their plans, and decided upon a course of action. I thus had an
advantage over other boys of my age, who were quicker and who could
figure and write better than I. The firm conducted a business with so
many ramifications that this education was quite extensive. They owned
dwelling-houses, warehouses, and buildings which were rented for
offices and a variety of uses, and I had to collect the rents. They
shipped by rail, canal, and lake. There were many different kinds of
negotiations and transactions going on, and with all these I was in
close touch.

Thus it happened that my duties were vastly more interesting than
those of an office-boy in a large house to-day. I thoroughly enjoyed
the work. Gradually the auditing of accounts was left in my hands. All
the bills were first passed upon by me, and I took this duty very
seriously.

One day, I remember, I was in a neighbour's office, when the local
plumber presented himself with a bill about a yard long. This
neighbour was one of those very busy men. He was connected with what
seemed to me an unlimited number of enterprises. He merely glanced at
this tiresome bill, turned to the bookkeeper, and said:

"Please pay this bill."

As I was studying the same plumber's bills in great detail, checking
every item, if only for a few cents, and finding it to be greatly to
the firm's interest to do so, this casual way of conducting affairs
did not appeal to me. I had trained myself to the point of view
doubtless held by many young men in business to-day, that my check on
a bill was the executive act which released my employer's money from