Cyclopediaof Commerce, Accountancy, Volume 3 A General Reference Work on ACCOUNTING, AUDITING, BOOKKEEPING, COMMERCIAL LAW, BUSINESS Prepared by a Corps of AUDITORS, ACCOUNTANTS, ATTORNEYS, AND SPECIALISTS IN BUSINESS METHODS AND MANAGEMENT Illustrated with Over Two Thousand Engravings TEN VOLUMES CHICAGO Copyright, 1909 BY AMERICAN SCHOOL OF CORRESPONDENCE Copyright, 1909 BY AMERICAN TECHNICAL SOCIETY Entered at Stationers' Hall, London |