152 
   Share certificate, 142 -2. Shareholder, 143 2. Sheeting, 75 - 4 Shilling, 108 - 2. Ship-broker. 145- 1. Ship master, 6 - 4-Shipment, 117-4. Shipowner, 6 -1. Shipper, 6- / % Shipping, 2-7 Shipping documents. 110- 2. Shipping law, 182- 1. Shirting, 74 - 1. Shopkeeper, 65 - 4. Shortage,; 58 -1. Short weight, 58 -1. to Shrink, 74-/. Shrinkage, 62 - /" Signals of distress,£176 - 2. Silver plating, 85- j. Single-entry, 28 - r. Sinking fund. 138- /. Socks, 77- jo. Slow freight (railway), 80- 1. Solicitor, 125-7. Spanker, 174 - 4. Spare gear, 137 - 7. Spot, 42 - 2. S. S., 18 2. Staff, 49-i. Stamp, 20-2. Starboard (ship's), 175 -4 Statement, 1 - /. Statement of account, 59 - 2. Statement of evidence, 172-/. Steamer I ^ Steamship /
   Stock-exchange, 114-/ Stock in trade, 29 -i. Stoeking, 77 - 8. Stoppage in transitu, 118-/ Stores, 154 - 2. to Stow, 149-2. Stowage, 149 - 2. Strike, 151 - /. to Strike, 174 - 6 to Strike balance, 34 - /. to Strike a bargain, 2 9. Style, 59 /. Subject matter, 165 -1. Suit, 119 -Summons, 124-2. Sundries, 99 -4. Surveyor, 162 - 1. Switch, 83 - / Switchman, 83 - /. System, (railway). 135-J.
   T
   Table ware, 92 - 1. to Take in tow, 177 -1. to Take stock, 33 -1. to Take up a loan, 136- 1 Tank, 148 - /. Tare, 67 - 4. Tender, 83 - /. Terminus, 82 - / Terms, 62- /. Terms of payment, 57 - 3. Timber, 148 - 7. Time-table, 82 - 2, Thoroughfare, 70 - /. Tonnage, 147 / =152-2 Top (ship's), 174 - !
    i S3 
   Top sail, 174- 1. Top-gallant sail, 174 - I. to Tow, 176-/-Towage, 178 " 1. Track (railway), 84 - i. Trade mark, 77 - 9. Travelling clerk , ^ } Traveller )
   Trial balance, 34 - 2. Truck, 67-J. Trustee, 120 - 4-Type-writing, 52 - 4-
   u
   Undershirts. 77 - /. Underwear, 77 - /. Unshrinkabl«, 74-/ Upset price, 43 - i.
   V
   Value in account, 22- 2. Value received, 22 / Vendor, 125- /. Victuals 182 2. Viz, 2-1. Voucher, 38 - 4-
   w
   Ware o Wares, 65- 2. Warehouse, 65 - 2. to Warehouse, 117 - 7. Waste book, 33 - 2. Watch, 174-7-Water ballast, 148-6. Water-proof, 16Z - 2. Weight and contents unknown, 21 7. Well-off, 88- 1.
   Wharf, 153-4-Wharfage, 153 - /. Wharfinger, 153 - 6. Wholeshale, 61 -1. Wholesale dealer, 61-1. Winches, 151 -to Wire, 58 - 4. Working, 132-2. Working order, 141 - 1. Working year, 98 - 1 Works, 75 - /" Writ, 124-/. Writ of summons, 125 - 2.
   Y
   Yard, 48 /.