USA > Illinois > Montague's Illinois and Missouri state directory : to which is appended, a new and complete business directory of the city of St. Louis 1854-5 > Part 32
USA > Missouri > Montague's Illinois and Missouri state directory : to which is appended, a new and complete business directory of the city of St. Louis 1854-5 > Part 32
Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).
Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18 | Part 19 | Part 20 | Part 21 | Part 22 | Part 23 | Part 24 | Part 25 | Part 26 | Part 27 | Part 28 | Part 29 | Part 30 | Part 31 | Part 32 | Part 33 | Part 34 | Part 35 | Part 36 | Part 37 | Part 38 | Part 39 | Part 40 | Part 41 | Part 42 | Part 43 | Part 44 | Part 45 | Part 46 | Part 47 | Part 48 | Part 49
Effinger, G. M., M.
Gibson, W., B. Kirkpatrick, D., B. Long, H. M., B. Mathews, A., P. Thomas, John, M.
WAYNE COUNTY.
Graham, Carter, M. Coldwater.
Hughes, A., B. Suttel, W., B.
Alexander, Wm., M.
Patterson.
Rowland, Levi P., M.
WRIGHT COUNTY.
Cummings, J., M. Johnson, W. M., P. Mingers, J., B. Ricketts, J. B., P.
Waldo.
Dentists. ADAIR COUNTY.
Smith, J. A. Kirksville.
ANDREW COUNTY.
Caldwell, C.
Rochester.
Wakefield, W. F.
Savannah.
ATCHISON COUNTY.
Wyatt, S. Rockport.
-
Shaw, S. P.
Columbia.
BUCHANAN COUNTY.
Hewlitt, James C.
St. Joseph.
CALLAWAY COUNTY.
1
Buell, J. W.
Cote Sans Dessein.
CARROLL COUNTY.
Mc Murtry, W. J.
Carrollton.
Walling, A.
CHARITON COUNTY.
Williams, E. S.
Brunswick.
COOPER COUNTY
Gunnell, W. H.
Boonville.
Sample, T. H.
Schairer, M.
Wilson, John.
DALLAS COUNTY.
Hovey, E.
Buffalo.
GREENE COUNTY.
Chenoweth, H. S.
Springfield.
JACKSON COUNTY.
Dephea, W. A.
West Port.
LAFAYETTE COUNTY.
Hassell, J. F.
Lexington.
Makay, A. P.
Peebles & Hinson.
MACON COUNTY.
Montgomery, J.
Bloomington.
Weatherford, B. H.
Hill, J. N.
Woodville.
MARION COUNTY.
Anderson, S. H.
Palmyra.
Jeter, A. F.
Taylor, Edgar.
MONTGOMERY COUNTY.
Goodrich, Jos.
BOONE COUNTY. OSAGE COUNTY.
Barnes, J. H. Columbia. Wheeler, J. W. Linn.
Bloomfield.
334
MISSOURI STATE DIRECTORY.
Dentists-Continued. PIKE COUNTY.
Kellogg, A. H. Ashley.
PLATTE COUNTY.
Darneal, W. S. Hathaway, E.
Weston.
Norton, S.
Swain, W. B.
New Market.
Ray, Geo.
PULASKI COUNTY.
Harrison, J. P.
Little Pinney.
PUTNAM COUNTY.
Rowe, J. L.
Hartford.
RANDOLPH COUNTY.
Messamie, H. D.
Roanoake.
SALINE COUNTY.
Gaines, J. A.
Miami.
SHELBY COUNTY.
McMurray, Wilson,
Shelbyville.
WRIGHT COUNTY.
Williams Rice,
Woodberry.
Druggists. ANDREW COUNTY.
Holt & Legarden, Tisdale & Willis, Tirdle & Willis, Wakefield, M. F.
Savannah.
1
ATCHISON COUNTY.
Buckham, R. S.
Linden.
Fowler, Thos.
Rockport.
Wyatt, S.
BATES COUNTY ..
Adams & Downing,
Spruee.
BENTON COUNTY.
Dunn, James, Jr.
Warsaw.
BOONE COUNTY.
Spottswood, N. B. & Co.
Columbia.
Victor, S. B.
BUCHANAN COUNTY.
Kirke & Gosler, DeKalb.
Harding, D. R.
St. Joseph.
Mansfield & Parker, Pennick, W. R. Young & Ringo.
CALLAWAY COUNTY.
Riggins, G. W.
