In the illustration to Section 134 of the Negotiable Instruments Act, 1881, the bill was accepted…

In the illustration to section 134, a bill drawn by A in California is "accepted by B, payable in Washington", and is later indorsed in India. B, as acceptor, is therefore liable for interest at the Washington rate of 6 per cent, while A as drawer is liable at the California rate of 25 per cent.