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Updated: July 22, 2025
For if you eliminate questions of money and suppose for a moment that the national balance-sheet is entirely in order, China is the old China although she is stirred by new ideas. These cities have made much municipal progress and developed an independence which is confessedly new.
With the aid of the accomplished financier Gogel, who had already done much good service to his country in difficult circumstances, he, by spreading the burdens of taxation equally over all parts of the land and by removing restrictive customs and duties, succeeded in reducing largely the deficits in the annual balance-sheet.
Then, fawning spitefully, "Don't talk of indicting me, sir," said he; "it makes me shiver: why how will you look when I up and tell them all how Captain Dodd was took with apoplexy in our office, and how you nailed fourteen thousand pounds off his senseless body, and forgot to put them down in your balance-sheet, so they are not whitewashed off like the rest."
But the proprietor was still in a great measure at the mercy of this unfaithful servant; the accounts were all in his hand, and the owner could not instantly resume the power which he had delegated. The agent accordingly was ordered to prepare and submit a balance-sheet, on which his successor might proceed to administer the estate.
Avoiding the latter and seeking the former is the rough balance-sheet of life's actions. Animals, like ourselves, have their portion of the sweet and the bitter: they are just as anxious to reduce the second as to increase the first; for, with them as with us, De malheurs evites le bonheur se compose.
The letters were few; three from Miss Paterson, and two other friends in England, giving them the English news; one to Alfred from Captain Lumley, inquiring after the family, and telling him that he had mentioned his position to his friends at the Board, and that there could be no call for his services for the present; one from Mr Campbell's English agent, informing him that he had remitted the money paid by Mr Douglas Campbell for the plants, etcetera, to his agent at Quebec; and another from his Quebec agent, advising the receipt of the money and inclosing a balance-sheet.
It did not occur to him that the tailor the mysterious figure in the parish might be responsible. He was observant, but not imaginative; he was moved by what he saw, in a quiet, unexplainable manner. "The government is the best sort of husband. From the other sort you would get more kisses and less ha'pence," he continued. "That might be a satisfactory balance-sheet, Monsieur."
Now, how was this change effected? Simply by showing a good balance-sheet, an improving country, and a contented people, and leaving capitalists to draw their own inferences from these phenomena.
In other words, Richard Hardie, like thousands before him, was fabricating and maturing a false balance-sheet. One man in his time plays many animals. Hardie at this period turned mole. He burrowed darkling into oes alienum.
And yet, with a smile, which I trust the Recording Angel when he makes up my final balance-sheet of good and evil will not ascribe to an unfeeling heart, I could not help formulating the hope that his gratitude would not be shown by presents of China fowls sitting on eggs, Tyrolese chalets and bottles with ladders and little men inside them.
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