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109 LEROUX, Gaston. Le Fantôme de l’Opéra. Paris: Pierre Lafitte & Cie, 1910 THE AUTHOR’S CELEBRATED GOTHIC NOVEL IN NEAR-FINE CONDITION First edition in book form. The text was serially published in Le Gaulois from 23 September 1909 to 8 January 1910, and this first edition in book form was published in March 1910. It is the source of many literary and dramatic adaptations, including a celebrated 1925 silent film and Lloyd Webber’s 1986 musical. Octavo. Original pictorial wrappers. Housed in a black cloth folding case by the Chelsea Bindery. Spine slightly sunned, minor marks to front cover, short tears to joints with some minor restoration to spine; a crisp and near-fine copy. £6,000 [154568]
110 LUQUE Y LEYVA, Luis de. Arte de partida doble. Cadiz: Manuèl Espinosa de los Monteros, [1774] DOUBLE-ENTRY BOOKKEEPING IN SPAIN First edition of one of the earliest Spanish books on double-entry bookkeeping, preceded only by Salvador de Solórzano’s Libro de caxa y manual de cuentas de mercaderes (1590), excluding translations of other European texts. In response to “a reinvigoration of economic activity in public and private organizations in the metropolis” (Bátiz-Lazo, p. 181), Luque y Leyva’s work – together with Sebastián Jocano’s Disertación crítica y aplogética del arte de llevar cuenta y razón (1791) – represented a revival of double-entry bookkeeping in Spain and its empire. The fact that from 1784 double- entry bookkeeping was introduced for a short period by the Viceroy of New Spain suggests that Luque y Leyva’s work had a significant impact. Confusion remains over the date of the first edition. The work was first registered in January 1773
and granted a licence in October that year. A printed leaf, tipped-in after the title, grants a copyright, prohibiting the reprinting of the work for a period of five years, dated 10 May 1774. The work was later reprinted in 1783 “for the author”. Landscape folio (190 × 278 mm). Contemporary mottled sheep, neatly rebacked preserving two of the original five gilt decorated compartments, others decorated gilt to style, new spine label, decorative patterned pastedowns, red edges. Engraved plate of various storage containers. Engraved view of Cadiz inserted before title page. Covers and corners with loss of leather neatly repaired, first five and final leaf professionally remargined in the gutter, decorative rear endpaper with loss to the gutter; one or two pale damp marks, else internally crisp and clean; a very good copy. ¶ Not found in Herwood, ICAEW, or any other bibliographies on accountancy. WorldCat locates copies at the Mexican National Library, the University of Santo Tomas in the Philippines, Harvard University (Business School) and at the National Library of Spain. Bernardo Bátiz- Lazo, & others, “Adoption of Double Entry Bookkeeping in Mexico and Spain”, Am. Lat. Hist. Econ. , vol. 19, no. 3, Sep.– Dec. 2012, pp. 164–205. £7,500 [153997]
All items are fully described and photographed at peterharrington.co.uk
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