100 Dollars British American Commercial College Bank

The British American Commercial College Bank never held a banking charter and never issued legal tender — this note is a teaching instrument, printed for classroom use at the Oddfellows Hall on King Street in Toronto. Commercial colleges in mid-nineteenth-century Canada trained bookkeepers and clerks in double-entry ledger work and bill-of-exchange procedures, and realistic-looking practice notes were a standard part of the curriculum.

Musgrove & Wright operated a small Toronto print shop during the early 1860s; their work on these college notes is among the better-documented examples of non-chartered Canadian printing from the period. The $100 denomination would have represented a substantial transaction value — deliberately chosen to give students practice with high-value instruments they might rarely handle in early careers.