1
Portland.
CAPE GIRARDEAU COUNTY.
Neale, Thos.
Jackson.
CARROLL COUNTY,
Mc Murtry, W. J.
Carrollton.
Walling, A.
CASS COUNTY.
McIntosh, J. M.
Pleasant Hill.
CHARITON COUNTY.
Dickey, R. H. & Co.,
Brunswick.
CLARK COUNTY.
Wariner & Conway,
Alexandria.
Wayland, J. F.
St. Francisville.
COLE COUNTY.
Berrie, F.
Jefferson City.
Darris & Kerr,
Mathews, T.
COOPER COUNTY.
Hutchinson, N.
Booneville.
Kruckelham, A.
Ormrod. J.
Atkinson, A. C.
Cold Neck.
DADE COUNTY.
Bender, Sam,
Crisp Prairie.
Hampton, Noah.
DALLAS COUNTY.
Barrett, B. A.
Buffalo.
Barrett, G. R.
Paine, Jesse L.
FRANKLIN COUNTY.
Kruger, A. W.
Washington.
GASCONADE COUNTY.
Feldtman,-
Hermann.
CIRCULAR AND CATALOGUE
OF
JONES'
·
COMMERCIAL COLLEGE
OF
ST. LOUIS, MISSOURI.
INCORPORATED BY THE GENERAL ASSEMBLY, JAN. 24, 1849, WITH FULL AUTHORITY "TO
· GRANT DIPLOMAS, AWARD DEGREES, CONFER HONORS, AND EXERCISE ALL AND SINGULAR THE PRIVILEGES COMMON TO COMMERCIAL COLLEGES AU- THORIZED BY LAW IN OTHER STATES."-Charter, Sec. 2.
Located on the South-East corner of Washington Avenue and Third Street.
FACULTY.
JONATHAN JONES, MASTER OF ACCOUNTS,
President and Acting Professor of the Theory and Practice of Book-Keeping, Commercial Corres- pondence, etc. etc. FRED. HENDERSON, PRACTICAL ACCOUNTANT, Permanent Associate in the Book Keeping Department.
JAMES SENTER, JAS. WARNOCK, PETER HAUGHEY, PRACTICAL ACCOUNTANTS, Associates in the Book-Keeping Department, Evening Session, 1854. 1 CHARLES STEWART, PROFESSOR OF MATHEMATICS, In special charge of Commercial Calculations, etc. S. D. HAYDEN, PROFESSOR OF PENMANSHIP, In charge of the Writing Department.
JONATHAN JONES, MEMBER OF THE ST. LOUIS BAR, Lecturer on Commercial Law. [OVER.]
1
-
336
MISSOURI STATE DIRECTORY.
Druggists-Continued. GREENE COUNTY.
Chenoweth, H. S. & J. W. Springfield. Mitchel, G. L.
GRUNDY COUNTY.
Harris, G. F. Trenton.
HOLT COUNTY.
Peters, H. W. Oregon.
HOWARD COUNTY.
Henderson, O. Taylor & White, Smith & Maughs, Snelson, W. R.
Glasgow.
Fayette.
JACKSON COUNTY.
Dyer & Atkinson, Independence.
Mc Lanahan, W. D. & Co.
Montgomery, J. & Co. Norris, T. F. Earld, A. B.
Westport.
Finley, W. H.
JEFFERSON COUNTY.
Morse, D. W.
Hillsborough.
KNOX COUNTY.
Robertson, David,
Edina.
Davis & Richardson,
Newark.
LAFAYETTE COUNTY.
Bascom. Buckingham & Co. Lexington.
Edwards, Thomas H. Pigott, Bros. Whittlesey, P. R.
LEWIS COUNTY.
CIuff & McKoon,
Lagrange.
Hay & Hargis.
LINN COUNTY.
Rooker, A. P .. Wyandotte.
Powers, Jno. F.
LIVINGSTON COUNTY.
Collier, L. T. Chillicothe.
Poulet & Sadler.
MACON COUNTY.
Clarke & Medley,
Bloomington.
Foster, R. L.
-
Hand, E. E.
Bloomington. Woodville.
MARION COUNTY.
Anderson, R. M. Hannibal.
Brittingham, L. T. & Bro.
Brown, J. B. & Co.
Claybrook & Prior, Palmyra.
Dickerson, Lewis, Johnson, Joseph J. Lee, Sam. Y. Spiegle, Christian.
MONROE COUNTY.
