The balance of cash, which may often be considerable, ought not be allowed to lie idle in the house. All money is part of the vital blood of society, and should be kept in circulation. This may be effected either by lodging it at a country bank, where moderate interest will be allowed for it, or by discounting the notes of respectable tenants, who, at certain turns of the season, are often in want of ready money, and their notes will, in many cases, serve as cash payments for other purposes, or they may be made to fall due at periods when cash will be wanted, while it will thus be accumulating at five per cent. No risk need be incurred in such transactions, while the accommodation would add much to the prosperity of the estate. If the steward reside in London, spare cash may, in like manner, be employed at a full rate of interest, by discounting such good bills as are always to be met with at the principal brokers in and about Lombard Street; and these bills will be received by the bankers as they arrive at maturity. By this means 3 or 4 per cent may always be added to the income of a nobleman or gentleman, or sufficient to pay the wages of all the servants. In the business of accounts, the first objects are, arrangement, perspicuity, and security. In all accounts of property, there are certain general rules which must be attended to, the chief of which are the following: 1st. Trust as little as possible to memory, but make memorandums of payments, receipts, bargains, agreements, &c. on the instant. 2d. Pay no money without receiving a proper discharge. 3d. Give up no security, lease, agreement, or other valuable property, without taking in return a written acknowledgement. 4th. Let all contingent, undecided, or uncertain transactions be forthwith entered, with every necessary remark, voucher, and reference. 5th. Post all the various transactions under their proper heads as soon as possible. 6th. Fold, label, date, and class all papers, the most valuable of which are to be deposited at the end of every year, in a secure place, with the date on the outside. Perhaps the two principal books necessary to be kept, are a DAY-BOOK or JOURNAL, and a LEDGER, with two other books, to be called the MEMORANDUM-BOOK, and GENERAL INVENTORY. A portable POCKET MEMORANDUM-BOOK will also be found to be convenient. Every servant in trust under the land steward ought to be provided with an account book appropriately ruled: this book should be examined and passed monthly by the steward and an abstract of it transcribed into his journal. FORM OF THE JOURNAL. _Journal belonging to the Right Hon. Lord Viscount A. X. Y. Steward. 1825._