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'And what is an accountant? What does he do? Keep accounts? 'Some of them do; I do not. I see, rather, that accounts which other people keep have been correctly kept. 'Aren't they always correctly kept? I thought that was what book-keepers were hired for.

K. made the same declaration, which has been so often repeated in the course of this narrative, i.e., that if any of the estates were abandoned, it would be owing to the harsh treatment of the people. He knew many overseers and book-keepers who were cruel driving men, and he should not be surprised if they lost a part, or all, of their laborers. He made one remark which we had not heard before.

He was going to be obviously master in his own place to every one; and during the hours of business he did nothing to distinguish Corey from the half-dozen other clerks and book-keepers in the outer office, but he was not silent about the fact that Bromfield Corey's son had taken a fancy to come to him. "Did you notice that fellow at the desk facing my type-writer girl?

"Yes, we are doing a great business, and to all intents and purposes we are doing it on false business principles, and with an absolutely incompetent staff of clerks. What would you think of a merchant who dismissed all his book-keepers every four years, and engaged a set of shoemakers, or tailors, or artists, or musicians to fill up the vacancies?"

The like misfortune attends the not balancing his cash, a thing which such book-keepers as Mr G. do not think worth their trouble; nor do they understand the benefit of it.

Riding somewhat more leisurely than at first, though still keeping up a smart canter, they soon reached Bellevue, where they found that Mr Twigg had sent out to collect the book-keepers and drivers, white and brown, to assemble at the house for its protection. Major Malcolm's first inquiry was as to his means of defence.

But the "people" will be here. People who work in foundries and shops, who live in tenement-houses; people who earn a hand-to-mouth living as clerks, book-keepers, seamstresses and petty store-keepers; people who have to stay in such homes as they can support because they cannot afford to break them up and go elsewhere. For these people and their children there is only the street.

I am an intense admirer of the female sex in general, and young ladies in particular, but really when I came away, leaving my pretty book-keepers and embossers to resume their normal work, and saw the numbers of young ladies sitting listlessly over misnamed "work" at the window, or walking languidly nowhither in the streets, I thought that, without losing any of their attractions, nay, adding a new claim to the many existing ones on our regard, they might with great advantage take a turn at Mrs.

In addition to this degradation, the book-keepers suffered great hardships. Often Mr. G. and the other gentleman had gone to the field, when it was so dark that they could not see to call the roll, and the negroes have all lain down on their hoes, and slept till the light broke.

They climbed up it, but on the other side it sloped rapidly down, and Archie, bold as he had become, thought it prudent to draw back; but instead of doing so he found himself slipping forward, and would have been unable to stop had not one of the other book-keepers caught hold of his coat and assisted him to scramble up again. Just then the guide came up.