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Updated: May 27, 2025
"We shall be quiet enough here, as soon as the table is cleared. My dame and Nellie will be helping the maid do up the cabins, and will then be sallying out marketing." When the maid had cleared the table, Cyril went up to his room and returned with a large ledger and several smaller books. "I have, for the last month, Captain Dave, been making up this stock-book for my own satisfaction."
Traffic is educational. Imports influence the national life. We may import opium or Bibles, whiskey or bread-stuffs, locomotives or dancing pigs. The sceptre held by Tyre and Venice is passing into our own hands. But trade, to-day, is a matter of the imagination, as well as of the stock-book. 11 needs a great imagination to handle the present-day problems of business and finance.
Everything else is now straight, and balanced up to to-day. Here is the book of goods sold, the book of goods received, and the ledger with the accounts; but there is no stock-book such as I find in almost all the other places where I work." "What do I want with a stock-book?" Captain Dave asked. "You cannot know how you stand without it," Cyril replied.
"You know how much you have paid, and how much you have received during the year; but unless you have a stock-book you do not know whether the difference between the receipts and expenditure represents profit, for the stock may have so fallen in value during the year that you may really have made a loss while seeming to make a profit." "How can that be?" Captain Dave asked.
Another writer compares the roar to the sound of a vast mill; and this similitude, more flowery than poetical, is perhaps as good as that of the one who was in Aboukir Bay. To leave out Niagara when you can possibly bring it in would be as much against the stock-book of travel as to omit the duel, the steeple-chase, or the escape from the mad bull in a thirty-one-and-sixpenny fashionable novel.
They have only four years of it, being sent off to market at the end of that time. Then a line is drawn through the "Beauty's third," or "Rosebud's fourth," which has designated their individuality in the stock-book; and the price they have fetched is entered opposite. The various mobs are known by the names of the old cows that lead them. Thus, we speak of "White Star's mob," or "Redspot's mob."
"I get a fair profit on every article." "There ought to be a profit, of course," Cyril said; "but sometimes it is found not to be so. Moreover, if there is a stock-book you can tell at any time, without the trouble of opening bins and weighing metal, how much stock you have of each article you sell, and can order your goods accordingly." "How would you do that?"
Unless he were caught in the act, he could do it with impunity, for everything here is carried on in such a free-and-easy fashion that any amount of goods might be carried off without their being missed." After thinking the matter over, he said, one afternoon when his employer came in while he was occupied at the accounts, "I have not seen anything of a stock-book, Captain Dave.
The atmosphere of the place brought back all the old feelings, and he was young again, a nervous supplicant for money, which was likely to be refused to him. The sharp peal of the bell produced Mr. Luke Tulliver, who emerged from a little den in a corner at the back of the shop, where he had been engaged copying items into a stock-book by the light of a solitary tallow-candle.
And yet how could he, as a financier, have tided over an accounting which, if allowed to go on, would have wiped out the savings of hundreds who had trusted him and whom he could not desert in their hour of need, except by some such desperate means? Of course, if he had to do it all over again, he would never have locked up the stock-book in his own safe. That was a mistake.
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