o this for
him, and then he has nothing to do but make his will, and dispose of
what he has; and for the rest he refers them to his books, to know where
every thing is to be had.

FOOTNOTES:

[32] [The sum at the bottom, or _foot_, of the account.]

[33] [This reminds the editor of an amusing anecdote he has heard,
illustrative of the diseased accuracy, as it may be called, of a certain
existing London merchant. On reckoning up his household book one year,
he found that he had expended one penny more than was accounted for, and
there was accordingly an error to that extent in his reckoning. The very
idea of an error, however trifling the amount, gave him great
uneasiness, and he set himself with the greatest anxiety to discover, if
possible, the occasion. He employed the by-hours of weeks in the vain
attempt; but at length, having one day to cross Waterloo Bridge, where
there is a pontage of a penny for foot passengers, he all at once, to
his inconceivable joy, recollected having there disbursed the coin in
question about a twelvemonth before.]

[34] [The correct doctrine is, we _may_ not, by our utmost care and
diligence, avoid the causes of an early and premature death; but he who
acts according to the rules which promote health, and avoids all things
which tend to endanger it, has a much better chance of living to the
natural period appointed for human life than he who acts
otherwise--besides, as stated in the text, making his life more
agreeable. The author's illustration would be more properly drawn if we
were to say, 'The tradesman, by keeping exact accounts, may not succeed
in contending against certain unfavourable circumstances, no more than
the man who lives according to the just rules of nature may thereby
succeed in eviting other evils that tend to cut short life; but as the
temperate man is most likely to be healthy, so is the tradesman, who
keeps exact accounts, most likely to thrive in business.']

CHAPTER XXI

OF THE TRADESMAN LETTING HIS WIFE BE ACQUAINTED WITH HIS BUSINESS

It must be acknowledged, that as this chapter seems to be written in
favour of the women, it also seems to be an officious, thankless
benefaction to the wives; for that, as the tradesman's ladies now
manage, they are above the favour, and put no value upon it. On the
contrary, the women, generally speaking, trouble not their heads about
it, scorn to be seen in the counting house, much less behind the
counter; despis