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The clerk opened the money-drawer under the counter; counted the pounds, shillings and pence paid by chance customers up to the closing of the shop on the previous evening; compared the result with the petty cash-book, and answered, "Right to a halfpenny." Satisfied so far, old Ronald condescended to approach the speculative side of the subject, with the assistance of his subordinate.

Wemmick appeared, handed it in, and disappeared. "Now, Mr. Pip," said Mr. Jaggers, "attend, if you please. You have been drawing pretty freely here; your name occurs pretty often in Wemmick's cash-book; but you are in debt, of course?" "I am afraid I must say yes, sir." "You know you must say yes; don't you?" said Mr. Jaggers. "Yes, sir."

A clerk sat near me, writing down my deposition, and I could hear some one behind turning over the leaves of some great book. The magistrate asked me all sorts of questions about the Nabob, the time when he had made his contributions, where we kept our books, and all at once, addressing the person whom I did not see, he said: "Show us the cash-book, Monsieur l'Expert."

"It's not quite time yet, sir." "Go to yer dinner, I tell ye." Stifford had three-quarters of an hour for his dinner. Darius combined the slip with the book and made a total. "Petty cash," he muttered shortly. Edwin produced the petty cash-book, a volume of very trifling importance. "Now bring me the till."

The London tradesman goes to his books, and first he rummages his day-book back for the whole year, and takes out the foot of all the parcels sent to his chapman, and they make the debtor side of the account; then he takes his cash-book, if it deserves that name, and there he takes out all the sums of money which the chapman has sent up, or bills which he has received, and these make the creditor side of the account; and so the balance is drawn out, and this man thinks himself a mighty good accountant, that he keeps his books exactly; and so perhaps he does, as far as he keeps them at all; that is to say, he never sends a parcel away to his customer, but he enters it down, and never receives a bill from him, but he sets it down when the money is paid; but now take this man and his chap, together, as they are making up this account.

Even his words were confused and distorted, like his glances. No one could say positively to whom he was talking. No more friendly smiles, no more reminiscences as they turned over the leaves of the cash-book together. "This was the year you came to the factory. Your first increase of pay. Do you remember? We dined at Douix's that day. And then the Cafe des Aveugles in the evening, eh?

I took copies of some most curious and valuable documents, many of which were published, by my old and worthy friend Cranidge, in the year 1818, I having made him a present of the manuscript for that purpose. I will here insert as specimens, two or three items which I transcribed from the cash-book Oct. 12.

The old man did nothing nowadays but make out an occasional bill and balance up the cash-book; he kept to himself up-stairs most of the time, and spent many an hour in the company of some old crony, some visiting ship's captain or business acquaintance. But before retiring old Henriksen always lit a lamp, shambled down-stairs to the office, and took a last survey of the books.

"It is true," replied the old man; "I had rather these immense riches were in the hands of those to whom they belong, than in mine; but, to day, I shall cease to be their trustee. Once more then, I will check the account for the last time, and compare the register with the cash-book that you hold in your hand."

"This, sir, is your own price. I came in a luggage-van, and I'll pay for luggage." After a vain effort to get the Negro to pay more, the conductor took the thirty-seven cents, and noted in his cash-book, "Received for one hundred and fifty pounds of luggage, thirty seven cents." This, reader, is no fiction; it actually occurred in the railway above described.