“If I purchase a Ship I open an account for the ship, debit that account to Cash, for the purchase money, to whatever other description of property I have given for it, and credit the amount by whatever I receive by the Ship, as freight, &c., and, also, if I sell it, by whatever I may receive for it.”

From Book-keeping, an Irish National School Book, published by direction of the Commissioners of National Education, Dublin, and by Browne & Nolan Ltd, 24 & 25 Nassau Street, Dublin. No date is given but the sample accounts all date from 1832, and reference is made to a publication in 1816, so presumably it’s not too long after than. It’s come into the museum collection from a house in Ardroil.  Presumably it’s only in Uig by chance, but the sample accounts are interesting.

May be frozen in the dark

But at least he has a bench

On which to lie.

When you’re sailing down the Minch

And your tummy feels the pinch

You may want to get your head down—

So do I!

But on our brand new ferry

Be you squeamish sick — or very! —

The only place to sleep 

Is in the bar!!

They’ll be bawling out “fil oro”

When you try your best to “snor-o”

And unless you’re very deaf

You won’t get far.

A man who can play the piano with his knuckles fell down a manhole at Claxted-St Olaf. He climbed out again and the first person he met was a niece he had not seen for two years. (Special cable)