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 alarmed.

The keeping a cash-book is one of the nicest parts of a tradesman's business, because there is always the bag and the book to be brought together, and if they do not exactly speak the same language, even to a farthing, there must be some omission; and how big or how little that omission may be, who knows, or how shall it be known, but by casting and recasting up, telling, and telling over and over again, the money?

If there is but twenty shillings over in the money, the question is, 'How came it there?' It must be received somewhere, and of somebody, more than is entered; and how can the cash-keeper, be he master or servant, know but more was received with it, which is not, and should have been, entered, and so the loss may be the other way? It is true, in telling money there may have been a mistake, and he that received a sum of money may have received twenty shillings too much, or five pounds too much--and such a mistake I have known to be made in the paying and receiving of money--and a man's cash has been more perplexed, and his mind more distracted about it, than the five pounds have been worth, because he could not find it out, till some accident has discovered it;[33] and the reason is, because not knowing which way it could come there, he could not know but some omission might be made to his loss another way, as in the case above mentioned.

I knew, indeed, a strong waterman, who drove a very considerable trade, but, being an illiterate tradesman, never balanced his cash-book for many years, nor scarce posted his other books, and, indeed, hardly understood how to do it; but knowing his trade was exceedingly profitable, and keeping his money all himself, he was easy, and grew rich apace, in spite of the most unjustifiable, and, indeed, the most intolerable, negligence; but lest this should be pleaded as an exception to my general rule, and to invalidate the argument, give me leave to add, that, though this man grew rich in spite of indolence, and a neglect of his book, yet, when he died, two things appeared, which no tradesman in his wits would desire should be said of him.

I. The servants falling out, and maliciously accusing one another, had, as it appeared by the affidavits of several of them, wronged him of several considerable sums of money, which they received, and never brought into the books; and others, of sums which they brought into the books, but never brought into the cash; and others, of sums which they took ready money in the shop, and never set down, either the goods in the day-book, or the money into the cash-book; and it was thought, though he was so rich as not to feel it, that is, not to his hurt, yet that he lost three or four hundred pounds a-year in that manner, for the two or three last years of his life; but his widow and son, who came after him, having the discovery made to them, took better measures afterwards.

II. He never did, or could know, what he was worth, for the accounts in his books were never made up; nor when he came to die, could his executors make up any man's account, so as to be able to prove the particulars, and make a just demand of their debt, but found a prodigious number of small sums of money paid by the debtors, as by receipts in their books and on their files, some by himself, and some by his man, which were never brought to account, or brought into cash; and his man's answer being still, that he gave all to the master, they could not tell how to charge him by the master's account, because several sums, which the master himself received, were omitted being entered in the same manner, so that all was confusion and neglect; and though the man died rich, it was in spite of that management that would have made any but himself have died poor.

Exact book-keeping is to me the effect of a man whose heart is in his business, and who intends to thrive. He that cares not whether his books are kept well or no, is in my opinion one that does not much care whether he thrives or no; or else, being in desperate circ.u.mstances, knows it, and that he cannot, or does not thrive, and so matters not which way it goes.

It is true, the neglect of the books is private and secret, and is seldom known to any body but the tradesman himself, at least till he comes to break, and be a bankrupt, and then you frequently hear them exclaim against him, upon that very account. 'Break!' says one of the a.s.signees; 'how should he but break?--why, he kept no books; you never saw books kept in such a scandalous manner in your life; why, he has not posted his cash-book, for I know not how many months; nor posted his day-book and journal at all, except here and there an account that he perhaps wanted to know the balance of; and as for balancing his cash, I don't see any thing of that done, I know not how long. Why, this fellow could never tell how he went on, or how things stood with him: I wonder he did not break a long time ago.'

Now, the man's case was this: he knew how to keep his books well enough, perhaps, and could write well enough; and if you look into his five or six first years of trade, you find all his accounts well kept, the journal duly posted, the cash monthly balanced; but the poor man found after that, that things went wrong, that he went backwards, and that all went down-hill, and he hated to look into his books. As a profligate never looks into his conscience, because he can see nothing there but what terrifies and affrights him, makes him uneasy and melancholy, so a sinking tradesman cares not to look into his books, because the prospect there is dark and melancholy. 'What signify the accounts to me?' says he; 'I can see nothing in the books but debts that 1 cannot pay, and debtors that will never pay; I can see nothing there but how I have trusted my estate away like a fool, and how I am to be ruined for my easiness, and being a sot:' and this makes him throw them away, and hardly post things enough to make up when folks call to pay; or if he does post such accounts as he has money to receive from, that's all, and the rest lie at random, till, as I say, the a.s.signees come to reproach him with his negligence.

