tell you where his effects lie, and to whom he has lent or trusted sums of money, or large quantities of goods, when he is delirious and light-headed?  All these things must be done in time, and the tradesman should take care that his books should always do 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; despise the knowledge of their husbands’ business, and act as if they were ashamed of being tradesmen’s wives, and never intended to be tradesmen’s widows.