the leaf, there is cash remaining in hand to balance £176, 10s. 6d.

To see if all things are right, I go and tell my money over, and there,
to my surprise, I find £194, 10s. 6d. in cash, so that I have £18 there
more than I should have. Now, far from being pleased that I have more
money by me than I should have, my inquiry is plain, 'How comes this to
pass?'

Perhaps I puzzle my head a great while about it, but not being able to
find out, I sit down easy and satisfied, and say, 'Well, I don't much
concern myself about it; it is better to be so than £18 missing; I
cannot tell where it lies, but let it lie where it will, here is the
money to make up the mistake when it appears.'

But how foolish is this! how ill-grounded the satisfaction! and how weak
am I to argue thus, and please myself with the delusion! For some months
after, it appears, perhaps, that whereas there was £38 entered, received
of Mr B.K., the figure 3 was mistaken, and set down for a figure of 5,
for the sum received was £58; so that, instead of having £18 more in
cash than there ought to be, I have 40s. wanting in my cash, which my
son or my apprentice stole from me when they put in the money, and made
the mistake of the figures to puzzle the book, that it might be some
time before it should be discovered.

Upon the whole, take it as a rule, the tradesman ought to be as
unsatisfied when he finds a mistake to his gain in his cash, as when he
finds it to his loss; and it is every whit as dangerous, nay, it is the
more suspicious, because it seems to be laid as a bait for him to stop
his mouth, and to prevent further inquiries; and it is on that account
that I leave this caution upon record, that the tradesman may be duly