Printed for J. and A. Kelburn (Dublin; 1766)

This book is, in the preface, attributed to Daniel Defoe

Acknowledgements are made to his extensive knowledge but he is criticised for being too "verbose and circumlocutory". It is said that he had to be paid so much a sheet and half as much again after­ wards "to lop off excrecences, or abstract it". In this edition, it is stated, the luxuriances are pared away.

Nevertheless space is found for homilies on the evils of shopkeepers who keep horses, learn dog-language, of barbers being abroad on Saturdays, cornfactors on Wednesdays and Fridays or of shopkeepers hunting on market day. It is even stated in a chapter heading that many a tradesman has been ruined by marrying too soon, even a good wife.

There is however more practical help in a chapter on the statute, Anno 5. Geo.II, in relation to bankrupts, in one on customary frauds of trade, which are deprecated, and in the supplement devoted to bookkeeping.

Daniel Defoe was born at Cripplegate. He was at one time a horse factor, was out with Monmouth in 1685 but, unlike some of his fellow students, did not pay the usual penalty. He was a trooper in a volunteer regiment which escorted William and Mary to London in 1689 and became a bankrupt in 1692. In 1695 he was appointed accountant to the commissioners of the glass duty, an office he held until 1699. His political activities and publications brought him to the pillory and a year in Newgate prison. His Robinson Crusoe was published in 1719 and was written from accounts by Capt. Rogers, who released Alexander Selkirk, and from the latter's own accounts published elsewhere.

He died in Ropemakers Alley, Moorfields, in 1731 and was buried in Bunhill Fields.

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