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Updated: May 9, 2025


"It is very simple, Captain Dave," Cyril said. "After taking stock of the whole of the goods, I should have a ledger in which each article would have a page or more to itself, and every day I should enter from John Wilkes's sales-book a list of the goods that have gone out, each under its own heading.

These pages, you see, are for heavy cables for hawsers; of these, at the date of the last stock-taking, there were, according to the book you handed to me, five hundred fathoms in stock. These are the amounts you have purchased since. Now, upon the other side are all the sales of this cable entered in the sales-book.

Fortunately, John Wilkes had just opened a fresh sales-book, and Cyril told him that he wished to refer to some particulars in the back books.

Hillbrook militant had managed somehow to pull itself out and had gone home to medicine its hurts and swear that it had been all night in bed. On the dusty desk, behind the counter, was the sales-book. The entries in it, in Deemer's handwriting, had ceased on the 16th day of July, the last of his life. There was no record of a later sale to Alvan Creede.

Higgins told me to-day, if you don't let your head swell, there won't be a fellow in the department can stack up his sales-book any higher." "Aw!" "Don't throw it all over, Jimmie and me for a crop of dyed red hair and a few dollars to ruin yourself with." He shot her a look of constantly growing nervousness, his mouth pulled to an oblique, his glance constantly toward the door.

The first customer was a little girl, and both Richard and Frank desired the honor of waiting upon her. But the girl wanted a cent's worth of red chalk, and as neither could find the article in demand the would-be purchaser was turned over to Phil, who in turn handed the cash to Frank, while Richard gravely made the entry upon the daily sales-book.

He made three or four large sales, and was successful in getting several dollars in excess of fair profit from one not very well skilled in prices. In making an entry of this particular transaction in the memorandum sales-book, the figures recorded were three dollars less than the actual amount received.

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