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This Work has been prepared at the request of several Members of high standing in the Legal Profession in whose offices, some of them sole, and some partnership, the leading features of the system of Bookkeeping, both as regards Costs and Accounts, developed in the following pages have been used for a long time with results invariably satisfactory. It is not, therefore, an untried theory which is now presented to the Profession, but one warranted by extensive experience under circumstances as varied as possible.
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