The Leger exhibits at one view the accounts with an individual, as it contains on the Dr. [debt] side whatever he has received, and on the Cr. [credit] side whatever he has paid. […] Let each account be posted from the Day Book in its proper place in the Leger. If a mistake be made, let it be corrected by an account in the Day Book, clearly stating the correction, and then let this account be posted in its proper place in the Leger, that no blot or erasure may disfigure its pages.

[T]his city of "merchants, whose counting-houses are their churches, whose money is their God, and whose legers, (defaced legers, of course, the delegate from Indiana will understand me,) whose legers are their bibles."

The original charges, however, are made in what is called a day book, where they are written one after another, in the order in which the transactions occur. During the hours of leisure, these charges are copied into another book, […] the account of each man being placed under his name. This book is called the leger. The act of copying from the day book into the leger is called posting.

Night-lines are made of water-cord, with the hooks about half-a-yard apart, baited with worms, loach, gudgeons, &c.; a brick is fastened to each end of the line to sink it, or a peg at one end and a brick at the other, and laid obliquely across the stream. They are also often taken when Legering for Barbel, […]

Messrs. E. Frost and Tomkins, at Monkey Island, in two days, caught 80 lbs. weight of chub, dace, and roach with the fly and cheese paste, and in legering a trout of 2¼ lbs.

The added advantage of legering a small bait rather than freelining one is that you can tighten up harder to the bait and so spot runs earlier.

The flounder spends its life between the tideline and the 25 to 30 fathoms mark, but they are often caught several miles upstream in freshwater rivers by anglers legering worms or gentles.

Leger

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