Very many superstitious and curious ideas have been and still are connected with all our figures. For those interested in this subject see page 146--“How To Become Quick At Figures” (Student’s Edition). “What’s the difference,” asked a teacher in arithmetic, “between one yard and two yards?” “A fence,” said Tommy Yates. Then Tommy sat on the ruler 14 times. 179. What relation is a woman to me who is my mother’s only child’s wife’s daughter? THE ADVANTAGES OF SKILFUL BOOK-KEEPING. If a merchant wishes to get pretty deeply in debt, and then get rid of his liabilities by bankruptcy--if, in fact, he proposes to himself to go systematically into the swindling business, and engage in wholesale pecuniary transactions without a shilling of his own, the first thing he should take care to learn would be the whole art of book-keeping. From what may occasionally be seen of the reports of the proceedings in bankruptcy, it is found that _well kept books_ are regarded as quite a test of honesty, and though assets may have disappeared or never have existed, though large liabilities may have been incurred without any prospect of payment, the bankrupt will be complimented on the straight look of his dealings, if he has shown himself a good book-keeper. To common apprehension it would seem that well kept books would only help to show a reckless trader the ruinous result of his proceedings, and that while the man _without_ books might flatter himself that all would come out right at last, the man with exact accounts would only get into hot water with his eyes open. If a man may trade on the capital of others without any of his own, and get excused on the ground that he has kept his books correctly, it is difficult to see why a thief who steals purses, &c., may not plead in mitigation of punishment that he has carefully booked the whole of his transactions. It would be interesting to know the effect of producing a ledger on a trial for felony, as well as curious to observe whether a burglar would be leniently dealt with on the ground that his house-breaking accounts gave proof of his experience in the science of “double-entry.” Therefore it would be well for those interested to procure copies of “RE ACCOUNTS” and “ADVANCED THOUGHT ON ACCOUNTS.” THE FIRM HE REPRESENTED. A commercial traveller handed a merchant upon whom he had called a portrait of his sweetheart in mistake for his business card, saying that he represented that establishment. The merchant examined it carefully, remarked that it was a fine establishment, and returned it to the astonished and blushing traveller with the hope that he would soon be admitted into partnership. 180. A man and a boy being paid for certain days’ work, the man received 27s., and the boy, who had been absent 3 days out of the time, received 12s. Had the man, instead of the boy, been absent the 3 days they would both have claimed an equal sum. Find out the wages of each per day.