"Why, I fancied that they were ledgers," said I. "Ha! ha! ha! so they are, and yet Swift's works, for all that, those of my worthy predecessor, Jeremiah Swift, every line in them written by his own hand, in his best style; so I call them Swift's works. You are not the first person by a great many I have taken in. Ha! ha! ha!" This was one of the worthy man's harmless conceits. He never lost an opportunity of indulging in the joke to his own amusement; and I remarked that he laughed as heartily the last time he uttered it as the first. I set to work diligently at once on the tasks given me, and was rewarded by the approving remarks of Mr Janrin and Mr Thursby. Mr Garrard had long ago left, not only the business but this world; the "Co." was his nephew, Mr Luttridge, who was absent on account of ill-health, and thus the whole weight of the business rested on the shoulders of Mr Janrin. But, as Thursby remarked, "He can well support it, Mr James. He's an Atlas. It's my belief that he would manage the financial affairs of this kingdom better than any Chancellor of the Exchequer, or other minister of State, past or present; and that had he been at the head of affairs we should not have lost our North American Colonies, or have got plunged over head and ears in debt as we are, alack! already; and now, with war raging and all the world in arms against us, getting deeper and deeper into the mire." Without holding my worthy principal in such deep admiration as our head clerk evidently did, I had a most sincere regard and respect for him.