The readiness with which we adopt a _current saying_, though unaware of
its source and therefore somewhat uncertain as to the proper mode of
applying it, is curiously exemplified by the outstanding query on the
origin and primary signification of the phrase _A Flemish account_.

I have consulted, in search of it, dictionaries of various dates, the
glossaries of our dramatic annotators, and the best collections of
proverbs and proverbial sayings--but without success.

The _saying_ casts no reproach on the Flemings. It always means, I
believe that the sum to be received turns out less than had been
expected. It is a commercial joke, and admits of explanation by
reference to the early commercial transactions between the English and
the Flemings.

I rely on the authority of _The merchants mappe of commerce_, by Lewes
Roberts, London, 1638, folio, chap. 179:--

In Antwerp, which _gave rule in trade_ to most other cities, the
accounts were kept in _livres, sols, and deniers_; which they termed
pounds, shillings, and pence _of grosses_. Now the _livre_ was equal
only to twelve shillings sterling, so that while the Antwerp
merchant stated a balance of 1l. 13s. 4d., the London merchant would
receive only 1l.--which he might fairly call _A Flemish account!_

The same instructive author furnishes me with a passage in illustration
of a recent question on the _three golden balls_, which seem to require
additional research. It occurs in chap. 181:--

"This citie [Bruges] hath an eminent market in place with a publicke