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PREFACE. V materials. Nor could the endeavour to form a correct analysis and methodical arrangement of a subject com- prising so many considerations, be unattended by dif- ficulties, or free from anxieties. It seems unnecessary to state, that in the following pages every political disquisition has been avoided, as wholly irrelevant and improper. The Author is convinced, that every professional inquirer will, on perusing the ^ Analysis^ immediately perceive, that many subjects of high practical utility, and several of daily occurrence in business, are intro- duced in various parts of the work. And it is hoped, the ' Index^ on which the Author has bestowed great pains, will be found to render the work very easy of access.