his posting-book, so the countrymen call a ledger, where the London
tradesman's accounts are copied out; and when the city tradesman has
drawn out his account, he takes it to his inn and examines it by his
little book, and what is the consequence?

If the city tradesman has omitted any of the bills which the country
tradesman has sent him up, he finds it out, and is sure to put him in
mind of it. 'Sir,' says he, 'you had a bill from me upon Mr A.G. at such
a time, for thirty pounds, and I have your letter that you received the
money; but you have omitted it in the account, so that I am not so much
in your debt by thirty pounds, as you thought I was.'

'Say you so!' says the city tradesman; 'I cannot think but you must be
mistaken.'

'No, no!' says the other, 'I am sure I can't be mistaken, for I have it
in my book; besides, I can go to Mr A.G., whom the bill was drawn upon,
and there is, to be sure, your own endorsement upon it, and a receipt
for the money.'

'Well,' says the citizen, 'I keep my books as exact as any body--I'll
look again, and if it be there I shall find it, for I am sure if I had
it, it is in my cash-book.'

'Pray do, then,' says the countryman, 'for I am sure I sent it you, and
I am sure I can produce the bill, if there be occasion.'

Away goes the tradesman to his books, which he pretends he keeps so
exact, and examining them over again, he finds the bill for thirty
pounds entered fairly, but in his running the whole year over together,
as well he might, he had overlooked it, whereas, if his cash-book had
been duly posted every week, as it ought to have been, this bill had
been regularly placed to account.

But now, observe the difference: the bill for thirty pounds being
omitted, was no damage to the country tradesman, because he has an
account of it in his book of memorandums, and had it regularly posted in
his books at home, whatever the other had, and also was able to bring
sufficient proof of the payment; so the London tradesman's omission was
no hurt to him.

But the case differs materially in the debtor side of the account; for
here the tradesman, who with all his boasts of keeping his books
exactly, has yet no ledger, which being, as I have said, duly posted,
should show every man's account at one view; and being done every week,
left it scarce possible to omit any parcel that was once entered in the
day-book or journal--I say, the tradesman keeping no ledger, he looks
over his day-