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Updated: May 1, 2025
If I must sum up at all on what, for want of a better word, I have called the "spiritual" count, I can only say that there will be a distinct increase of "character," and leave it to the reader to decide whether that falls on the debit or the credit side. On the whole then, an increase of "character," a slight loss of mental activity, and neither physical gain nor loss to speak of.
For, unfortunately for the question he has raised, although not so far entertained by the legislature, the very figures discounted from his colonial fictions tell against, and must be carried over to the debit of, his highly cherished foreign trade account, the cost of which to the country will be approximately verified on another occasion in Blackwood.
They strolled on and came to a forlorn little Débit de Tabac, showing in its small window some clay pipes and a few fly-blown picture post-cards.
Rumour was not very wide of the fact what with hiring fees, railway expenses, the loss of ewes and lambs at the lambing, and the extra diet and care which panic had undertaken for the survivors, the venture had put about two hundred and sixty pounds on the debit side of Joanna's accounts.
When the account was over, a simple process of subtracting the counters standing in the credit squares from those in the debit showed the account balanced, or the amount due from the sheriff, or the credit standing in his favour, as the case might be.
"We'll not quarrel over that at parting," said Andre, forcing a merry note into his voice. "When this wretched rebellion is over, and you are well back at Greenwood, and may that be soon, I will visit you and endeavour to settle debit and credit." Just as he finished, the sound of drums was heard. "'T is past tattoo, surely?" Mrs. Meredith questioned with a start. "Ay," answered Andre.
I tried honestly to find the error that the woman spoke about, but couldn't succeed. After I had muddled about with these figures for some minutes I felt that, unfortunately, everything commenced to dance about in my head; I could no longer distinguish debit or credit; I mixed the whole thing up. Finally, I came to a dead stop at the following entry "3. 5/16ths of a pound of cheese at 9d."
It took him but a moment to get the hang of it. On the debit side: "To team, Sambo and Dinah, with wagon and harness, $578.00." Under this were entered various advances to Sam. On the other side Joe read: "By order on Gilbert Beattie, $578.00." Below were the different amounts paid by Graves for hauling. Joe softly closed the book. So it was Musq'oosis who employed Sam!
With the close of the third year ends the detailed history of the factory farm. All I wish to do further is to give a brief synopsis of the debit and credit accounts for each of the succeeding four years. First I will say a word about the people who helped me to start the factory. Thompson and his wife are still with me, and they are well on toward the wage limit.
I have reason to believe that when the wages of mechanics are raised to eight and ten dollars a day, the workmen will not come at all: they will merely send their cards. I do not see any possible fault in the above figures. I ought to say that I deferred putting a value on the potatoes until I had footed up the debit column. This is always the safest way to do. I had twenty-five bushels.
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