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