which seemed, and really were, very much of a novelty, as well as a
rather striking exception from the style in which such places in general
were then, and had for many years been furnished. So far, however, from
these proving, as Defoe anticipates, a warning to future generations,
the general appearance of shops has experienced a vast improvement since
those days; 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