everything in that way? It would simplify matters, I should say."

"We think, on the contrary, that it would complicate the administration,
and certainly it would not suit the people as well. You see, while we
insist on equality we detest uniformity, and seek to provide free play to
the greatest possible variety of tastes in our expenditure."

Thinking I might be interested in looking them over, the superintendent
had brought into the office some of the books of the bank. Without having
been at all expert in nineteenth-century methods of bookkeeping, I was
much impressed with the extreme simplicity of these accounts compared
with any I had been familiar with. Speaking of this, I added that it
impressed me the more, as I had received an impression that, great as
were the superiorities of the national co-operative system over our way
of doing business, it must involve a great increase in the amount of
bookkeeping as compared with what was necessary under the old system. The
superintendent and Dr. Leete looked at each other and smiled.

"Do you know, Mr. West," said the former, "it strikes us as very odd that
you should have that idea? We estimate that under our system one
accountant serves where dozens were needed in your day."

"But," said I, "the nation has now a separate account with or for every
man, woman, and child in the country."

"Of course," replied the superintendent, "but did it not have the same in
your day? How else could it have assessed and collected taxes or exacted
a dozen other duties from citizens? For example, your tax system alone
with its inquisitions, appraisements, machinery of collection and
penalties was vastly more complex than the accounts in these books before