Spirit of the age. [volume] (Woodstock, Vt.) 1845-1913, 1872-11-28
THE BOOK-KEEPER'S FRAUD
4 CLERKS 5 STORY

|, William Wilder, was i'll ecstasies
| danced and jumped as if | was ;
lunatic; and well might, for ha(
been out Of employment for over {
year, and now | had received a position
as collector for Dobson & Co., whole
sale grocers and commission merchants
which would pay me salary of fifty
dollars n month. As ] had nobod,
but myself to look after, | could man
age to scrape through the month and
have a few dollars for pocket money.
My desk stood in the front part OF
the store, and when my pen was moi
galloping along the lines Of my paper
or flashing up formidable columns oi
figures which told the story Of profits
for Dobsor & Co., had a very fine
view of that portion Of the street front
ING the store. One rainy day | had
nothing to do-colectors never do on
rainy days. had scribbled my name
on scraps of paper lying loosely around
and my desk cleaned with civilian
Wilder" "''W. Wilder" ""William Wild
er, Esq" "Mr. Wilder" in every style
of penmanship. | had just plunged
my pen into the ink to write evil
liam with a scientific flourish, when
heard the voice of my employer calling
me from his private Office, | was sur
prised at this, as he had never done this
before could it be that | was about
to be discharged? What he had to say
was said quickly. | was elevated to :
higher position and salary. | coulC
not find words to express my gratitude
and muttered something, and went
back to my desk. | sat there for some
time building air castles, and my mind
was soon confused.
'Lannigan & Co! Three cases
hams!" was suddenly bawled remorsely
into my ears, and my brain worked it
self back to business.
At intervals, however, and through
the day, was conscious Of disturbed
condition of my local atmosphere.
was thinking of the next position tc
mine, bookkeeper. certainly neyel
would be elevated to that position, as
| did not know the first thing in that
branch. Could | not study it? The
thought gave me courage, and | deter
mined to enter q business college and
learn the art. told my plans to the
bookkeeper, who laughed at me. He
was cashier and bookkeeper; he had
retained the position for years-had
been with them from an early day, and
had charge Of all the office business
and finances Of the concern. | hao
never fancied him much. There was {
certain reserve in his manner which
had often chilled me, and he was eX.
tremely "pufed up with his lofty po.
sition, rarely deigning to notice me ol
any of the other clerks. | often assis
ted him in making calculations or add,
ing up the columns Of figures which
he gave me, and for such service he
would reward me with bunch of Gig
arettes, but even then he seldom said
n word to me.
Through my occasional soiourns i'll
his Office, | became somewhat familiar
with his duties, and learned that he
had full power of attorney for the house,
signing the firms name to bank checks
and other important documents. The
two partners, Messrs. Dobson and Nor
rissey, were men entirely unacquainted
with the mysteries Of bookkeeping.
They had started in business on q
small scale, with a small capital, keep.
ing no books. But their business, in q
few years, increased to such a great eX-
tent that they found it impossible tc
dispense with a bookkeeper; so they
secured the services of Mr.. Baker, who
came to them well recommended, and,
finding things rather confused, he pro
ceeded to make a thorough reconstruc-
ton. In a few months he presented
to the well-pleased eyes of Dobson q
Co., a splendid set of books, kept in
the most approved style of single en-
try, and at the end of year he drew
up caretully-arranged balance sheet,
which specified to a cent the profits
they had made. Baker had more to
say than either OF the partners. &c
to Baker and talk with him." was an
expression constantly made by them.
1t was delightful for them to have a
man upon whom they could so implic
lily rely.
I had often wished to know to what
extent Baker was compensated for his
services. l thought his salary must be
~. ,,, nj he