Merritt, E. G, B.
Madison.
MONTGOMERY COUNTY.
Hughes, Elliott,
Danville.
NODAWAY COUNTY.
Torrance, B. F.
Maryville.
OSAGE COUNTY.
Rainey, Leander,
Linn.
PLATTE COUNTY.
Pinkston, W. S.
New Market.
Morris & Pinkston, Weston.
Tumdle, J. H. & Bro.
ROCK COUNTY.
Larimore, P. B.
Bolivar.
Lindsay, J. A.
RANDOLPH COUNTY.
Harvey & Blake,
Roanoke.
RAY COUNTY.
Howard, S. E. Millville.
Rainwater, M. F.
Ballard, R. L. Richmond.
Mosby, W. W.
SALINE COUNTY.
Boyer, W. L. & Co.
Arrow Rock.
Potter, O. F.
Powell & Bowers,
Cambridge.
Dunlap, I. N. Miami.
SHELBY COUNTY.
Marmaduke & Cotton, Shelbyville. Priest, A. G.
1
JONES' COMMERCIAL COLLEGE.
TO THE MERCANTILE COMMUNITY,
AN OUTLINE OF THE PLAN OF INSTRUCTION IN THE ART OF DOUBLE-ENTRY BOOK-KEEPING- COMMERCIAL LAW, COMMERCIAL CALCULATIONS, AND PENMANSHIP.
There has been, in the mercantile community, a universal prejudice of long standing, touching the art of Double-Entry Book-Keeping, as ordinarily taught in the "Literary and Scientific Institutions" of our day, which the incompetency of many 'who have attempted to teach Book-Keeping theoretically, as well as the defects peculiar to their systems, have naturally enongh created. This prejudice is both well founded and just ; but if these institutions have mistaken Double-Entry Book-Keeping (A PRACTICAL ART) for an abstruse, complex and difficult science, and delivered long printed lectures upon its " Speculative Theory," or required the student to memorize arbitrary rules, and finally failed in the end to accomplish their object, does it hence follow that we are to have no improvement in the art of teaching? or, are systems founded upon entirely different principles - principles diametrically opposed to those in their bearing and practical application - subject to the same fate, and that, too, without a fair trial? This conclusion is disingenuous, illogical and unjust. It is obvious to every intelligent, practical accountaut that Book- Keeping has a theory as well as a practice to be acquired, aud to that young gen- tleman aspiring to the highest rank as a scientific and practical accountant, much will depend upon the demonstrator of those principles which are to govern him in the performance of his duties. The utility of Double-Entry Book-Keeping, in the management of accounts, is no longer questioned. Its perfect adaptation (with pro- per forms) to mercantile, steamboat, manufacturing and joint stock operations, has been so fully tested, that but few business men now cousider their capital safe, where the books of the company are not kept by donble-entry.
The only question is, how are young gentlemen, inexperienced in the manage- ment of accounts, by double-entry-though familiarized with the general routine of business-writing legible hands, aud competent to perform the ordinary calculations of accountants, to be qualifed as practical book-keepers for the performance of their duties in the counting-house? Or, in other words, where is a supply of practical accountauts, equal to the demand, to be obtained? To this we unhesitatingly reply, They can only be taught, trained and qualified by practical accountants, who understand the entire routine of the counting-house, its duties and requirements. Hence, no literary in- stitution, school or college, ever did produce a single practical accountant, compe- tent to assume the charge of a set of books, npon the ordinary class and text book plan of instruction.
But if iuexperienced theoretical teachers fail to supply the counting-house with practical book-keepers, and the demand for such services iudnce experienced prac- tical accountants to adopt teaching as a profession - if they organize an institution, with all the facilities knowu in the actual performance of their duties - if they teach young gentlemen, of good business habits, to perform their duties just as they have been tanght, and use the exact forms and auxiliaries approved and adopted by our leading mercantile houses,-can any intelligent business man question their ability to produce just as thorough practical accountants as those raised in the count- ing house? Equally obvious will it appear to every unprejudiced, observing bu- siness man, that if a gentleman, of good business habits, be required to take a Blot- ter, containing every variety of entry that can possibly occur in the "counting- house," and put it through (in its proper shape) the Cash Book, Journal and Ledger, and give all the reasons involved in the opening, journalizing, posting, taking off the monthly trials, aud finally iu the closing of the Books, he must be competent to properly open, successfully conduct, aud correctly close any set of Books, under all and every circumstance.
