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Updated: May 27, 2025
The dancing-master trembled from head to foot, and, though innocent, exhibited all the signs of guilt; he had not the slightest knowledge of business, and the manner and language of the banker's clerk who accompanied Mackenzie terrified him beyond measure, because he did not comprehend one word in ten that he said about checks, entries, and day-books; and he was nearly a quarter of an hour before he could recover sufficient presence of mind to consider from whom he received the note.
Our good temper was imperturbable; for had we not all "escaped as a bird from the hand of the fowler" Master Thomas from the mastery of his famous boarding-school in Old Chester, and Friends Walter and Arthur from the uninspired scripture of their ledgers and day-books, and I from the incubation of those hideous examination papers, and the gentle Friend William from his there!
It would be some advantage to live a primitive and frontier life, though in the midst of an outward civilization, if only to learn what are the gross necessaries of life and what methods have been taken to obtain them; or even to look over the old day-books of the merchants, to see what it was that men most commonly bought at the stores, what they stored, that is, what are the grossest groceries.
The fact was that this prosaic middle-aged gentleman, who had passed the greater part of his life immersed in day-books and ledgers and the details of a busy city man's life, found time hang heavy on his hands in these prosperous days of his retirement, and in this condition he had had his mind inflamed by pictures of the life that was led in The Beeches by his forerunners, easy-going, hard-riding, hard-drinking country gentlemen, with whom, if the truth were known, he had nothing in common.
"Well, young man, I've heard all about you from my sister. So you wish to leave off vagabondising, do you?" "Yes, sir," replied Joey. "How old are you? can you keep books?" "I am seventeen, and have kept books," replied our hero, in innocence; for he considered Mrs Chopper's day-books to come under that denomination. "And you have some money how much?"
On leaving school at sixteen, Benjamin, after, a few months with a firm of accountants at Exeter, was bound apprentice to his father for seven years, and it was then that his troubles began. 'I hated day-books, ledgers, bill-books, and cashbooks, he tells us.
We have a romance of ledgers and day-books, in a business atmosphere that amazingly well reveals the bent and moral worth of the various characters. Cesarine, Villerault, Popinot have traits which one smiles to recognize. And Birotteau's development both of qualities and foibles is free from caricature, yet pleases much.
He exported the produce of his estates to London, Liverpool, and Bristol, and imported everything required for his property, and domestic establishment. His industry was equal to his enterprise; his day-books, ledgers and letter-books were all kept by himself and he drew up his own contracts and deeds.
There, too, I will meet the members of the mystic P.B., so that I shall talk of books other than day-books and blotters: we will discourse reverently of authors and their creations. I will not meet the Funny Fellow, for such a wretch can be produced only in the corrupt social hot-bed of Gotham. "So to Yonkers I went. I chose a room looking out upon the Hudson and the noble Palisades.
The sunlight that did contrive to struggle in obliquely through the dusty panes and cobwebs of the window, had a sleepy odour of copperas latent in it. You smelt it when you stirred. The manager, Pike, who brought her up, had laid the day-books and this ledger open on the desk for her.
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