Whereas, in truth, the man understood his books well enough, but had no heart to look in them, no courage to balance them, because of the afflicting prospect of them.

But let me here advise tradesmen to keep a perfect acquaintance with their books, though things are bad and discouraging; it keeps them in full knowledge of what they are doing, and how they really stand; and it brings them sometimes to the just reflections on their circ.u.mstances which they ought to make; so to stop in time, as I hinted before, and not let things run too far before they are surprised and torn to pieces by violence.

And, at the worst, even a declining tradesman should not let his books be neglected; if his creditors find them punctually kept to the last, it will be a credit to him, and they would see he was a man fit for business; and I have known when that very thing has recommended a tradesman so much to his creditors, that after the ruin of his fortunes, some or other of them have taken him into business, as into partnership, or into employment, only because they knew him to be qualified for business, and for keeping books in particular.

But if we should admonish the tradesman to an exact and regular care of his books, even in his declining fortunes, much more should it be his care in his beginning, and before any disaster has befallen him. I doubt not, that many a tradesman has miscarried by the mistakes and neglect of his books; for the losses that men suffer on that account are not easily set down; but I recommend it to a tradesman to take exact care of his books, as I would to every man to take care of his diet and temperate living, in order to their health; for though, according to some, we cannot, by all our care and caution, lengthen out life, but that every one must and shall live their appointed time,[34] yet, by temperance and regular conduct, we may make that life more comfortable, more agreeable, and pleasant, by its being more healthy and hearty; so, though the exactest book-keeping cannot be said to make a tradesman thrive, or that he shall stand the longer in his business, because his profit and loss do not depend upon his books, or the goodness of his debts depend upon the debtor's accounts being well posted, yet this must be said, that the well keeping of his books may be the occasion of his trade being carried on with the more ease and pleasure, and the more satisfaction, by having numberless quarrels, and contentions, and law-suits, which are the plagues of a tradesman's life, prevented and avoided; which, on the contrary, often torment a tradesman, and make his whole business be uneasy to him for want of being able to make a regular proof of things by his books.

A tradesman without his books, in case of a law-suit for a debt, is like a married woman without her certificate. How many times has a woman been cast, and her cause not only lost, but her reputation and character exposed, for want of being able to prove her marriage, though she has been really and honestly married, and has merited a good character all her days? And so in trade, many a debt has been lost, many an account been perplexed by the debtor, many a sum of money been recovered, and actually paid over again, especially after the tradesman has been dead, for want of hits keeping his books carefully and exactly when he was alive; by which negligence, if he has not been ruined when he was living, his widow and children have been ruined after his decease; though, had justice been done, he had left them in good circ.u.mstances, and with sufficient to support them.

And this brings me to another princ.i.p.al reason why a tradesman should not only keep books, but be very regular and exact in keeping them in order, that is to say, duly posted, and all his affairs exactly and duly entered in his books; and this is, that if he should be surprised by sudden or unexpected sickness, or death, as many are, and as all may be, his accounts may not be left intricate and unsettled, and his affairs thereby be perplexed.

Next to being prepared for death, with respect to Heaven and his soul, a tradesman should be always in a state of preparation for death, with respect to his books; it is in vain that he calls for a scrivener or lawyer, and makes a will, when he finds a sudden summons sent him for the grave, and calls his friends about him to divide and settle his estate; if his business is in confusion below stairs, his books out of order, and his accounts unsettled, to what purpose does he give his estate among his relations, when n.o.body knows where to find it?

As, then, the minister exhorts us to take care of our souls, and make our peace with Heaven, while we are in a state of health, and while life has no threatening enemies about it, no diseases, no fevers attending; so let me second that advice to the tradesman always to keep his books in such a posture, that if he should be s.n.a.t.c.hed away by death, his distressed widow and fatherless family may know what is left for them, and may know where to look for it. He may depend upon it, that what he owes to any one they will come fast enough for, and his widow and executrix will be pulled to pieces for it, if she cannot and does not speedily pay it. Why, then, should he not put her in a condition to have justice done her and her children, and to know how and of whom to seek for his just debts, that she may be able to pay others, and secure the remainder for herself and her children? I must confess, a tradesman not to leave his books in order when he dies, argues him to be either.

1. A very bad Christian, who had few or no thoughts of death upon him, or that considered nothing of its frequent coming unexpected and sudden without warning; or,

2. A very unnatural relation, without the affections of a father, or a husband, or even of a friend, that should rather leave what he had to be swallowed up by strangers, than leave his family and friends in a condition to find, and to recover it.

