Large 4to, pp. 320; a few pages with underlinings, or crossed out sections in red crayon, a little brown-spotted in places, title with two repaired tears and Seconda edizione erased, resulting in a small hole, tear to p. 273; contemporary Italian calf-backed boards, spine lettered and ornamented in gilt; worn, front hinge repaired.
US $468 €396
Second edition (first 1844) of this very rare outline of a national bank for the Kingdom of the Two Sicilies. The first section gives a historic overview of the major Italian banks, their legislation and regulations, followed by a treatise on bookkeeping, accounting, internal revisions, and the organizational structure of banks. The final part deals with payments, money transfer, bills of exchange, and interest rates.
Einaudi 5388 (only this edition); see Cerboni, p. 155, Cossa, p. 56, Historical Accounting Literature, p. 7, and Kress Italian 1123 for the first edition; no edition in Goldsmiths’; not in Hausdorfer or Herwood; NUC locates only one copy of the first edition at Harvard; neither edition is listed in OCLC.
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