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So far as liberty and financial considerations go, he is much better off than his landlord, who perhaps has a title. Though he knows nothing of farming, he has the family instinct of accounts and figures; he audits the balance-sheets and books of his bailiff personally, and is not easily cheated. Small peculations of course go on, but nothing serious.

'You can perhaps understand my sister's feelings. Then a long pause. 'Naturally, if you don't care to show me the balance-sheets 'My dear Twemlow, said John stiffly, 'I shall be delighted to show you anything you wish to see. 'I only want to know 'Certainly, certainly. Quite justifiable and proper. I'll have them looked up. 'Any time will do. 'Well, we're rather busy.

After being fully enlightened as to the nature of their transactions, and looking at their latest balance-sheets, I closed with the offer, and I have never had occasion to regret my decision.

Let passengers beware of lines which pay a large dividend and show nothing on their balance-sheets to allow for depreciation. In the next place, if any passenger on a long voyage should see that the proper lights are not shown, he ought to wake up his fellow passengers at any hour of the night, and go with his friends to threaten the captain.

Therefore, whilst publishing every year the properly audited balance-sheet referring to amounts received and spent in London, and similar balance-sheets, similarly audited, in each other capital, we have always refrained, and always shall refrain, from any such massing of totals, or glorying in any of them, as could help our enemies to check the flow of liberality anywhere.

Old Puffington, however, being unable to keep those dearest documents of the British merchant, his balance-sheets, to himself, and Mrs.

I wanted, she continued, looking at the other side of the cutter and trailing her well-gloved fingers in the snow 'I wanted to know personally whether my manager was conducting my property in the way it ought to be conducted, notwithstanding the very satisfactory balance-sheets he sends. 'Your property! exclaimed John, in amazement. 'Certainly.

But if "mere self-interest" comprises fraudulent balance-sheets, it cannot claim any support from political economy. When Carlyle drew up a petition to the House of Commons for amending the law of copyright, he was guided by self- interest, but it was not a counsel of despair.

Before next he adventures into conflict again better had he so bethought him before his colonial debut in the House last June would it not be the part of wisdom to take counsel with his dear friend and neighbour Mr Samuel Brookes, the well-known opulent calico-printer, manufacturer, and exporting merchant of Manchester, who proved, some three or four years ago, as clearly as figures made up, like the restaurateur's pain, at discretion can prove any thing, that the larger the foreign trade he carried on, the greater were his losses, in various instances cited of hundreds per cent; from whence, seeing how rotund and robust grows the worthy alderman, deplorable balance-sheets notwithstanding, which would prostrate the Bank of England like the Bank of Manchester, it should result that he, like another Themistocles, might exclaim to his family, clad in purple and fine linen, "My children, had we not been ruined, we should have been undone!"

The odd thing was that, with all his peculiarities, he had many of the characteristics of a sound man of business; indeed, had it been otherwise, the balance-sheets of the refinery must long ago have shown a disastrous deficit.