Again, it is the same case as in matters religious, with respect to the doing this in time, and while health and strength remain. For, as we say very well, and with great reason, that the work of eternity should not be left to the last moments; that a death-bed is no place, and a sick languishing body no condition, and the last breath no time, for repentance; so I may add, neither are these the place, the condition, nor the time, to make up our accounts. There is no posting the books on a death-bed, or balancing the cash-book in a high fever. Can the tradesman tell you where his effects lie, and to whom he has lent or trusted sums of money, or large quant.i.ties of goods, when he is delirious and light-headed? All these things must be done in time, and the tradesman should take care that his books should always do this for him, and then he has nothing to do but make his will, and dispose of what he has; and for the rest he refers them to his books, to know where every thing is to be had.

FOOTNOTES:

[32] [The sum at the bottom, or _foot_, of the account.]

[33] [This reminds the editor of an amusing anecdote he has heard, ill.u.s.trative of the diseased accuracy, as it may be called, of a certain existing London merchant. On reckoning up his household book one year, he found that he had expended one penny more than was accounted for, and there was accordingly an error to that extent in his reckoning. The very idea of an error, however trifling the amount, gave him great uneasiness, and he set himself with the greatest anxiety to discover, if possible, the occasion. He employed the by-hours of weeks in the vain attempt; but at length, having one day to cross Waterloo Bridge, where there is a pontage of a penny for foot pa.s.sengers, he all at once, to his inconceivable joy, recollected having there disbursed the coin in question about a twelvemonth before.]

[34] [The correct doctrine is, we _may_ not, by our utmost care and diligence, avoid the causes of an early and premature death; but he who acts according to the rules which promote health, and avoids all things which tend to endanger it, has a much better chance of living to the natural period appointed for human life than he who acts otherwise--besides, as stated in the text, making his life more agreeable. The author's ill.u.s.tration would be more properly drawn if we were to say, 'The tradesman, by keeping exact accounts, may not succeed in contending against certain unfavourable circ.u.mstances, no more than the man who lives according to the just rules of nature may thereby succeed in eviting other evils that tend to cut short life; but as the temperate man is most likely to be healthy, so is the tradesman, who keeps exact accounts, most likely to thrive in business.']

CHAPTER XXI

OF THE TRADESMAN LETTING HIS WIFE BE ACQUAINTED WITH HIS BUSINESS

It must be acknowledged, that as this chapter seems to be written in favour of the women, it also seems to be an officious, thankless benefaction to the wives; for that, as the tradesman's ladies now manage, they are above the favour, and put no value upon it. On the contrary, the women, generally speaking, trouble not their heads about it, scorn to be seen in the counting house, much less behind the counter; despise the knowledge of their husbands' business, and act as if they were ashamed of being tradesmen's wives, and never intended to be tradesmen's widows.

If this chosen ignorance of theirs comes some time or other to be their loss, and they find the disadvantage of it too late, they may read their fault in their punishment, and wish too late they had acted the humbler part, and not thought it below them to inform themselves of what it is so much their interest to know. This pride is, indeed, the great misfortune of tradesmen's wives; for, as they lived as if they were above being owned for the tradesman's wife, so, when he dies, they live to be the shame of the tradesman's widow. They knew nothing how he got his estate when he was alive, and they know nothing where to find it when he is dead. This drives them into the hands of lawyers, attorneys, and solicitors, to get in their effects; who, when they have got it, often run away with it, and leave the poor widow in a more disconsolate and perplexed condition than she was in before.

It is true, indeed, that this is the women's fault in one respect, and too often it is so in many, since the common spirit is, as I observed, so much above the tradesman's condition; but since it is not so with every body, let me state the case a little for the use of those who still have ther senses about them; and whose pride is not got so much above their reason, as to let them choose to be tradesmen's beggars, rather than tradesmen's widows.

When the tradesman dies, it is to be expected that what estate or effects he leaves, is, generally speaking, dispersed about in many hands; his widow, if she is left executrix, has the trouble of getting things together as well as she can; if she is not left executrix, she has not the trouble indeed, but then it is looked upon that she is dishonoured in not having the trust; when she comes to look into her affairs, she is more or less perplexed and embarra.s.sed, as she has not or has acquainted herself, or been made acquainted, with her husband's affairs in his lifetime.

