book for the whole year past, to draw up the debtor side of
his customer's account, and there being a great many parcels, truly he
overlooks one or two of them, or suppose but one of them, and gives the
chapman the account, in which he sums up his debtor side so much,
suppose L136, 10s.: the chapman examining this by his book, as he did
the cash, finds two parcels, one L7, 15s., and the other L9, 13s.,
omitted; so that by his own book his debtor side was L153, 18s.; but
being a cunning sharp tradesman, and withal not exceeding honest, 'Well,
well,' says he to himself, 'if Mr G. says it is no more than L136, 10s.
what have I to do to contradict him? it is none of my business to keep
his books for him; it is time enough for me to reckon for it when he
charges me.' So he goes back to him the next day, and settles accounts
with him, pays him the balance in good bills which he brought up with
him for that purpose, takes a receipt in full of all accounts and
demands to such a day of the month, and the next day comes and looks out
another parcel of goods, and so begins an account for the next year,
like a current chapman, and has the credit of an extraordinary customer
that pays well, and clears his accounts every year; which he had not
done had he not seen the advantage, and so strained himself to pay, that
he might get a receipt in full of all accounts.

It happens some years after that this city tradesman dies, and his
executors finding his accounts difficult to make up, there being no
books to be found but a day-book and a cash-book, they get some skilful
book-keeper to look into them, who immediately sees that the only way to
bring the accounts to a head, is to form a ledger out of the other two,
and post every body's account into it from the beginning; for though it
were a long way back, there is no other remedy.

In doing this, they come to this mistake, among a great many others of
the like kind in other chapmen's accounts; upon this they write to the
chapman, and tell him they find him debtor to the estate of the deceased
in such a sum of money, and desire him to make payment.

The country shopkeeper huffs them, tells them he always made up accounts
with Mr. G., the deceased, once a-year, as he did with all his other
chapmen, and that he took his receipt in full of all accounts and
demands, upon paying the balance to him at such a time; which receipt he
has to show; and that he owes him nothing, or but such a sum, be