COMIC ARITHMETIC

Arithmetic is the art or science of computing bj numbers. It is national, political, military, and commercial. It is of the highest importance to the community ; because it pre-eminently teaches us to take care of Number I. Our ministers succeed according to their knowledge of the science of numbers. Witness the skilful management of majorities of the lower house. He who understands the true art of Addition, Subtraction, Multiplication^ and Division, as here laid down, will not be considered a mere cipher in tlie world; but will, in all probability, make a considerable /^wre ; and in the figurative words of Horace, be "Dives agris dives positis in foenore nummis." Let us, therefore, under the guidance and protection of that god of honest men, the light-heeled and light-fingered Mercury, be diligent so to add to our store by subtracting from the stores of others, that we may add to our importance. Let us so multiply our resources, by encouraging dimsion among our contemporaries, that we may see their reduction in the perfection of our own practice. Arithmetic is the art or science of computing
bj numbers. It is national, political, military,
and commercial. It is of the highest importance
to the community ; because it pre-eminently
teaches us to take care of Number I. Our ministers
succeed according to their knowledge of the
science of numbers. Witness the skilful management
of majorities of the lower house.
He who understands the true art of Addition,
Subtraction, Multiplication^ and Division, as here
laid down, will not be considered a mere cipher in
tlie world; but will, in all probability, make a
considerable /^wre ; and in the figurative words of
Horace, be "Dives agris dives positis in foenore
nummis."
Let us, therefore, under the guidance and protection
of that god of honest men, the light-heeled
and light-fingered Mercury, be diligent so to add
to our store by subtracting from the stores of
others, that we may add to our importance. Let
us so multiply our resources, by encouraging dimsion
among our contemporaries, that we may see
their reduction in the perfection of our own practice.

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126 FIGURES FOR THE MILLION. the free-trade reciprocity system; and to enable them to do it requires but little tact. For instance, you open a shop—not for the purpose of doing business, but for doing some unfortunate flat, in the very spirit of a " Good-will ,•" so that when your business is done^ your client may find his business done too, and when you have taken yourself ofl-', he may find himself taken m. This example may be repeated any number of times. Upon entering life, every young man must consider that it will be quite impossible to live without some "cash in hand;"—that he will, at times, be inevitably called upon to '^forJc o^iitP " dub up,^^ or " come down ;" —and that in all transactions, such as swelling and dashing, cutting and flashing, it will be necessary to keep a sharp lookout upon the "blunt," tin, or pewter, as it is variously termed ; if not for your own satisfaction, at least for your beloved father's, whom you are in duty bound to bamboozle. There are certain items which never need come into this account; namely, board, lodging, tailor's bills, boots, shoes, linen, horses, and such like necessaries ; these belong religiously to the old boy, or are fit and proper matters for " whitewashing."

BOOK-KEEPING AND ACCOUNTS. 127 To fulfil this purpose, open a cash account, putting Dr. in the left hand corner, which signifies Dear Father, in honour of your respected parent, or in testimony that everything is dear; and Cr. on the right hand, which may signify " cruel little I have to spend." This is called the Waste Book. The items introduced are merely hints for the getting and disbursement of Cash.

BOOK-KEEPING AND ACCOUNTS. 127<br />

To fulfil this purpose, open a cash account,<br />

putting Dr. in the left hand corner, which signifies<br />

Dear Father, in honour of your respected parent,<br />

or in testimony that everything is dear; and<br />

Cr. on the right hand, which may signify " cruel<br />

little I have to spend." This is called the Waste<br />

Book. The items introduced are merely hints for<br />

the getting and disbursement of Cash.

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