Catalogue Number 7 - Susanne Schulz-Falster

Morellet’s Prospoectus – Ex Dono Autoris
50 MORELLET, André Abbé de. Prospectus d’un Nouveau
Dictionnaire de Commerce En cinq volumes in-folio proposés par
Souscription. . . A Paris, chez les Freres Estienne, Libraires, rue S.
Jacques, à la Vertu. 1769. £7500
8vo, pp. viii, 381, [1] approbation, [ii], 34 ‘Catalogue d’une
Bibliothéque d’Économie Politique, formé pour le Travail du nouveau
Dictionnaire de Commerce’; typographic head- and tail-pieces;
occasional light spotting and foxing, faint dampstain to gutter margin in
signature a, and barely noticeable traces of dampstaining at the head;
contemporary full calf, spine gilt in compartments, head of spine and
upper joint expertly repaired; from the library of the St. Bernard
monastery in Paris, with manuscript inscription to title, with the note
‘Ex Dono Autoris’.
First and only edition, very rare, of Morellet’s projected plan for a new commercial
dictionary, designed to supersede Savary’s Dictionnaire de Commerce.
McCulloch writes, ‘This prospectus, which is undoubtedly one of the
very best specimens of that class of works, was intended to exhibit the prin-
susanne schulz-falster rare books catalogue seven
ciples and plan of a Commercial Dictionary, in the compilation of which
Morellet was then actively engaged, which was to extend to Wve, or perhaps
six, volumes folio. And from his acknowledged learning and talent, the liberality
of his views, and his capacity for laborious exertion, there can be no
doubt, had the projected dictionary made its appearance, that it would have
been inWnitely superior to that of Savary or any other that had then been
published. Morellet continued to occupy himself with this gigantic enterprise
down to the Revolution, when he was compelled Wnally to abandon
it.’ (McCulloch, p. 62). Morellet gives a very detailed outline of the projected
work – discusses previous attempts at commercial dictionaries and
then sets out the diVerent areas covered by his dictionary. But despite the
large library he accumulated for the purpose (a catalogue of the most important
works is included in this volume) and the enormous amount of
work he put into its preparation it was never published. Exactly thirty years
later, in 1799, Peuchet published his commercial dictionary which was
based on the material collected by Morellet. Of particular interest is the
above-mentioned thirty-six page Catalogue d’une bibliothèque d’économie
politique, formé pour le travail du nouveau Dictionnaire du commerce, which
nearly two centuries later formed the basis of the Einaudi collection.
Goldsmiths’–Kress 10507; Higgs 4565; Einaudi 4024; McCulloch p. 62; in addition
to the Kress copy NUC lists copies at the Library of Congress, Yale, Library
Company of Philadelphia, and Indiana University only.
Double-Entry Book-Keeping
51 MOSCHETTI, Giovanni Antonio. Dell’ Universal Trattato di
Libri Doppii. . . Libri tre. Ne’ quali con regole universali & essempi
particolari ampiamente s’insegna il modo di girar in Scrittura
Doppia qual si voglia negotio mercantile. Veggonsi distesi con
bellissimo, et semplicissimo ordine varj modi di comprare, vendere,
& barattare, di viaggi fatti in persona & racommandati, di fattorie, di
fallimenti, d’alterationi di prezzo, & lazi nelle monete. . . In Venetia,
appresso Luca Valentini, 1610. £4000
4to, pp. 7, [i] blank, 249 [vere 254]; paper lightly, but evenly browned;
printer’s mark to title page, engraved head- and tail-pieces and
illustrated initials; contemporary full vellum, spine lettered in
manuscript; small library stamp removed from title, manuscript title
inscription; a very good and crisp copy.
First edition, rare, of this important Venetian treatise on double-entry
book-keeping. Although Moschetti, a Venetian businessman, about whom
little is known, stands Wrmly in the tradition of Pacioli, he introduced a
number of innovations into his system of double-entry book-keeping. He
suggests, for example, diVerent procedures for the ‘end of year’ accounts,
and for the transfer of account.
In the Wrst part he gives a concise introduction to the principles of double-entry
book-keeping and the books and ledgers to be used. The main