2 2
4
1
338
MISSOURI STATE DIRECTORY.
Druggists-Continued.
ST. CHARLES COUNTY.
Bevitt, E. D. St. Charles.
Shaffer, Fred.
ST. CLAIR COUNTY.
Vaughan, W. L. Osceola.
STE. GENEVIEVE COUNTY.
Pernot, Eugene,
Ste. Genevieve.
Smyth, C. R.
ST. LOUIS COUNTY.
Arnaud, Alfred,
Carondolet.
WAYNE COUNTY.
Rowland, L. P.
Patterson.
WRIGHT COUNTY.
Hyde, John, Woodberry.
Distillers and Brewers.
BUCHANAN COUNTY.
Joseph Keachle,
St. Joseph.
COLE COUNTY.
Gundelfinger, John, Jefferson City.
Waggoner, Henry.
NEWTON COUNTY.
John Isbell, Capps' Creek.
SCOTLAND COUNTY.
Billaps, J. T.
Wyaconda.
Educational Institutions.
(See also " Supplement." )
ANDREW COUNTY.
Cottage Lawn School, by Mrs. Sherman, Savannah. Savannah Academy, by Mr. Mc- Cane. J. Dodge's School, D. Wilson's School.
ATCHISON COUNTY.
Miss Martin's School, Linden.
Miss Theresa Hoy's School.
BARRY COUNTY.
Cassville Academy, by J. M. Grammer, Cassville.
BENTON COUNTY.
Cole Camp Academy, by Willis Jones, Cole Camp. Mount View Academy, by Robert H. Doak, Mountview. Warsaw Academy, by George W. Lougan, Warsaw.
Wm. L. Shankland's School, Miss M. E. Goodman's School.
BUCHANAN COUNTY.
Catholic Seminary, conducted by the "Sisters of Charity," St. Joseph. St. Joseph Female Seminary; Rev. T. S. Reeve, Principal. Methodist High School; Cornelius McCain, Principal.
St. Joseph Primary School; by C. C. Byrne. CAPE GIRARDEAU COUNTY.
Jackson Academy,
Jackson.
.
CARROLL COUNTY.
Carrollton Female Academy; by Misses Burt. Carrollton. Young Ladies Seminary; by Mrs. D. Grant. Academy for Boys; by Sidney Sey- mour.
H. B. Roy's School.
CHARITON COUNTY.
Brunswick High School,
Brunswick.
CLARK COUNTY.
St. Francisville Academy; by Prof.
Sherran,
St. Francisville.
COOPER COUNTY.
Booneville Academy; by W. G. Bell, Booneville. F. T. Kemper's School, J. L. Tracy's School,
Clark's Fork Academy; by G. A. Pierce, Clark's Fork. Female Seminary ; by A. Bron- augh, Cold Neck. Mt. Vernon Seminary; G. W. Mil- ler, Principal, Pilot Grove. Walnut Grove School, Vermont.
339
JONES' COMMERCIAL COLLEGE.
In this particular the operations at Jones' Commercial College are peculiar ; in- stead of placing in the hands of the pupil, a treatise (such as Bennett's or Colt's Book-Keeping) containing lectures, rules, &c., to memorize or to copy, a practical Book-Keeper demonstrates the legitimate design of Debit and Credit, and then brings those principles to bear upon actual business trausactions, such as occur in ever counting-house. The student being first taught the true nature of the relation that exists between the Merchant, the Salesman and the Book-Keeper, copies his Blotter, jourualizes, posts, takes his monthly Trial Balances, &c., and pro- ceeds in the practical discharge of his duties as though he were conducting a set of Books in an extensive establishment.
The. practicability of this course, its superiority over all others, and its perfect adaptation to the making of thorough Accountants, have been fully tested in this community during the last thirteen years. Hundreds of young gentlemen out of employment, Mechanics unable to follow their pursuits, Salesmen, Second Clerks, &c., have been qualified for the Counting-house and Steamboat Clerkship, aud placed in situations worth $600, $800, $000, $1.200 aud $1.500 per annum-to whom personal reference will be given by calling upon the Principal, at the Book-keeping department; but for the couvenience of those who may desire a more complete and extensive outline of the plan of instruction, or a personal interview with those who can speak from personal experience, he begs leave to refer to the following Report of Practical Accountants.
REPORT OF PRACTICAL ACCOUNTANTS.
