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Hebrew Printing in Sabbioneta 1 AFFO, Ireneo - Schulz-Falster Rare ...

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InXuential German Merchants’ Handbook<br />

with a Section on Double-Entry Book-Keep<strong>in</strong>g<br />

15 BOHN, Gottfried Christian. Wohlerfahrener Kaufmann,<br />

oder umständliche Nachricht mit was für Waaren, Münze,<br />

Maaße und Gewichte die vornehmsten Städte <strong>in</strong> Deutschland,<br />

Spanien, Portugall, Frankreich, England ... verkehren ... nebst<br />

e<strong>in</strong>er ausführlichen Anweisung zum italienischen Buchhalten<br />

dem kaufmännischen Briefwechsel, und mehrern nöthigen<br />

Handelssachen beygefüget werden. Hamburg, Johann Carl Bohn,<br />

1762. £1400<br />

8vo, double-page engraved frontispiece, pp. [ii], [vi], 884, [8] contents,<br />

errata; title pr<strong>in</strong>ted <strong>in</strong> red and black, numerous tables <strong>in</strong> the text,<br />

frontispiece engraved by J. C. G. Fritzsch; contemporary full calf, gilt<br />

double Wllets to sides, sp<strong>in</strong>e ruled <strong>in</strong> gilt with central gilt decoration;<br />

extremities a little rubbed, a Wne copy.<br />

Fourth edition (Wrst 1719) of Bohn’s <strong>in</strong>Xuential merchants’ handbook,<br />

much praised for its comprehensiveness and detail. Beg<strong>in</strong>n<strong>in</strong>g with Hamburg,<br />

<strong>in</strong>formation is given on German and other European trad<strong>in</strong>g places,<br />

cover<strong>in</strong>g exchange rates, weights and measures, products both for import<br />

and export, trad<strong>in</strong>g practices etc.<br />

In addition to this basic <strong>in</strong>formation for merchant and trader, a substantial<br />

section, extend<strong>in</strong>g to 150 pages, conta<strong>in</strong>s an <strong>in</strong>troduction to double-entry<br />

or Italian book-keep<strong>in</strong>g for merchants based on Rademann. In a conversational<br />

style the pr<strong>in</strong>ciples of account<strong>in</strong>g are given. Practical examples are given,<br />

with an explanation as to which account book the transaction needs to<br />

be recorded <strong>in</strong>. In addition to basic accounts, complicated transactions are<br />

<strong>in</strong>cluded too, such as account<strong>in</strong>g for loans, lotteries, maritime <strong>in</strong>vestments.<br />

DiVerent account books are <strong>in</strong>troduced and the basic procedures expla<strong>in</strong>ed.<br />

Particularly attractive is the Wne, engraved frontispiece by J. C. G. Fritzsch,<br />

show<strong>in</strong>g part of Hamburg’s town hall, the bourse, and the ‘Kommerzbibliothek’<br />

(bus<strong>in</strong>ess library). Bohn’s handbook was the most popular German<br />

commercial handbook of the eighteenth century.<br />

Goldsmiths’–Kress 9762; Higgs 2782; Humpert 6356; see Herwood Library 460<br />

for 1727 edition, see Historical Account<strong>in</strong>g Literature p. 28 for 1750 edition; all<br />

early editions are uncommon.<br />

Bad Debts and Bankruptcy Law<br />

16 BOLTZ, Johann Lorentz. Der <strong>in</strong> Schuld-Austheilungen und<br />

Concurs-Sachen Accurate Beamte oder gründlich- und zuverlässige<br />

Anweisung, wie man die Schuld-Austheilungen zu begreiVen<br />

und e<strong>in</strong>zurichten, und was fürnemlich dabey zu observieren ist;<br />

<strong>in</strong>gleichen, wie jeder Glaubiger <strong>in</strong> die behörige Classe lociret, und<br />

susanne schulz-falster rare books

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