During the year 1854 Levy's accounts were copied sometimes by Mrs. Gilbert, sometimes by Bessie's sisters or her sister-in-law. They were quite clear to the two principals, but outsiders found them confused and confusing. Bessie's younger brother took them in hand and tried to reduce them to order, but the task was a hopeless one. Some bills were entered more than once, whilst others were not entered at all. To Bessie, who kept these accounts with unfailing accuracy in her head, the difficulties with regard to entries must have seemed one of the disabilities of sight. We learn some particulars as to the original plan from a statement by Mrs. Gilbert; for each amanuensis kept her own special copy of accounts. "As much is to come back from the men for material as has been originally expended by Bessie for material. "The men take material weighed out by Mr. Levy one week and pay for it the next week. "This, with the value of the stock of material on hand, should tally with what has been originally paid for materials of mats or baskets." Some light is thrown on the view of all concerned with regard to these pecuniary details by a letter from Levy, dated 5th December 1854, and written from W. H. Levy's Repository for Articles Manufactured by the Blind Books and apparatus for their use 83 Cromer Street Brunswick Square. He writes with regard to a description of mat which only one man, Burr, can make, so that it will take him two or three weeks to execute an order from Brighton, wanted immediately. He asks Miss Gilbert to have the kindness to advise him concerning this matter, and says he has enclosed last week's accounts, but is "fearful through the multiplicity of business that the items, although correct in general, are somewhat confused in detail." Then follows a lengthy superscription-- I remain Dr. Madam with Gratitude and Respect Your obedient Humble S^t. W. H. LEVY. The "confusion in detail" seems to have been considerable, and Mr. Gilbert's summary for 1854 was as follows:-- Total of disbursements on Levy's account L159 11 0 Total of Mandeville's bills not entered 60 5 8 ------------ L219 16 8 Total of receipts for material (presumably from workmen) L54 4 11 Total of other receipts (presumably sales) 32 8 9 ------------ Total receipts L86 13 8 Loss 133 3 0 To this are added the following remarks:--