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debitor “and creditor,” OTHELLO, i. 1. 31 ; CYMBELINE, v. 4. 166. That is, says Johnson, “an accounting-book” (Compare the title-page of a very early work on book-keeping: “A Profitable Treatyce called the Instrument or Boke to learne to knowe the good order of the kepyng of the famouse reconynge, called in Latyn, Dare and Habere, and in Englyshe, Debitor and Creditor, 1543, 4to ).

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