JAMES W. GILBART, F.R.S.,

ONE OF THE DIRECTORS OF THE LONDON AND WESTMINSTER BANK,

AND FORMERLY GENERAL MANAGER.

NEW EDITION.

THOROUGHLY REVISED AND ADAPTED TO THE PRACTICE OF
THE PRESENT DAY.

(1871.)

LONDON: GEORGE BELL & SONS, YORK STREET,

COVENT GARDEN.

1873.

LONDON:

PRINTED BY WILLIAM CLOWES AND SONS,.

STAMFORD STREET AND CHARING CROSS.