rs.

"That's of no consequence at all. The lumber book is a humbug," he
replied; "I don't believe in it; indeed, I had even forgotten that
there was any such book. The firm don't recognize it, and I think it is
liable to lead us all into blunders and errors, as it has you."

He went to the other side of the desk, where the objectionable volume
lay, turned over its leaves, and glanced at its pages. He was still
very nervous, for the effects of his sudden attack of illness appeared
not to have left him.

"No reliance whatever can be placed on this book, and I am disposed to
destroy it."

"I thought it was a very good thing. Faxon uses it a great deal, and
says he can tell what stock he has on hand, when a customer comes,
without going out of the counting-room."

"It is not reliable. The only way to know what stock we have is by
looking it over."

Very likely he would have destroyed it if Mr. Collingsby had not called
him into the private counting-room at this moment. He evidently had a
hearty grudge against the book, which I thought was entirely
groundless.

"Mr. Whippleton don't think much of your lumber book," said I, when the
head salesman came in a moment later.

"Why, what's the matter with it?" asked the man.

"He says it is not reliable."

"I think it is; and since I adopted it, two or three other concerns
have kept one like it, after asking me about it. What's the reason it
isn't reliable?"

"You may neglect to enter invoices or sales."

"Your ledger wouldn't be good for anything if you neglected to carry
all your items to its pages."

I was about to specify more particularly that the firm had about forty
thousand dollars' worth of stock on hand more than appeared in the
lumber book, when Mr. Whippleton returned. He evidently understood what
I was doing, and told me to make up the bank account.

"You needn't say anything to Faxon about his book. Let him keep it, if
he wishes to do so," said he.

"I did say something to him."

"You did? What did you say?"

"I only told him you didn't think his book was reliable."

"That's no more than the truth, but you need not mention the matter
again. It will only make unpleasant feeling. Smooth it over if he says
anything more about it, and let the matter drop."

I was rather puzzled, but I went on with the bank account.

"And by the way, Phil, you needn't say anything to Mr. Collingsby about
those invoices," he added, a little while after.

"I shal