y imagine: but only to
have some Interest with this dear Fellow."

Well, he had his wish, though Posh maintains that there _was_ gain in the
business at a certain time to be referred to hereafter, and that there
might have been plenty of gain but for the "interfarin' parties" before
mentioned.

From the first there was a difficulty in persuading Posh to keep any
accounts of either outgoings or incomings. He seems to have paid a bill
when he thought of it, or when he had the money for it handy. But no
idea of book-keeping, even in its most rudimentary form, was ever
entertained by him.

And FitzGerald had, before ever the partnership was an accomplished fact,
impressed on Posh the importance of remembering his debts.

Before the spring fishing began in 1868 the question of accounts came to
the fore. On March the 29th the sleeping partner wrote from Woodbridge:--

"DEAR POSHY,

"I have your Letter of this Morning:--I suppose that you have got mine
also. I hope that you understood what I said in it--about the Bills,
I mean--that you should put down in writing _all_ outgoings, and in
such a way as you, or I, might easily reckon them up: I mean, so as to
see what _each_ amounts to--No man's Memory can be trusted in such
matters; and I think that _your_ Memory (jostled about, as you say,
with many different calls, [_sic_ no close to parenthesis] needs to
have _writing_ to refer to. _Do not suppose for one moment_ that I do
not trust you, my good fellow: nor that I think you have made any
great blunder in what Accounts you _did_ keep last year. I only mean
that a man ought to be able to point _out at once_, to himself or to
others, all the items of an Account; to do which, you know, gave you
great Trouble--You must not be too proud to learn a little of some one
used to such business: _as Mr. Spalding_, for instance.

"If you think the Oil and _Cutch_ are as good, and as cheap, at
Lowestoft as I can get them here, why not get them at once at
Lowestoft? About that _green Paint_ for the Lugger's bottom:--Mr.
Silver got some _so very good_ for _Pasifull's_ Smack last year that I
think it might be worth while to get some, if we could, from _his_
Merchant. You told me that what _you_ got at Lowestoft was _not_ very
good.

"I am _very glad_ that the Lugger is so well thought of that any one
else wants to build from her. For she was _your_ child,