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He was a giant in strength: an honester man never lived; perhaps a little decided in his manner, but of great ability and perseverance. As copartners we were not very regular book-keepers, and our accounts got confused. At the wind-up at Hallow Fair, as we had the accounts of the Falkirk Trysts likewise to settle, we worked at them for days, and the longer we worked the more confused they became.

The operations of English bankers are bewildering in their magnitude. Legions of clerks are employed. The senior book-keepers, though only salaried servants, are themselves great men; while the real partners are inscrutable, mysterious, opulent beyond measure, and altogether unknown to their customers.

'Why, it's like being a detective. I wish you would tell me about some of the cases you have had. Don't make me ask so many questions. Talk. 'I don't think my experiences would interest you in the least. There was one case with which I had something to do in London, two years ago, that 'Oh, London! I don't believe the book-keepers there are half so sharp as ours.

He does not sit on a pedestal in the hieratic and imbecile pose of some cheap god whose greatness consists in being too stupid to care. He cares immensely for his Nabobs, his kings, his book-keepers, his Colettes, and his Saphos. He vibrates together with his universe, and with lamentable simplicity follows M. de Montpavon on that last walk along the Boulevards.

That the great training of the conscience in all which regards pecuniary justice and fidelity to engagements, lies through the discipline and tyrocinium of the humbler ministerial offices those of clerks, book-keepers, apprentices. The law acts through these offices, for the unconfirmed conscience, as leading-strings to an infant in its earliest efforts at walking.

The proposed expedition formed the subject of conversation for the rest of the evening, Archie Sandys being especially pleased that his suggestion had been so readily adopted. He and two other young book-keepers were to form members of the party.

He answers, They may be hanged for a parcel of mean, contemptible book-keepers, and that he will give them no account at all. He says, "If you sue me" There is the point: he always takes security in a court of law.

There on Sunday nights gather the credulous, sentimental, underpaid, overworked people with hyphenated occupations: book-keepers, ticket-sellers, office-managers, salesmen, and, most of all, clerks clerks of the express, of the mail, of the grocery, of the brokerage, of the bank.

But the cost of complying with all the requirements of the law, for a corporation having an income of two or three thousand dollars, cannot be figured at much less than the tax. Many corporations have no net income. The managers of these concerns are not expert book-keepers, and their returns must be in many cases so inaccurate as to expose them to prosecution if the game were worth the candle.

Scotland supplies a considerable number of stewards, confidential clerks, book-keepers, &c. from a class of society, which in most other countries furnishes only domestic servants. The British Colonies, and especially the West Indies, are chiefly provided with clerks, overseers of plantations, &c. from this source. 3.