o eight bottles of ale L0 12 0
To butter and eggs to the seed cake 1 4 0
To four bottles of ale 0 6 0
To three pounds fresh butter for bread 0 14 0
To one pound small candles 0 4 6
To two pounds bisquet 1 4 0
To sixteen bottles of ale 1 4 0
To money sent to Edinr. for bisquet,
stockings, and necessars 25 4 0
To three expresses to Edinburgh 2 14 0
To a pair of murning shous to Hugh 1 10 0
To horse hyre with the wine from Kinghorn 0 15 0
To the poor 3 6 0
To six bottles and eight pints of ale
to the beadels, etc. 1 10 4
To pipes and tobacco 0 4 0
To four pints of ale to the workmen 0 12 8
To the postage of three letters 0 6 0
To making the grave 3 0 0
To caring the mourning letters thro'
the town and country 1 10 0
To the mort cloth 3 12 0
To Robert Martin for his services 1 4 0
To Deacon Lessels for the coffin and ironwork 28 4 0
To Deacon Sloan for lifting the stone 1 11 0
--------
Summa is L80 16 6

On the back is the docquet, "Account of funeral charges, Mr. Adam
Smith, 1723," and the formal receipt as follows: "Kirkaldie, Apl. 24,
1723. Received from Mr. James of Dunekier eighty pund sexteen shilling
six penes Scots in full of the within account depussd by me.

MARGRATE DOUGLASS."

"Mr. James of Dunekier" is Mr. James Oswald of Dunnikier, the father
of Smith's friend, the statesman of the same name, and he had
apparently as a friend of the family undertaken the duty of looking
after the funeral arrangements.

[3] In possession of Professor Cunningham.

[4] Grant's _Burgh Schools of Scotland_, p. 414.

[5] Drysdale's _Sermons_, Preface by Dalzel.

[6] Campbell, _Journey from Edinburgh through North Britain_, 1802,
ii. p. 49.

[7] _Wealth of Nations_, Book I. chap. iv.

CHAPTER II

STUDENT AT GLASGOW COLLEGE

A.D. 1737-1740. _Aet._ 14-17

Smith entered Glasgow College in 1737, no doubt in October, when the
s