The undersigned, pupils of JONATHAN JONES, believing a more general knowledge of his peculiar mode of imparting instruction would be of public utility, and cnable every young man, of good business habits, to realize the importance of taking a thorough course of Double-Entry Book Keeping in this College, before entering upon a business carecr, take this method of informing those who may not be acquain- ted with the design of this Institution, and wish to acquire a practical knowledge of accounts, that the plan of instruction adopted differs essentially from that ordina- rily used in schools and colleges. Instead of inemorizing a set of arbitrary rules, and studying long dissertations upon the theory of Book-Keeping, the young gen- tleman is at once introduced to the practical discharge of au accountant's duties, by transcribing his Day Book, journalizing, posting, taking his monthly trials, &c .--- Thus he procceds as though he were in charge of a set of Books in an extensive es- tablishment.
" Year after year (in epitomized forms) he continues the opening, conducting and closing of Books, under all the variety of circumstances that can possibly occur ; he beholds himself a merchant, with limited resources ; he enters into numerous specu- lations, but, finally, encounters extensive losses and is foreclosed with heavy insol- vency-he then becomes associated with a capitalist in business, and resumes his accustomed duties as an accountant."
In conclusion, permit us to state, that a great number of Mr. JONES' pupils are in charge of Books in responsible stations, as practical accountants, in this city, with whom many of us are personally acquainted : from the manner in which they dis- charge their duties as practical and accomplished Book-keepers, and from what we know ourselves, we do most unequivocally declare it as our opinion, that as thorough and as perfect a knowledge of the accountant's duties can be obtained in this School, as it is possible to receive in any counting-house in any number of years-the opera- tions being the same to all intents and purposes. For further particulars, apply to us in person. HENRY SENTER, HENRY V. P. BLOCK, " Robert A. Barnes, 121 " Yeatman, Pittman & Co., Baker & Co., W E. SELL, JNO. BAKER,
Book-keeper for Senter and Cavender, Second Street.
[OVER. ].
340
MISSOURI STATE DIRECTORY.
Educational Institutions -Contin'd. 1
DADE COUNTY.
Greenfield College ; Rev. Robert Waters, President, Greenfield. , Principal, Legrange. Roark's Academy; by H. Roark, Turnback. Monticello Academy; R. J. Emer- son, Principal, Monticello.
FRANKLIN COUNTY.
Union Academy; by B. R. Daven- port, Union.
GASCONADE COUNTY.
Hermann High School; by C. Mal- lor & W. Krech, Hermann.
GREENE COUNTY.
Springfield Female Seminary, Springfield. Springfield Male School,
GRUNDY COUNTY.
Grand River College,
Trenton.
HOWARD COUNTY.
Howard High School; Rev. W. J. Luckey, Principal, Fayette.
Elm Ridge Academy; Rev. N. W. Miller, Principal, Glasgow.
Glasgow Female Academy ; by Rev. Geo. S. Savage & Lady.
JEFFERSON COUNTY.
Hillsborough Academy; by W. J. Durdy, Hillsboro.
JOHNSON COUNTY.
J. Ferguson's School, Columbus.
"A. Graves' School.
KNOX COUNTY.
Edina Academy; by Mrs. H. Min- ter, Edina.
Dennis O'Connell's School.
LACLEDE COUNTY.
Lebanon Academy, Lebanon. Oakland Academy; by J. Pierce, Oakland.
LAFAYETTE COUNTY.
Chapel Hill College; Robt. D. Mor- row, President, Chapel Hill.
Masonic College, Female Collegiate Institute, Ingleside Seminary, Parochial School.
Lexington.
LEWIS COUNTY.
North East Academy; R. A. Grant, Principal, Canton.
Legrange Academy ; L. M. Patrie,
LIVINGSTON COUNTY.
Chillicothe Seminary; L. Ander- son, Principal, Chillicothe. Spring Hill Academy; D. R. Mar- tin, Principal, Spring Hill.
MACON COUNTY.
Macon High School; J. B. Allen, Principal, Bloomington.
MADISON COUNTY.
Arcadia High School; Rev. J. C. Berry man, Principal, Arcadia. Fredericktown Academy, by the Misses Barrow, Fredericktoun. Mr. Winburger's School.
MARION COUNTY.
Houston Academy; Thos. J. Sam- uels, Houston.
St. Paul's College; Rev. W. B. Cor- byn President, Palmyra.
Christian Female Institute; Rev. W. H. Hobson, Principal.
