and the third-rate class are now probably as fine as the first-rate were at no distant period.  At the same time, as in the reign of the first George, we have now also a few shops fitted up in a style of extraordinary and startling elegance, and thus forming that contrast with the general appearance of shops for the last forty years, which makes old people, and many others, talk of all the past as homely and moderate, and all the present as showy and expensive.]

[31] [The author seems here to carry his objections to decoration to an extreme.  Good usage, good pennyworths, good wares, and good choice, are doubtless the four cardinal points of business; but a handsome shop also goes a considerable way in attracting customers, and is a principle which no prudent tradesman will despise.]

CHAPTER XX

OF THE TRADESMAN’S KEEPING HIS BOOKS, AND CASTING UP HIS SHOP

It was an ancient and laudable custom with tradesmen in England always to balance their accounts of stock, and of profit and loss, at least once every year; and generally it was done at Christmas, or New-year’s tide, when they could always tell whether they went backward or forward, and how their affairs stood in the world; and though this good custom is very much lost among tradesmen at this time, yet there are a great many that do so still, and they generally call it casting up shop. To speak the truth, the great occasion of omitting it has been from the many tradesmen, who do not care to look into things, and who, fearing their affairs are not right, care not to know how they go at all, good or bad; and when I see a tradesman that does not cast up once a-year, I conclude that tradesman to be in very bad circumstances, that at least he fears he is so, and by consequence cares not to inquire.

As casting up the shop is the way to know every year whether he goes backward or forward, and is the tradesman’s particular satisfaction, so he must cast up his books too, or else it will be very ominous to the tradesman’s credit.

Now, in order to doing this effectually once a-year, it is needful the tradesman should keep his books always in order; his day-book duly posted, his cash duly balanced, and all people’s accounts always fit for a view.  He that delights in his trade will delight in his books; and, as I said that he that will thrive must diligently attend his shop or warehouse, and take up his delight there, so, I say now, he must also diligently keep his books, or else he will never know whether he thrives or no.

Exact keeping his books is one essential part of a tradesman’s prosperity.  The books are the register of his estate, the index of his stock.  All the tradesman has in the world must be found in these three articles, or some of them:—­

Goods in the shop; Money in cash; Debts abroad.

The shop will at any time show the first of these upon a small stop to cast it up; the cash-chest and bill-box will show the second at demand; and the ledger when posted will show the last; so that a tradesman can at any time, at a week’s notice, cast up all these three; and then, examining his accounts, to take the balance, which is a real trying what he is worth in the world.