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There is no posting the books on a death-bed, or balancing the cash-book in a high fever. Can the tradesman tell you where his effects lie, and to whom he has lent or trusted sums of money, or large quantities of goods, when he is delirious and light-headed?

Then I laid the packets on the table and dipped deeper into the drawer. There were two bank-books, some memoranda of securities, a small cash-book, and, at the very bottom, an unsealed envelope endorsed, "Last will and testament of Worthington Vaughan." "Here we are," I said, took it out, and replaced the rest of the contents. "Shall we read it now?"

And under her name the lazybones was warming himself. It is true that the interests of all are interwoven; but, even without any prolonged reckoning, the conscience of each man will say on whose side lies labor, and on whose idleness. But although conscience says this, the account-book, the cash-book, says it still more clearly.

But he had never had leisure, nor licence, to inspect its interior. From his boyhood had survived the notion that it must contain many marvels. In spite of himself his attitude was one of awe. The first thing that met his eye was his father's large, black-bound private cash-book, which constituted the most sacred and mysterious document in the accountancy of the business.

"I had occupied and amused a long life," said he, "in the search of such a compendious wisdom-box, but without being able to find or make it. I had learnt and practised Byrom's Shorthand Writing, but no one could read it but myself. I had kept accounts by double entry, day-book, journal, and ledger, with cash-book, bank-book, house-book, and letter-book.

Everything went swimmingly at first; Jogesh calling daily to report progress; and a month later he burst into Amarendra Babu's parlour, with a cash-book and bundle of currency notes. The latter learnt to his intense delight that his share of the profits amounted to Rs. 1268 12.4. which was promptly paid him.

So he is decidedly entitled to your respect. You owe him gratitude, too, of a very definite, tangible kind the sort of gratitude you can weigh in scales and count up in cash-book. Now we come to the point of definite benefit for you in all of this; for, mind you, this paper is for your own selfish interests.

He was startled because for weeks past he had refrained from adding up the columns of the cash-book partly from idleness and partly from a desire to remain in ignorance of his own doings. He had hoped for the best. He had faintly hoped that the deficit would not exceed ten pounds, or twelve; he had been prepared for a deficit of twenty-five, or even thirty. But seventy-three really shocked.

I knew, indeed, a strong waterman, who drove a very considerable trade, but, being an illiterate tradesman, never balanced his cash-book for many years, nor scarce posted his other books, and, indeed, hardly understood how to do it; but knowing his trade was exceedingly profitable, and keeping his money all himself, he was easy, and grew rich apace, in spite of the most unjustifiable, and, indeed, the most intolerable, negligence; but lest this should be pleaded as an exception to my general rule, and to invalidate the argument, give me leave to add, that, though this man grew rich in spite of indolence, and a neglect of his book, yet, when he died, two things appeared, which no tradesman in his wits would desire should be said of him.

'Break! says one of the assignees; 'how should he but break? why, he kept no books; you never saw books kept in such a scandalous manner in your life; why, he has not posted his cash-book, for I know not how many months; nor posted his day-book and journal at all, except here and there an account that he perhaps wanted to know the balance of; and as for balancing his cash, I don't see any thing of that done, I know not how long.