'A comprehensive and thoughtful explanation of the emergence and evolution of Western capitalism that offers a powerful, essential corrective to the historical narrative. Deploying a novel, intriguing approach that uses book-keeping systems to illuminate contemporary practice and understanding and highlighting the primacy of market uncertainty, mercantile and governmental control of the market, and merchant solidarity between the late 15th century and the early 19th century, Gervais posits an 'Age of Commerce' dominated by merchants remarkably wholly distinct from that which followed.' David Hancock, author of Oceans of Wine: Madeira and the Emergence of American Trade and Taste