If she has been one of those gay delicate ladies, that valuing herself upon her being a gentlewoman, and that thought it a step below herself, when she married this mechanic thing called a tradesman, and consequently scorned to come near his shop, or warehouse, and by consequence acquainting herself with any of his affairs,[35] or so much as where his effects lay, which are to be her fortune for the future--I say, if this has been her case, her folly calls for pity now, as her pride did for contempt before; for as she was foolish in the first, she may be miserable in the last part of it; for now she falls into a sea of trouble, she has the satisfaction of knowing that her husband has died, as the tradesmen call it, well to pa.s.s, and that she is left well enough; but she has at the same time the mortification of knowing nothing how to get it in, or in what hands it lies. The only relief she has is her husband's books, and she is happy in that, but just in proportion to the care he took in keeping them; even when she finds the names of debtors, she knows not who they are, or where they dwell, who are good, and who are bad; the only remedy she has here, if her husband had ever a servant, or apprentice, who was so near out of his time as to be acquainted with the customers, and with the books, then she is forced to be beholden to him to settle the accounts for her, and endeavour to get in the debts; in return for which she is forced to give him his time and freedom, and let him into the trade, make him master of all the business in the world, and it may be at last, with all her pride, has to take him for a husband; and when her friends upbraid her with it, that she should marry her apprentice boy, when it may be she was old enough to be his mother, her answer is, 'Why, what could I do? I see I must have been ruined else; I had nothing but what lay abroad in debts, scattered about the world, and n.o.body but he knew how to get them in.

What could I do? If I had not done it, I must have been a beggar.' And so, it may be, _she is_ at last too, if the boy of a husband proves a brute to her, as many do, and as in such unequal matches indeed most such people do. Thus, that pride which once set her above a kind, diligent, tender husband, and made her scorn to stoop to acquaint herself with his affairs, by which, had she done it, she had been tolerably qualified to get in her debts, dispose of her shop-goods, and bring her estate together--the same pride sinks her into the necessity of cringing to a scoundrel, and taking her servant to be her master.

This I mention for the caution of those ladies who stoop to marry men of business, and yet despise the business they are maintained by; that marry the tradesman, but scorn the trade. If madam thinks fit to stoop to the man, she ought never to think herself above owning his employment; and as she may upon occasion of his death be left to value herself upon it, and to have at least her fortune and her children's to gather up out of it, she ought not to profess herself so unacquainted with it as not to be able to look into it when necessity obliges her.

It is a terrible disaster to any woman to be so far above her own circ.u.mstances, that she should not qualify herself to make the best of things that are left her, or to preserve herself from being cheated, and being imposed upon. In former times, tradesmen's widows valued themselves upon the shop and trade, or the warehouse and trade, that were left them; and at least, if they did not carry on the trade in their own names, they would keep it up till they put it off to advantage; and often I have known a widow get from 300 to 500 for the good-will, as it is called, of the shop and trade, if she did not think fit to carry on the trade; if she did, the case turned the other way, namely, that if the widow did not put off the shop, the shop would put off the widow; and I may venture to say, that where there is one widow that keeps on the trade now, after a husband's decease, there were ten, if not twenty, that did it then.

But now the ladies are above it, and disdain it so much, that they choose rather to go without the prospect of a second marriage, in virtue of the trade, than to stoop to the mechanic low step of carrying on a trade; and they have their reward, for they do go without it; and whereas they might in former times match infinitely to their advantage by that method, now they throw themselves away, and the trade too.[36]

But this is not the case which I particularly aim at in this chapter. If the women will act weakly and foolishly, and throw away the advantages that he puts into their hands, be that to them, and it is their business to take care of that; but I would have them have the opportunity put into their hands, and that they may make the best of it if they please; if they will not, the fault is their own. But to this end, I say, I would have every tradesman make his wife so much acquainted with his trade, and so much mistress of the managing part of it, that she might be able to carry it on if she pleased, in case of his death; if she does not please, that is another case; or if she will not acquaint herself with it, that also is another case, and she must let it alone; but he should put it into her power, or give her the offer of it.

First, he should do it for her own sake, namely, as before, that she may make her advantage of it, either for disposing herself and the shop together, as is said above, or for the more readily disposing the goods, and getting in the debts, without dishonouring herself, as I have observed, and marrying her 'prentice boy, in order to take care of the effects--that is to say, ruining herself to prevent her being ruined.

Secondly, he should do it for his children's sake, if he has any, that if the wife have any knowledge of the business, and has a son to breed up to it, though he be not yet of age to take it up, she may keep the trade for him, and introduce him into it, that so he may take the trouble off her hands, and she may have the satisfaction of preserving the father's trade for the benefit of his son, though left too young to enter upon it at first.

