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Praxis Banccae-ruptorum huius seculi; quae 1. Secundum fallaces actiones depingitur ; 2. Secundum mala adiuncta expenditur ; 3. Secundum poenas in eam sancitas, aestimatur ; 4. Secundum charatatem emendatur. - [VERY RARE EARLY WORK ON BANKRUPTCY]


Lugduni [Leiden], Basson, 1615. Small 8vo. In contemporary limp vellum with ink titling to spine in contemporary hand. Traces after a small paper label to lower part of spine. Small paper label pasted on to top left corner of pasted down front free end paper. A very fine and well preserved copy. 5, (7), 94, (1) pp.

The exceedingly scarce first edition of Sauter's seminal work constituting one of the very earliest treatises on bankruptcy. This foundational work precedes Thomas Goodinge's "The law against the bankrupts" (1695) - regarded as being the first work in English on the subject - by more than half a century. The work became an immediate success, a second edition was published the same year, and translations into the vernaculars soon followed. This testifies to the appetite in contemporary Europe for a work that tackled the phenomenon of bankruptcy from an economic, juridical, and moral perspective. Sauter here describes that bankruptcy is a phenomenon on the rise and he determines that the primary causes of this are negligent accounting, fraud, and deception. His position was that the integrity of contracts would then be considered the ultimate foundation of civil society and public order: "[F]idelity in performance of Covenants and Promises is one main foundation of a well ordered Commonwealth. [...] If Bankrupts the Arch-builders of fraud, utterly subvert and take this away, as indeed they do, who doubteth but that the Commonwealth, unlesse prevention be in time used, will shortly be ruinated? [...] If the Bankrupts weaken and violate performance of fidelity [...] the Commonwealth cannot florish, but become a body without a Soule" . (Sauterius 1640, p. 22 [The English translation]).Daniel Sauterius (or Sauter) a Dutch clergyman published the same year a treatise on business ethics. None of the major bibliographies list the first edition:Not in EinaudiNot in MattioliKress 159 (Only the German translation).Goldsmiths 713 (Only the English translation).

 51 003 SEK 

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