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Updated: May 27, 2025


Some clerks were at work behind a glass partition, and already the gas flared high in the green-shaded lamps above the desk at which they worked. I wondered whether it was a pleasant way of life theirs, and whether one would come to feel an interest in the barter of day-books and ledgers if they were one's daily bread.

Furthermore, I give the dialogue in detail, as perchance some reader may feel as Thoreau did, when he said: "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."

Later on when it came time to write a book, he would transcribe from this, in their proper sequence and with their proper connections, these entrances of the preceding weeks or months. The completed book became virtually a ledger formed or posted from his day-books."

This bein' troo, onder present exigences what for a scheme would it be for me to get an outfit of books, day-books, week-books, ledgers, an' the rest of the layout, an' let this yere maiden keep 'em a whole lot? I throws this out as a su'gestion. "'I ain't meanin' nothin' ag'inst Burns's su'gestion, says Texas Thompson, 'but in my opinion this camp ain't ripe for keepin' books as yet.

I am coming, I am coming. And now let me tell you, Herr Elias," he continued, again laying hold of the pale merchant, "you will never see me in your damned office again. What do I care for your cursed ledgers and day-books? I am a painter, ay, and a good painter too. Berklinger is my master, my father, my all, and you are nothing nothing at all." And therewith he gave Herr Elias a good shaking.

The moths, that were then battening upon its obsolete ledgers and day-books, have rested from their depredations, but other light generations have succeeded, making fine fretwork among their single and double entries. Peace to the manes of the BUBBLE! Silence and destitution are upon thy walls, proud house, for a memorial!

While I was turning over their confounded day-books and ledgers in despair, your Jew, Harrington, came up to me, and with such a manner as I did not conceive a Jew could have but he is a Spanish Jew that makes all the difference, I suppose 'Mr.

Look at the green ledgers with red backs, like strong cricket-balls beaten flat; the court-guides directories, day-books, almanacks, letter-boxes, weighing-machines for letters, rows of fire-buckets for dashing out a conflagration in its first spark, and saving the immense wealth in notes and bonds belonging to the company; look at the iron safes, the clock, the office seal in its capacious self, security for anything.

It was some feeble relief to her to learn that her grocery-books, her day-books by double-entry, and all those other commercial volumes dear to her heart, were not to be taken away from her; that she was still to retain the petty powers she had held as the sole daughter of Daniel Granger's house and heart.

"As if," said Wilson, "nations, like men, had not passions and emotions, as well as day-books and ledgers." Meanwhile at home our private affairs were rapidly wound up and put in good condition. My father found it difficult to collect his English debts, and so had to limit his purchases, which we stowed as they came over, declining to sell.

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