/ · 1894 Brewer’s · L · Ledger (A)
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A book “laid up” in the counting-house, and containing the debits and credits of the merchant or tradesman, arranged under “heads.” (Dutch legen, to lay; whence legger.)
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Entry taken from Dictionary of Phrase and Fable, edited by the Rev. E. Cobham Brewer, LL.D. and revised in 1895.
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