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COMIC ARITHMETIC

Arithmetic is the art or science of computing bj numbers. It is national, political, military, and commercial. It is of the highest importance to the community ; because it pre-eminently teaches us to take care of Number I. Our ministers succeed according to their knowledge of the science of numbers. Witness the skilful management of majorities of the lower house. He who understands the true art of Addition, Subtraction, Multiplication^ and Division, as here laid down, will not be considered a mere cipher in tlie world; but will, in all probability, make a considerable /^wre ; and in the figurative words of Horace, be "Dives agris dives positis in foenore nummis." Let us, therefore, under the guidance and protection of that god of honest men, the light-heeled and light-fingered Mercury, be diligent so to add to our store by subtracting from the stores of others, that we may add to our importance. Let us so multiply our resources, by encouraging dimsion among our contemporaries, that we may see their reduction in the perfection of our own practice.

Arithmetic is the art or science of computing
bj numbers. It is national, political, military,
and commercial. It is of the highest importance
to the community ; because it pre-eminently
teaches us to take care of Number I. Our ministers
succeed according to their knowledge of the
science of numbers. Witness the skilful management
of majorities of the lower house.
He who understands the true art of Addition,
Subtraction, Multiplication^ and Division, as here
laid down, will not be considered a mere cipher in
tlie world; but will, in all probability, make a
considerable /^wre ; and in the figurative words of
Horace, be "Dives agris dives positis in foenore
nummis."
Let us, therefore, under the guidance and protection
of that god of honest men, the light-heeled
and light-fingered Mercury, be diligent so to add
to our store by subtracting from the stores of
others, that we may add to our importance. Let
us so multiply our resources, by encouraging dimsion
among our contemporaries, that we may see
their reduction in the perfection of our own practice.

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BOOK-KEEPING AND ACCOUNTS. 125<br />

RULE XVII.<br />

BOOK-KEEPING AND ACCOUNTS.<br />

Book-keeping is<br />

not to be understood only as<br />

the art of " Book-borrowing," a very good science<br />

in its way, but as the highest branch of the science<br />

of ^^^^rdemain, invented for the express purpose of<br />

enabling the speculative to conceal their accounts,<br />

just as the use of speech is^given to man to enable<br />

him to conceal his thoughts.<br />

We have excellent directions given us on this<br />

head from very high authority, which is to be understood<br />

according to the Benthamite Philosophy.<br />

" How much owest thou my lord ? And he said,<br />

A hundred measures of oiL Take thy biU, and<br />

sit down quickly, and write fifty." Hence the<br />

children of the philosophers are wiser than the<br />

children of light.<br />

In " keeping books " it is not only indispensable<br />

that you should keep them, but that they also<br />

i?hould "keep you." This is in accordance with

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