Norma en que se presentan varias Fórmulas de Contratas de Fletamentos, Conocimientos, Polizas de Seguros, Letras de Cambio, Patronías de buque, Facturas, Libros de Cuentas, Balances, Contrata de Companía, Cartas, &c. Que para govierno de un hijo suyo joven comerciante compuso…

6 p.l., iv, 120, [4] pp. Small 4to (205 x 145 mm.), cont. vellum over boards. Barcelona: Compañía de Jordi, Roca, y Gaspár, 1803.

First edition, and very rare, of a practical treatise on successful business practices. Coll y Alsina (active early 19th cent.), a businessman in the Maresme region near Barcelona, dedicates this work to his son and addresses him throughout the text. The author advises him on all the steps in the formation and running of a business, by presenting templates for the founding charter, appointment of directors, establishment of bylaws, the purchase of land, insurance, etc. Each section is followed with notes for further clarification.

Other parts concern many forms of contracts, maritime trade, currency exchange, receipts and invoices (with models provided), proper accounting, inventory control, and the composition of business letters “with quality and dignity.” There are numerous mentions of commodities from Spain’s colonies in the Americas, especially Mexico.

A fine copy; WorldCat locates only one copy in the United States.

❧ Palau 57479.

Price: $1,500.00

Item ID: 6608