d before my father, a commercial-looking volume,
rather broader than it was long, having brazen clasps and a binding of
rough calf. This looked business-like, and was encouraging to my
benevolent well-wisher. But he actually smiled with pleasure as he heard
my father run over some part of the contents, muttering his critical
remarks as he went on.

"_--Brandies--Barils and barricants, also tonneaux.--At Nantz 29--Velles
to the barique at Cognac and Rochelle 27--At Bourdeaux 32_--Very right,
Frank--_Duties on tonnage and custom-house, see Saxby's Tables_--That's
not well; you should have transcribed the passage; it fixes the thing in
the memory--_Reports outward and inward--Corn debentures--Over-sea
Cockets--Linens--Isingham--Gentish--Stock-fish--Titling--Cropling--
Lub-fish._ You should have noted that they are all, nevertheless to be
entered as titlings.--How many inches long is a titling?"

Owen, seeing me at fault, hazarded a whisper, of which I fortunately
caught the import.

"Eighteen inches, sir."--

"And a lub-fish is twenty-four--very right. It is important to remember
this, on account of the Portuguese trade--But what have we here?--
_Bourdeaux founded in the year--Castle of the Trompette--Palace of
Gallienus_--Well, well, that's very right too.--This is a kind of
waste-book, Owen, in which all the transactions of the day,--emptions,
orders, payments, receipts, acceptances, draughts, commissions, and
advices,--are entered miscellaneously."

"That they may be regularly transferred to the day-book and ledger,"
answered Owen: "I am glad Mr. Francis is so methodical."

I perceived myself getting so fast into favour, that I began to fear the
consequence would be my father's more obstinate perseverance in his
resolution that I must become a merchant; and as I was determined on the
contrary, I began to wish I had not, to use my friend Mr. Owen's phrase,
been so methodical. But I had no reason for apprehension on that score;
for a blotted piece of paper dropped out of the book, and, being taken up
by my father, he interrupted a hint from Owen, on the propriety of
securing loose memoranda with a little paste, by exclaiming, "To the
memory of Edward the Black Prince--What's all this?--verses!--By Heaven,
Frank, you are a greater blockhead than I supposed you!"

My father, you must recollect, as a man of business, looked upon the
labour of poets with contempt; and as a religious man, and of the
dissenting persuasi