Here we have a puzzle that is more than Chinese in its intricacy and suggestiveness, for it is evident that unless the customer remembers that he has arranged to pay, say, 4 per cent. per annum interest and ⅛ per cent. commission, he will experience considerable difficulty in verifying the figures. As a matter of fact, the companies are not particularly anxious to enlighten him, for see how easily the client could have checked his charges were they specified thus:-- By interest at 4 per cent. £4 2 0 ” ⅛ per cent. commission on turn-over 0 15 6 ” postages 0 5 0 ------- £5 2 6 Such a statement is almost beautiful in its simplicity, and the entry “postages” may, perhaps, give us some clue to the mystery, as it is evident that a manager, by debiting charges in one sum, is thereby enabled to hide certain debits such as “postages,” “telegrams,” “legal expenses,” “stamps,” and so on, at which, were they entered separately in the bank-book, the customer would probably strongly protest. And then, again, by adopting this method of darkness, those persons who leave everything to the agent never know their rates, and they are sometimes too timid to call and inquire, as though fearing that such a request would reflect upon the agent’s honour. Certain banks have an account open in their ledgers called Law Charges or Sundry Charges, to which doubtful debits are posted in the names of various customers. At the end of each half-year these sums are credited to the account in question and included in the clients’ charges. When, for instance, a manager does not wish a person to know that he is paying a fee of £3 3s. to the bank’s solicitors for the examination by them of certain deeds which he has deposited as security, he will probably resort to this subterfuge. We can now criticize the account of John Jones, who on the 31st December, 1902, owed his banker £500 2s. 6d., and examine the entries in his pass-book from that date to the 30th June, 1903, when his bankers rule off their books and calculate their charges. Assuming that Mr. Jones keeps proper books, he will have an account in his ledger, which, after making allowance for cheques drawn but not presented for payment, will agree with his pass-book in every particular. The following is a copy of his bank-book:-- THE LONDON AND CHEATEM BANK, LTD., with MR. JOHN JONES.