Baptist Male & Female Seminary.
Palmyra Seminary; S. R. Ellis, Principal. Mrs. H. Willock's School.
Mrs. Ptomey's School.
MILLER COUNTY.
Pleasant Mount Academy; by W. Lumpkin, Pleasant Mount. J. H. Todd's School.
MONTGOMERY COUNTY.
Danville Academy; by Walter L. Loodar, Danville. Mrs. Anna Christian's School.
NEWTON COUNTY.
Neosho Female Academy,
Ncosho.
NODAWAY COUNTY.
Nodaway Academy; by W. O. H. Perry, Narrows. James Williams' School.
341
JONES' COMMERCIAL COLLEGE ..
JNO. H. SIMPSON,
Book- Keeper for A. Hood, 120 Main Street Woods, Christy & Co., 73d:75 "
JOHN SHARP, WM. WISWELL,
G. F. Filley, 175
THOS. P. SAUNDERS,
E. A. & S. R. Filley, 149
WASHINGTON TODD,
G. & C. Todd, 951
WM. H. STONE,
Gaty, McCune & Co., 218
CHAS. L. PALMER,
"
Palmer & Whittaker, 212 "
ROB'T. D. PATTERSON, JAMES PUGSLEY, L. L. L. ALLEN,
H. I Loring, 157 "
D. M. Hitchcock, 93 "
Book-keeper for Vandeventer & Co., corner Washington Av. and Main Street.
B. OWEN,
L. A. Benoist, 83 "
GEORGE PLATT, JAMES RILLY, late
Francis, Walton & W arren, 15 M. st. Chouteau & Valle, 24 Levee, now
WM. GERRISH, R. M. HUBBARD, late
R. H. Stone, 57 Levee, now at E. W. Clark & Brothers.
CYRUS G. HOYT, late
Wade & Osborn, 30 Levec, now Book-Keeper. for Chouteau and Valle.
E. S. GRIFFITHS,
" Charles Derby,
71 Levce. 11
CHAS. O. HARRIS,
R. M. Funkhouser & Co.
JOSEPH THORNTON,
Boatmen's Savings Bank.
THOS. RICHESON,
Collier Lead Company,
Tenth Street.
A. J. NOBLE,
Chas. T. Wilgus & Co.
Pine Street.
WM. A. ROBINSON, 1
THOS. WOOD,
Old Market.
WM. B. BETTS,
S. B. Wiggins, Betts, Conway, & Co.
GEO. W. PARKER,
Switzer, Platt, & Co. Second Street.
J. M. HANSON,
R. P. Hall & Co.
And one hundred and seventy more in this City in charge of Books to whom per- sonal reference will be given.
TERMS.
A full Course of Double-Entry Book-Keeping-embracing Mercantile, Manufac- turing, and Steamboat Book-Keeping ; Individual, Company, and Compound Company ; with Forms adapted to the Wholesale, Retail, Banking, and Commission Business, etc., etc. ; together with Accounts Current, Account Sales, and a complete system of Commercial Correspondence, $30.00 1.00
Gas-Tax assessed on Night Pupils for each session,
Tuition fees payable in Advance .- The importance of this rule will appear evident to all. The tuition fees, not being for time, but for thoroughly qualifying the gentle- man in that course for which he may be registered-the pupil having the privilege of completing at option, and of reviewing the same during life, free of additional charge -render it imperious that this rule should be invariably complied withi.
The competency of each pupil to discharge the duties of an accountant, in charge of the most complicated books, or to sustain an examination before a committee of accountants, of his (the pupil's) own choosing, in every case, will be guaranteed. [OVER. ]
Book- Keeper for Lucos, Turner & Co. San Francisco California. Hannenkamp & Co. 59 Levee.
342
MISSOURI STATE DIRECTORY.
Educational Institutions-Contin'd.
,
OREGON COUNTY.
Thomasville Academy; by A. B. Camplin, Thomasville.
OSAGE COUNTY.
Fredericksburg Academy; by S. N. and E. H. Rozier, Fredericksburg.
PERRY COUNTY.
Catholic Ecclesiastical Seminary; Rev. John Lynch, Principal, Perryville.
PETTIS COUNTY.
Pettis Academy; by L. R. De la Hunt, Georgetown.
Georgetown Academy; by S. A. Lowe and Mrs. E. S. Lowe.
PIKE COUNTY.
Pike County Academy, Bowling Green. Clarksville Seminary; by J. E. Col- by and Lady, Clarksville.
