An important commercial law treatise by Pedro Mártir Coll y Alsina, published in Barcelona in 1818 by Miguel y Tomás Gaspar. Designed as a practical manual for merchants and businessmen, the work combines the fundamental principles of commercial law with an extensive collection of legal and business forms used in early nineteenth-century trade. It includes charter party agreements, bills of lading, insurance policies, bills of exchange, invoices, accounting books, balance sheets, partnership agreements, and commercial correspondence. A valuable source for the study of commercial law, business history, and nineteenth-century trade practices.
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