The Rise and Progress of Whisky-drinking in Scotland. And the Working of The'Public-houses (Scotland) Act', Commonly Called the Forbes M'Kenzie Act PDF Download
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Author: Duncan MacLaren (M.P. for Edinburgh.)
Publisher:
ISBN:
Category :
Languages : en
Pages : 62
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Author: Duncan MacLaren (M.P. for Edinburgh.)
Publisher:
ISBN:
Category :
Languages : en
Pages : 62
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Author: Duncan McLaren
Publisher: Read Books Ltd
ISBN: 1473351731
Category : Cooking
Languages : en
Pages : 48
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Many of the earliest books, particularly those dating back to the 1900s and before, are now extremely scarce and increasingly expensive. We are republishing these classic works in affordable, high quality, modern editions, using the original text and artwork.
Author: Duncan McLaren
Publisher: Cooper Press
ISBN: 1444607154
Category : History
Languages : en
Pages : 52
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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1917 edition. Excerpt: ... (6) Columns for Discount on Purchases and Discount on Notes on the same side of the Cash Book; (c) Columns for Discount on Sales and Cash Sales on the debit side of the Cash Book; (d) Departmental columns in the Sales Book and in the Purchase Book. Controlling Accounts.--The addition of special columns in books of original entry makes possible the keeping of Controlling Accounts. The most common examples of such accounts are Accounts Receivable account and Accounts Payable account. These summary accounts, respectively, displace individual customers' and creditors' accounts in the Ledger. The customers' accounts are then segregated in another book called the Sales Ledger or Customers' Ledger, while the creditors' accounts are kept in the Purchase or Creditors' Ledger. The original Ledger, now much reduced in size, is called the General Ledger. The Trial Balance now refers to the accounts in the General Ledger. It is evident that the task of taking a Trial Balance is greatly simplified because so many fewer accounts are involved. A Schedule of Accounts Receivable is then prepared, consisting of the balances found in the Sales Ledger, and its total must agree with the balance of the Accounts Receivable account shown in the Trial Balance. A similar Schedule of Accounts Payable, made up of all the balances in the Purchase Ledger, is prepared, and it must agree with the balance of the Accounts Payable account of the General Ledger." The Balance Sheet.--In the more elementary part of the text, the student learned how to prepare a Statement of Assets and Liabilities for the purpose of disclosing the net capital of an enterprise. In the present chapter he was shown how to prepare a similar statement, the Balance Sheet. For all practical...
Author: Duncan M'laren
Publisher: Forgotten Books
ISBN: 9781331918646
Category : Social Science
Languages : en
Pages : 52
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Excerpt from The Rise and Progress of Whisky-Drinking in Scotland: And the Working of the 'Public-Houses (Scotland) Act,' Commonly Called the Forbes M'kenzie Act The Act usually known in Scotland as the Forbes M'Kenzie Act, 16 and 17 Victoria, cap. 67, came into operation May 21st, 1854. The bill, about which so much has been said, as bearing on the cause of sobriety and good order in Scotland, was introduced into the House of Commons by the gentleman whose name it bears; but having vacated his seat before the measure had made much progress, it was watched over, and carried through, mainly by Mr Gumming Bruce. In the House of Lords it was under the charge of Lord Kinnaird, and, as I once stated at a public meeting in Edinburgh, his lordship also did a great deal privately, by his personal exertions, to promote its passing through the House of Commons; and he may thus be said to have been the chief author of the Act. Its short title is 'Public-Houses (Scotland) Act.' I need not state to the people of Scotland that the leading provisions of the Act are two in number - (1,) That there shall be no selling of intoxicating drinks on Sundays, except to bona fide travellers, and (2,) That there shall be no selling of such drinks during any day of the week after eleven o'clock at night. These two provisions are so manifestly just in themselves, and so conducive to the welfare of society, that I am happy to say they have commended themselves to the great body of the people of this country. There is, however, an active and influential section of the community who have always been opposed to these provisions, and who have been using all the means in their power to get the Act modified or repealed; and they have endeavoured to procure the appointment of a Parliamentary Committee to inquire into the working of the Act, with a view to accomplish their object in this indirect way. The ostensible movers in this cause are a committee of Glasgow publicans and spirit dealers, but they are privately receiving the sympathy and support of influential distillers, and other persons who do not publicly come forward to advocate their cause. They are also supported in their efforts by a portion of the public press, and by a small number of Scotch members of Parliament. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Duncan M'Laren
Publisher: Forgotten Books
ISBN: 9780364832202
Category : Social Science
Languages : en
Pages : 52
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Excerpt from The Rise and Progress of Whisky-Drinking in Scotland: And the Working of the 'Public-Houses (Scotland) Act, ' Commonly Called the Forbes M'kenzie Act The number of brewers carrying on business will also assist in giving some idea of the comparative magnitude of the trade in ale about the beginning of last century. When the Act of 1725 enforcing the payment of the new duty on malt, fit the sight Of the English officers of excise, came into operatlon In Edinburgh, there was a strike amongst the brewers, who refused to brew any longer. Their passive resistance was, however, overcome, and it is related that the defection from the com bination was so great that forty brewers in Edinburgh, and ten in Leith, commenced working within a very short period. The number of maltsters at different periods, also, throws light on the comparative quantity of ale and beer consumed. The maltsters appear to have been first charged with license duty in 1785. There were then 1567 maltsters' licenses issued in Scot land, and the number gradually diminished till 1810, when there were only 169. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Scottish Licensed Victuallers' Association
Publisher:
ISBN:
Category : Alcohol
Languages : en
Pages : 21
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Author: James STIRLING (of Glasgow.)
Publisher:
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Category :
Languages : en
Pages : 30
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Author: Duncan Maclaren (Lord Provost of Edinburgh.)
Publisher:
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Category :
Languages : en
Pages :
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Author: Jack S. Blocker Jr.
Publisher: Bloomsbury Publishing USA
ISBN: 1576078345
Category : History
Languages : en
Pages : 805
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A comprehensive encyclopedia on all aspects of the production, consumption, and social impact of alcohol. Alcohol and Temperance in Modern History: An International Encyclopedia spans the history of alcohol production and consumption from the development of distilled spirits and modern manufacturing and distribution methods to the present. Authoritative and unbiased, it brings together the work of hundreds of experts from a variety of disciplines with an emphasis on the extraordinary wealth of scholarship developed in the past several decades. Its nearly 500 alphabetically organized entries range beyond the principal alcoholic beverages and major producers and retailers to explore attitudes toward alcohol in various countries and religions, traditional drinking occasions and rituals, and images of drinking and temperance in art, painting, literature, and drama. Other entries describe international treaties and organizations related to alcohol production and distribution, global consumption patterns, and research and treatment institutions, as well as temperance, prohibition, and antiprohibitionist efforts worldwide.
Author:
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Category : Periodicals
Languages : en
Pages : 768
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