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Here, however, the moisture is absent, and we are able to bear the heat without much inconvenience, though the fine, white dust sometimes blows in at the open door, covering ledger, cash-book, and everything. On the 12th of December I wrote home: "The weather is frightfully hot; the ledger almost scorches my hands as I turn over the leaves."

The Governor presses the Nabob for the balance due from him; the Nabob flies to his banker for relief; the banker engages to pay the money, and grants his notes accordingly, which he puts in the cash-book as ready money; the Nabob pays him an interest for it at two and three per cent per mensem, till the tunkaws he grants on the particular districts for it are paid.

This must be a mistake, I said, and went over my books again. The result was as at first. I owed the money, and no mistake. But how it was, I could not for some time comprehend. But a series of memorandums from my cash-book, and an examination of printers' and paper makers' bills, at length made all clear. I had used, on my own personal account, four hundred dollars during the year.

Dabney did not reopen the cash-book the wretched day, indeed, had been practically a blank in its history but loitered about in the waning light among the shelves near the desk, altering the position of books here and there, and glancing cursorily through others. Once or twice she went to the door and looked out upon the rain-soaked street.

It happens some years after that this city tradesman dies, and his executors finding his accounts difficult to make up, there being no books to be found but a day-book and a cash-book, they get some skilful book-keeper to look into them, who immediately sees that the only way to bring the accounts to a head, is to form a ledger out of the other two, and post every body's account into it from the beginning; for though it were a long way back, there is no other remedy.

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?

It was some time before he could reach his friend, but finally he got him to himself as he was poring over a big cash-book. The storekeeper looked up. Nor had he any greeting for his visitor. He was still dazed at the gambler's purpose. And somehow it was the latter who had to speak first. "You done it good, Minky," he said amiably.

The particulars, indeed, of this article are tedious, and would be too long for a chapter; but certainly they that know any thing of the use of keeping an exact cash-book, know that, without it, a tradesman can never be thoroughly satisfied either of his own not committing mistakes, or of any people cheating him, I mean servants, or sons, or whoever is the first about him.

'No, no! says the other, 'I am sure I can't be mistaken, for I have it in my book; besides, I can go to Mr A.G., whom the bill was drawn upon, and there is, to be sure, your own endorsement upon it, and a receipt for the money. 'Well, says the citizen, 'I keep my books as exact as any body I'll look again, and if it be there I shall find it, for I am sure if I had it, it is in my cash-book.

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?