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, being the account of goods bought since.

The executors finding the mistake, and how it happened, endeavour to convince him of it; but it is all one-he wants no convincing, for he knows at bottom how it is; but being a little of a knave himself, or if you please, not a little, he tells them he cannot enter into the accounts so far back—­Mr G. always told him he kept his books very exactly, and he trusted to him; and as he has his receipt in full, and it is so long ago, he can say nothing to it.

From hence they come to quarrel, and the executors threaten him with going to law; but he bids them defiance, and insists upon his receipt in full; and besides that, it is perhaps six years ago, and so he tells them he will plead the statute of limitations upon them; and then adds, that he does not do it avoid a just debt, but to avoid being imposed upon, he not understanding books so well as Mr G. pretended to do; and having balanced accounts so long ago with him, he stands by the balance, and has nothing to say to their mistakes, not he.  So that, in short, not finding any remedy, they are forced to sit down by the loss; and perhaps in the course of twenty years’ trade, Mr G. might lose a great many such parcels in the whole; and had much better have kept a ledger; or if he did not know how to keep a ledger himself, had better have hired a book-keeper to have come once a-week, or once a-month, to have posted his day-book for him.