Thinking I might be interested in looking them over, the superintendent had brought into the office some of the books of the bank. Without having been at all expert in nineteenth-century methods of bookkeeping, I was much impressed with the extreme simplicity of these accounts compared with any I had been familiar with. Speaking of this, I added that it impressed me the more, as I had received an impression that, great as were the superiorities of the national co-operative system over our way of doing business, it must involve a great increase in the amount of bookkeeping as compared with what was necessary under the old system. The superintendent and Dr. Leete looked at each other and smiled. "Do you know, Mr. West," said the former, "it strikes us as very odd that you should have that idea? We estimate that under our system one accountant serves where dozens were needed in your day." "But," said I, "the nation has now a separate account with or for every man, woman, and child in the country." "Of course," replied the superintendent, "but did it not have the same in your day? How else could it have assessed and collected taxes or exacted a dozen other duties from citizens? For example, your tax system alone with its inquisitions, appraisements, machinery of collection and penalties was vastly more complex than the accounts in these books before you, which consist, as you see, in giving to every person the same credit at the beginning of the year, and afterward simply recording the withdrawals without calculations of interest or other incidents whatever. In fact, Mr. West, so simple and invariable are the conditions that the accounts are kept automatically by a machine, the accountant merely playing on a keyboard." "But I understand that every citizen has a record kept also of his services as the basis of grading and regrading." "Certainly, and a most minute one, with most careful guards against error or unfairness. But it is a record having none of the complications of one of your money or wages accounts for work done, but is rather like the simple honor records of your educational institutions by which the ranking of the students was determined." "But the citizen also has relations with the public stores from which he supplies his needs?" "Certainly, but not a relation of account. As your people would have said, all purchases are for cash only--that is, on the credit card." "There remains," I persisted, "the accounting for goods and services between the stores and the productive departments and between the several departments."