Thus I have known many a widow that would have thought it otherwise below her, has engaged herself in her husbands's business, and carried it on, purely to bring her eldest son up to it, and has preserved it for him, and which has been an estate to him, whereas otherwise it must have been lost, and he would have had the world to seek for a new business.

This is a thing which every honest affectionate mother would, or at least should, be so willing to do for a son, that she, I think, who would not, ought not to marry a tradesman at all; but if she would think herself above so important a trust for her own children, she should likewise think herself above having children by a tradesman, and marry somebody whose children she would act the mother for.

But every widow is not so unnatural, and I am willing to suppose the tradesman I am writing to shall be better married, and, therefore, I give over speaking to the woman's side, and I will suppose the tradesman's wife not to be above her quality, and willing to be made acquainted with her husband's affairs, as well as to be helpful to him, if she can, as to be in a condition to be helpful to herself and her family, if she comes to have occasion. But, then, the difficulty often lies on the other side the question, and the tradesman cares not to lay open his business to, or acquaint his wife with it; and many circ.u.mstances of the tradesman draw him into this snare; for I must call it a snare both to him and to her.

I. The tradesman is foolishly vain of making his wife a gentlewoman, and, forsooth, he will have her sit above in the parlour, and receive visits, and drink tea, and entertain her neighbours, or take a coach and go abroad; but as to the business, she shall not stoop to touch it; he has apprentices and journeymen, and there is no need of it.

II. Some trades, indeed, are not proper for the women to meddle in, or custom has made it so, that it would be ridiculous for the women to appear in their shops; that is, such as linen and woollen drapers, mercers, booksellers, goldsmiths, and all sorts of dealers by commission, and the like--custom, I say, has made these trades so effectually shut out the women, that, what with custom, and the women's generally thinking it below them, we never, or rarely, see any women in those shops or warehouses.

III. Or if the trade is proper, and the wife willing, the husband declines it, and shuts her out--and this is the thing I complain of as an unjustice upon the woman. But our tradesmen, forsooth, think it an undervaluing to them and to their business to have their wives seen in their shops--that is to say, that, because other trades do not admit them, therefore they will not have their trades or shops thought less masculine or less considerable than others, and they will not have their wives be seen in their shops.

IV. But there are two sorts of husbands more who decline acquainting their wives with their business; and those are, (1.) Those who are unkind, haughty, and imperious, who will not trust their wives, because they will not make them useful, that they may not value themselves upon it, and make themselves, as it were, equal to their husbands. A weak, foolish, and absurd suggestion! as if the wife were at all exalted by it, which, indeed, is just the contrary, for the woman is rather humbled and made a servant by it: or, (2.) The other sort are those who are afraid their wives should be let into the grand secret of all--namely, to know that they are bankrupt, and undone, and worth nothing.

All these considerations are foolish or fraudulent, and in every one of them the husband is in the wrong--nay, they all argue very strongly for the wife's being, in a due degree, let into the knowledge of their business; but the last, indeed, especially that she may be put into a posture to save him from ruin, if it be possible, or to carry on some business without him, if he is forced to fail, and fly; as many have been, when the creditors have encouraged the wife to carry on a trade for the support of her family and children, when he perhaps may never show his head again.

But let the man's case be what it will, I think he can never call it a hard shift to let his wife into an acquaintance with his business, if she desires it, and is fit for it; and especially in case of mortality, that she may not be left helpless and friendless with her children when her husband is gone, and when, perhaps, her circ.u.mstances may require it.

I am not for a man setting his wife at the head of his business, and placing himself under her like a journeyman, like a certain china-seller, not far from the East India House, who, if any customers came into the shop that made a mean, sorry figure, would leave them to her husband to manage and attend them; but if they looked like quality, and people of fashion, would come up to her husband, when he was showing them his goods, putting him by with a 'Hold your tongue, Tom, and let me talk.' I say, it is not this kind, or part, that I would have the tradesman's wife let into, but such, and so much, of the trade only as may be proper for her, not ridiculous, in the eye of the world, and may make her a.s.sisting and helpful, not governing to him, and, which is the main thing I am at, such as should qualify her to keep up the business for herself and children, if her husband should be taken away, and she be left dest.i.tute in the world, as many are.

Thus much, I think, it is hard a wife should not know, and no honest tradesman ought to refuse it; and above all, it is a great pity the wives of tradesmen, who so often are reduced to great inconvenience for want of it, should so far withstand their own felicity, as to refuse to be thus made acquainted with their business, by which weak and foolish pride they expose themselves, as I have observed, to the misfortune of throwing the business away, when they may come to want it, and when the keeping it up might be the restoring of their family, and providing for their children.