This item was produced for commercial shops and other traders in a period, 1800 to the 1950s. They were used because they were extremely cost effective, speedy, easy to learn and simple to use. It was also at a time before pocket calculators and electric cash tills were produced. The reckoners were a fast and accurate accounting book for a ever increasing bulk purchasing industry. These reckoners were at the start of a business principle "time is money" The reckoner was also looked upon as a way of reducing staff errors in the calculation field. This reckoner was highly valued to a rural industry in the Kiewa Valley because of the bulk produce being bought and sold here. Produce such as milk, tobacco, cattle, timber and fruits relied on weights and quantities calculation for cost pricing. Electrical machines were not of use in "the field or paddock" where important price negotiations took place. For a successful business to keep going accuracy was upper most to producers. It was still a time where honest transactions built reputations and tardiness ruined them. It was a time when a producer's word was his bond and a gentleman's handshake was as good as a contract. This attitude lasted a lot longer in rural regions than in the city. A producer's reputation was based on face to face negotiations and honesty.This hard cover book (blue in colour) contains 210 pages of black numbers and headings on light yellow pages (aged). The numbers refer to calculations of per unit price of goods and percentages.Top of front cover "Inglis Reckoners" underneath "The 'Express' Ready Reckoner", underneath "with All the Pence up to 1(pound symbol), Interest, Wages, Discount, Tables Etc." The spine: The Express Ready Reckoner with all the pence up to 1 (pound symbol) Interest Wages Discount Tables &c." underneath " The Express Series Vol 1" at the bottom of spine "Gall & Inglis"inlis, ready reckoner, imperial calculations