BOUCHER (Robert Charles) – THE SCIENCE OF MERCHANTS AND BOOKKEEPERS, 2nd ed.
BOUCHER (Robert Charles) – THE SCIENCE OF MERCHANTS AND BOOKKEEPERS, 2nd ed.
BOUCHER (Robert Charles) – THE SCIENCE OF MERCHANTS AND BOOKKEEPERS, 2nd ed.
    BOUCHER (Robert Charles)
    THE SCIENCE OF MERCHANTS AND BOOKKEEPERS, 2nd ed.
Édition :
    Paris
Date :
    Year XI (1803)
    in-4, pl. tawny calfskin, smooth spine decorated with fleurons and lacework, lacework framing both covers, set of title in black morocco, marbled edges, very fine copy except for wear to one corner and a few rare spots), XXIII-722 p.
    (This work is not mentioned in Dupin's dictionary; this edition is missing from Berkeley's.) Boucher was a professor of commercial and maritime law at the Academy of Legislation (see Hayem, p. 31), one of the two schools that preceded the Faculty of Law in Paris. He published "Commercial Institutions" (BNF F17924) in Year X (1801) and the first edition of this "Science of Merchants" probably in Year IX. In the second edition, the one we have, there is a first part relating to accounting and bookkeeping, a second part which is a commentary on the 1673 Ordinance on Commerce, updated to reflect subsequent practices including revolutionary law, and a third part which constitutes a fundamental dictionary of commerce spanning over 250 pages. Boucher neglects to mention in this edition, admittedly entirely new, that he had originally supplemented Delaporte's famous text, "La science des négocians et donneurs de livres" (The Science of Merchants and Bookbinders), which had appeared as early as 1685 (see below our copy of this work). Furthermore, we possess a superb copy in which all the engraved plates in the account books, including those outside the text, have been perfectly preserved. It should be noted that the author being of Bordeaux origin, most of the examples cited come from cases in this region and therefore deal in particular with the sale of wine (see for example the invoice models for 4 barrels of old Alicante wine or for 9 boucauts of coffee or even 4 pieces of brandy…), in total a rare and valuable document of the commercial and maritime law of the time.

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