Sir J. Child mentions “the Education of their Children as well Daughters as Sons; all which, be they of never so great quality or estate, they always take care to bring up to write perfect good Hands, and to have the full knowledge and use of Arithmetick and Merchant Accounts,” as one of the advantages which the Dutch possess over the English; “the well understanding and practise whereof doth strangely infuse into most that are the owners of that Quality, of either Sex, not only an Ability for Commerce of all kinds, but a strong aptitude, love and delight in it; and in regard the women are as knowing therein as the Men, it doth incourage their Husbands to hold on in their Trades to their dying days, knowing the capacity of their Wives to get in their Estates, and carry on their Trades after their Deaths: Whereas if a Merchant in England arrive at any considerable Estate, he commonly with-draws his Estate from Trade, before he comes near the confines of Old Age; reckoning that if God should call him out of the World while the main of his Estate is engaged abroad in Trade, he must lose one third of it, through the unexperience and unaptness of his Wife to such Affairs, and so it usually falls out. Besides it hath been observed in the nature of Arithmetick, that like other parts of the Mathematicks, it doth not only improve the Rational Faculties, but inclines those that are expert in it to Thriftiness and good Husbandry, and prevents both Husbands and Wives in some measure from running out of their estates.”[64] Footnote 64: Child, Sir J., _A New Discourse of Trade_, pp. 4-5. 1694. This account is confirmed by Howell who writes of the Dutch in 1622 that they are “well versed in all sorts of languages.... Nor are the Men only expert therein but the Women and Maids also in their common Hostries; & in Holland the Wives are so well versed in Bargaining, Cyphering & Writing, that in the Absence of their Husbands in long sea voyages they beat the Trade at home & their Words will pass in equal Credit. These Women are wonderfully sober, tho’ their Husbands make commonly their Bargains in Drink, & then are they more cautelous.”[65] Footnote 65: Howell, (Jas.), _Familiar Letters_, p. 103. This unnatural reversing of the positions of men and women was censured by the Spaniard Vives who wrote “In Hollande, women do exercise marchandise and the men do geue themselues to quafting, the which customes and maners I alowe not, for thei agre not with nature, yᵉ which hath geuen unto man a noble, a high & a diligent minde to be busye and occupied abroade, to gayne & to bring home to their wiues & families to rule them and their children, ... and to yᵉ woman nature hath geuen a feareful, a couetous & an humble mind to be subject unto man, & to kepe yᵗ he doeth gayne.”[66] Footnote 66: Vives, _Office and Duties of a Husband_, trans. by Thos. Paynell.