

BOOK-KEEPING, WEIGHTS, MEASURES, ETC.

The art of book-keeping teaches how to record, systematically, the various transactions of business in any occupation in which a person may be engaged, so that he may know his pecuniary situation, possess ability to substantiate his claims, and protect his property, and at death to leave behind him evidence that will enable his friends to understand his business relations and engagements, and settle his affairs in a satisfactory manner; and every person doing any business should keep a book record of his business and engagements rather than rely upon memory, or loose papers, for evidence.

When books of account are properly kept, though the style of keeping them be very simple, they often become matters of great legal value, and such books are recognized as legal evidence, when properly kept, by all civilized people. Their value, however, is often limited by time in this respect, and under the statutes of both California and Nevada, an action on a book account must be commenced within two years from the time an article was delivered by the creditor to the debtor, or the right to bring a suit for it will be barred; while on any instrument in writing signed by a debtor an action may be commenced at any time within four years from the time it became due.

There are two methods of book-keeping: one being called single, and the other double, entry; the latter is employed in extensive and complicated mercantile business, where a check is required upon each entry, to prove that it has been recorded properly. The former is generally used by persons engaged in ordinary business, because it is more simple than the other, and is sufficiently correct for ordinary purposes. It requires but three books: the Day-book, Ledger and Cash-book; but to these may be added a Billbook, in which all notes, received or given, are recorded, showing when drawn, by whom, in whose favor, length of time, when due, amount of note, and any proper explana

tion; and a Sales-book, in which orders for goods, or the details of sales are entered; and a Receipt-book, where receipts for payments of debts can be permanently kept. As this book is not intended to teach the art of book-keeping, but to treat of them rather as legal instruments often offered in evidence, the first three named above will be spoken of particularly.

The Day-book should contain correct statements of every business transaction which gives rise to persons owing us, or to our owing them, properly arranged under the head of Debtor, or Creditor. The accounts should be entered in this book at the time they were created, or in the regular order of business in which they occurred.

The book should be commenced by stating the name of the owner and his residence. The day, month, and year should then be written and repeated at the head of each page corresponding with the date of the first transaction on each page, while all subsequent dates on each page should stand above the transaction to which it belongs. In making an entry, the name of the person with whom we deal is written with Dr. or Cr. at the right of the name to show whether he becomes a debtor or a creditor by the transaction. Then a statement should follow specifying the articles bought or sold, and the price of each. The sum of the values should then be found, and the total amount should be entered in the column of dollars and cents. The rule for determining how an entry must be made is this: The person with whom you deal is debtor for whatever he receives of you, and is creditor for whatever you receive from him.

If a mistake be made in an account, it should not be corrected by altering the original entry, but a new entry should be made debiting or crediting the amount of the error as "John Jones Cr. by [or Dr. to] error in account of October 6, one dollar and fifty cents." This will enable a person to swear before a Court that his book contains his original entries without alteration, and his book will not look suspicious.

The Ledger is intended to collect on one page the scattered transactions of the Day-book relating to one person, and should show all the debits and credits of such person, so that the owner can tell at once how the person's account