PLATTE COUNTY.
Woodville High School, Buena Vista. New Market High School; C. S. Day, Principal, New Market.
POLK COUNTY.
Bolivar Academy; A. E. Leaven- worth, Principal, Bolivar. Pleasant Hope Academy, Pleasant Hope.
PULASKI COUNTY.
D. Merrill's Academy,
Relfc.
J. B. Vance's Academy.
RAY COUNTY.
Richmond Academy; by A. C. Redman, Richmond.
ST. CHARLES COUNTY.
Flint Hill Academy; by C. B. Lind -
say, Flint Hill.
ST. CLAIR COUNTY.
Osage Academy, Osccola.
ST. FRANCOIS COUNTY.
Farmington Seminary; by J. P. Da-
vis, Farmington.
STE. GENEVIEVE COUNTY.
Ste Genevieve College, Ste. Genevieve. Academy for Young Ladies; by the " Sisters of Loretto."
SALINE COUNTY.
Cambridge Academy; by R. W.
Price,
Cambridge.
Prairie Seminary; George Penter,
Principal.
Hazel Grove Seminary; by John B.
Crump,
Hazel Grovc.
Miami Academy,
Miami.
SCOTLAND COUNTY.
Dairy Academy; by T. Williams, Dairy. Memphis Female Seminary, Memphis. Pleasant Retreat Academy; by Jas. Myers, Pleasant Retreat.
SCOTT COUNTY.
Commerce High School; A. Waugh, Principal, Commerce.
SHELBY COUNTY.
Shelbyville High School; A. A.
1
Willis, Principal,
Shelbyville.
Shelbyville Female Seminary; P.
A. Baird, Principal.
TANEY COUNTY.
Forsyth Male and Female Semina- ry; R. Desha, Principal, Forsyth.
WARREN COUNTY.
German Seminary; by Prof Ben- ner, Marthasville. Marthasville Academy; by Wm. P. Christman.
WASHINGTON COUNTY.
Washington Academy ; by James R. Burke, Caledonia. Caledonia Academy; by John Bush.
Fancy Goods, &c.
(See also " General Merchants." )
ANDREW COUNTY.
Holt, J. M.
Savannah.
Woods, Walker & Co.
343
JONES' COMMERCIAL COLLEGE.
STEAMBOAT BOOK-KEEPING. 1
From the simplicity of the practical forms now in use for Cash Book, Freight Book, Passage Book, &c .- the limited variety of transactions and uniform manner of adjusting each respective Trip's work, in the ordinary routine, consequent upon do- ing a cash business exclusively-many have been led to suppose Steamboat Book- keeping to be a very simple and easy thing. While to the thorough accountant and experienced steamboat clerk such is the fact, in a great majority of cases the precise reverse holds good. That is-Steamboat Book- Keeping, without a knowledge of the Mer- cantile, is more complex, varied, and difficult, than Mercantile Book-Keeping in the ordina- ry pursuits-and why should it not be so? Steamboats incur responsibilities, con- tract debts, and deliver goods without pay, just as merchants do; they often specu- late just as merchants speculate, and not unfrequently negotiate bills of exchange, to "raise the wind" or "to make ends meet," under circumstances that would make a "Le- vee merchant" blush. I have known a gentleman to purchase a steamboat without a dollar in hand, drop her down to the wharf, "stick up his shingle" for N. O., get a full cargo, step into one of our offices, effect an insurance on his "freight list," ne- gotiate a bill of exchange on his agent in N. O. to pay charges and outfit here, make a successful trip or two, pay for his boat, and in sixty days on the look-ont for a similar speculation; such, and three times as much more of a kindred nature, not un- frequently falls to the lot of a man but partially familiarized with the management of accounts, to blunder through. Understanding the nature of one account, he has left him an alternative, that is, to throw all transactions into his Cash Account, Re- capitulate, and hand over a "Cash Memorandum" to his successor.
This clerk turns over a new leaf, counts the actual cash on board, and commences his work on "a clean sheet," but pays no further attention to the "Cash Memoran - dum" ( it being no part of his business. ) The memorandum is soon misplaced or lost, debts due the boat remain uncollected, bills against her commence coming in-of which there is no entry in the books. The season advancing, and the receipts falling off, the owners couclude to "TIE UP;" whereupon the following interesting conversa- tion takes place, viz:
Owners. Well, Capt. - , what's the word?
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