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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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BOOK-KEEPING AND ACCOUNTS. 135<br />

£ s. d.<br />

Brought forward 9 17<br />

Pectoral lozenges for short-winded<br />

bellows 086<br />

1000 cigars, to smoke for cure of<br />

corns 12 10<br />

Pigeons'-milk on the 1st of April. 10<br />

A leather saw 10<br />

A worsted hatchet 10 o<br />

-<br />

New vamping and welting Indiarubber<br />

conscience ..... 550<br />

Loan to Thimble-Rig, Esq. . . 15<br />

Ditto to Billy Blackleg ... 20<br />

Ditto to Richard Roe .... 25<br />

Ditto to John Doe 15<br />

Ditto to Jack Noakes .... 40<br />

Ditto to Tom Styles* .... 60<br />

£204 10 6<br />

Notwithstanding the copious examples above<br />

given, there is one other kind of Book-keeping<br />

which can only be thoroughly understood by the<br />

first accountants, and is only practised by the<br />

first of practitioners. This is making up a book<br />

for the St. Leger^ which is<br />

LEGERDEMAIN COMPLETE.<br />

• These loans are of course fictitious, but their signatures may<br />

be valuable to get clear out.

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