This book is intended mainly as a text-book for Students, and it is hoped that it may be of some assistance to those who are reading for the Examinations held under the auspices of the Institute of Bankers, the London Chamber of Commerce, and other examining bodies. '

Though the scope and size of the work forbid a detailed handling of many of the subjects treated, an endeavour has been made to give a broadly outlined account of those branches of business and finance with which the banker is chiefly brought into contact.

The Author feels that some apology is due from him for adding to the already long list of works on the subject of banking and currency, but the excuse is offered that he has found the want of a book which treats, within the dimensions of a single volume and in a manner suitable to the requirements of students, of the kindred subjects which form the title to the present work.

E. S. London,

November, 1904.