in Holland, they say of him that 'he has not kept true accounts.' This phrase, perhaps, among us would appear (15) a soft or humorous way of speaking; but with that exact nation it bears the highest reproach. For a man to be mistaken in the calculation of his expense, in his ability to answer future demands, or to be impertinently[135] sanguine in putting his credit to too great adventure, are all (20) instances of as much infamy as, with gayer nations, to be failing in courage or common honesty. [133] Workmen, mechanics. [134] To fail, become bankrupt. [135] Unwarrantably. "Numbers are so much the measure of everything that is valuable, that it is not possible to demonstrate the success of any action, or the prudence of any undertaking, (25) without them. I say this in answer to what Sir Roger is pleased to say, that 'little that is truly noble can be expected from one who is ever poring on his cashbook or balancing his accounts.' When I have my returns from abroad, I can tell to a shilling by the help of numbers the profit or loss by my adventure; but I ought also to be able to show that I had reason for making it, either from (183: 5) my own experience or that of other people, or from a reasonable presumption that my returns will be sufficient to answer my expense and hazard: and this is never to be done without the skill of numbers. For instance, if I am to trade to Turkey, I ought beforehand to know the demand (10) of our manufactures there, as well as of their silks in England, and the customary prices that are given for both in each country. I ought to have a clear knowledge of these matters beforehand, that I may presume upon sufficient returns to answer the charge of the cargo I have (15) fitted out, the freight and assurance out and home, the custom to the queen,[136] and the interest of my own money, and besides all these expenses, a reasonable profit to myself. Now what is there of scandal in this skill? What has the merchant done that he should be so little (20) in the good graces of Sir Roger? He throws down no man's enclosure, and tramples upon no man's corn; he takes nothing from the industrious labourer; he pays the poor man for his work; he communicates[137] his profit with mankind; by the preparation of his cargo, and the manufacture (25) of his returns, he furnishes employment and subsistence to greater numbers than the richest nobleman; and even the nobleman is obliged to him for finding out foreign markets for the produce of his estate, and for making a great addition to his rents:[138] and yet it is certain that none of all these things could be done by him without the exercise of his skill in numbers. [136] The tariff, or duty. [137] Shares. [138] Returns, income.