y is peopled by intelligent farmers, who
are well off, and who can afford to buy books."

"I was thinking of that; but what shall I take with me, sir?"

"There is a new book just published, called 'The Wayfarer,' which is
going to have a tremendous run. It has been advertised in advance all
over the country, so that you will find a ready sale for it. You will
get it there before any one else, and have the market all to yourself."

"The Wayfarer? I have heard of it myself."

"You shall take fifty copies with you, and if you find that you shall
want more, write, and I will send them."

"But I cannot carry fifty copies."

"You must take the cars to B----, and have a trunk or box to carry your
books in. I have a stout trunk down cellar which you shall have."

"I will pay for it, sir."

"Never mind that, Bobby; and you will want a small valise or carpet bag
to carry your books from house to house. I will lend you one."

"You are very kind, sir; I did not mean to ask any favors of you except
to trust me for the books until my return."

"All right, Bobby."

Mr. Bayard called the porter and ordered him to bring up the trunk, in
which he directed Mr. Timmins to pack fifty "Wayfarers."

"Now, how much will these books cost me apiece?" asked Bobby.

"The retail price is one dollar; the wholesale price is one third off;
and you shall have them at what they cost me."

"Sixty-seven cents," added Bobby. "That will give me a profit of
thirty-three cents on each book."

"Just so."

"Perhaps Mr. Timmins will sell me one of those blank books now; for I
like to have things down in black and white."

"I will furnish you with something much better than that;" and Mr.
Bayard left the counting room.

In a moment he returned with a handsome pocket memorandum book, which
he presented to the little merchant.

"But I don't like to take it unless you will let me pay for it," said
Bobby, hesitating.

"Never mind it, my young friend. Now you can sit down at my desk and
open your accounts. I like to see boys methodical, and there is
nothing like keeping accounts to make one accurate. Keep your books
posted up, and you will know where you are at any time."

"I intend to keep an account of all I spend and all I receive, if it is
no more than a cent."

"Right, my little man. Have you ever studied book-keeping?"

"No, sir, I suppose I haven't; but there was a page of accounts in the
back part of the arithmetic I stud