Pareres, ou Avis et Conseils sur les plus importantes Matières de Commerce.
Contenant la resolution des questions les plus difficiles, sçavoir sur les banqueroutes & faillites; des lettres & billets de change; des ordres sans datte & sans expression de valeur; des signatures en blanc; des novations des lettres & billets de change; de celles qui sont tirées ou acceptées par des femmes en puissance de mary; de minorité des tireurs; des differentes societés; de la competence des juge [sic] & consuls; & sur plusieurs autres questions touchant le fait du commerce; ensemble plusieurs arrests des parlemens rendus conformément à ces pareres.Paris : 1688 Stock Code: 116183
NotesFirst edition of the author's continuation of his manual on mercantile trade, Le Parfait Négociant (1675). Savary wrote on commercial topics with considerable authority in that he made a large fortune through commerce. He suffered both politically and financially from the disgrace of Fouquet (1661), who was his patron, but he later made good his name and was admitted in 1670 into the council established to undertake commercial reforms. So great was his influence on these reforms that when, in 1673, the ordinances recommended by the council came into effect, they were informally known as "le Code Savary". His colleagues in the council pressed him to make his views more generally known, and so, in 1675, he published Le Parfait Négociant, an enormously successful work which went through several editions and translations during the author's life. "Jacques Savary was the individual most responsible for promoting the lower of cost or market rule. In Le Parfait Négociant he recommended current price valuations of inventory, unless it had begun to deteriorate of go out of style, in which case its book value should be reduced. Book value should also be lowered if replacement cost falls below acquisition price" (Michael Chatfield, The History of Accounting (RLE Accounting): An International Encyclopedia, p. 514). Le Négociant's sequel, Parères (affidavits or certificates), contains many examples of bookkeeping technique based on Savary's experience in the textile trade, in which he had made his fortune. From the library of Jean R. Perrette, with his bookplate to the front pastedown.
Quarto (246 x 178 mm). Contemporary mottled calf, spine richly gilt in compartments, gilt lettered direct, raised bands, edges speckled red.
Woodcut head- and tailpieces and initials.
Small chip at head of spine, front joint split at foot, but perfectly sound. Closed tear with small repair to sig. aii; a very good copy in a handsome contemporary binding.
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