Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1890-12-21
DAVID cRESnlNy BlLlyCE-sHEET.
A CHRISTMAS sroRy-WRIrTeN FOR
THE DISPATCH.
III FLORA HArSEs IouoHKAD.
Author Of "The Man Who Was Guilty"
etc. etc.
lCopyrighied, 1901

error. SOMEBODY nau Uccu cdieioSS
some one had failed 10 make trifing
entry he was sure OF finding it before
Ions. To be sure, il was onlya matter
OF few dollars and cents; his assistant.
book-keeper had actually had the pre-
mmption TO advise him TO set il down TO
"profit and loss" and had lsughingly
observed that few dollars and cents
more or less we're hardly worth the trou-
bic OF looking up. such shpsnod
methods might do for other men. but
not for his employer. David Gresham
always prided himself on the absolute
accuracy OF his balance-sheet, and bad
more than once proudly challenged bis
business associates TO find flaw In 1t,
but this year for some reason his &c
counts would not balance.
He was deep in the figures when tho
door was pushed softly open. The mer-
chant looked up in surprise. half dis
posed to feel indignant ct the intrusion.
lie had given every needed direction to
his men before he sat down TO bis desk,
and it was not like them TO show In a
visitor without first announcing his
name. A tall screen partially fenced oil
the entrance TO the room. and the visitor
hesitated for moment behind it, while
Mr.. Gresham waited with his head bent
forward, half angry and half curious.
The next moment he gave an excla-
nation OF impotence and surprise, for
j. was q child that appeared from behind
the screen, and came frankly forward,
looking about MIN curiously, as If he
bad never been IN such place before.
To say that MIR. Gresham was para
lived with amazement IS 10 state
the ease mildly Neither OF his
own children would have ever dared
take such a liberty, and this was
evidently O street waif, wearing q single
loose garment. and with hair blown
around bis face by the wind. David
Gresham disapproved Of street Migrants
on principle, and would have dismissed
the little fellow with a harsh word mad
not the child come fearlessly toward HIM
and climbed into the great armchair
that stood beside the desk, looking up
into his face with such confidence and
assurance that the merchants stern pur-
pose received sudden check.
"Are you the rich hr. Gresham =? "
asked the child.
The question hattered David Gresham.
So the news of his growing commercial
prosperity-R fact to which the balance
sheet, faulty as ii was, bore unfailing
witness-had already gone abroad over
the city and had even come to the ears
Of this little vagsbond. For the moment
he was almost gracious.
at may be that some people call me
So" he replied with smile.
"And what is this great pile OF books
here ?" inquired the child, with gentle
inauisitiveness, touching the great heap
OF ledgers that the merchant had been
examining when he came in.
"Those ? Why, those are my &c
count-books. A." replied David Gresham.
And do you keep all yOur accounts
in them ;"
"All. Everything goes down. When
ever man buys anything Of me or pays
a bill, or when 1 get n new invoice of
goods, or pay out anything myself it all
goes down-even the least OF my house
hold expenses. Inever miss the smallest
item," declared the merchant, with par
donable pride.
Everything goes down " echoed the
the child.
Everything. There are two columns,
You see. When anybody gives me any
thing il goes down in the credit column.
When they owe me anything II goes
down in the debit column" Thus David
Gresham explained at length to his WIS.,
itor, for it seemed really worth while to
make explanations to such an attentive
listener.
land when anybody does yen kind
ness you set that down TO their credit
inquired the child.
"No, indeed that would be an alb
surdty." declared the merchant How
could you add such things TO dollars and
cents 2" Mr.. Graham laughed outright
at the thought.
"But when you do any one wrong
you subtract that from your account, do
you not persisted the child.
David Gresham recalled an angry
speech he had made TO his youngest boy
that morning when the little fellows
prattle disturbed his reading of the
morning paper, and he could not help
wondering how that would look set
down in his books or whether that would
make the cash balance on the sheet
before him. Somehow lie no longer felt
inclined TO laugh.
"Then all you add up is dollars and
cents ;"
The child's innocent eyes seemed TO be
searching Mr.. Graham's Utmost soul.
Eyes, that is ALL" no replied, and
somehow it seemed to him for the first
time very small and pitiable business.
this perpetual casting up OF accounts
wherein nothing figured but cents and
dimes and dollars. Yet the force OF
habit WAS strong upon him and he could
not help giving furtive glance at his
accounts and wondering how long 1t
would be before he could resume them.
He no longer thought Of turning his lit
tie visitor away.
would you like to hear story "
asked the child.
"Well, yes; l don't know that |
mind listening If 1t isn't going to take
too long" returned Gresham. pulling
out his gold watch and making feint
of looking at it. The child did not ap-
pear TO observe the act, but settling HIM
self in the depths OF the armchair, with
his eyes fixed dreamily on space, he
began
"lt is the story OF flower; rare
and beautiful flower that was brought
from far, far away, and planted III q
San Francisco garden.
David Gresham was all attention in a
moment, for if he had hobby it was
Horticulture. In his garden and in
his conservatory he had some OF
the choicest plants that had ever been
grown in the city, and he was very fond
of acquiring possession Of new and rare
plants and exhibiting them in triumph
10 his friends. Perhaps this strange
child-waif of the street. though he APP
peared to be. might nevertheless know
the secret Of some new and unique
bloom. Many sailors dwelt in the poorer
quarters Of the town who sailed 10
strange and distant ports. No doubt the
child was the progeny Of some such peo-