The Winslow mail., 1900-11-29

NF R. JOSEPH SMYLER, otherwise
IVi "Joe," was second bookkeeper
for the dry goods house of Martin &
Company, large, well-established
concern in western city, and he was
already looking forward to the time
when the present head bookkeeper
should retire on his hard-earned for
tune, or be transferred where book
keeping is supposed to be no more,
so that he might step into the old
mans shoes-and salary.
Mr.. Smyler had married what he
believed to be the sweetest girl in
the world. carrying her off triumph
antly from crowd of admirers, any
one of whom would have been glad
of his chance. The bridegroom was
not wealthy-men of his craft rarely
are-but he took his wife for a we'd
ding trip to the east to see ''the old
folks" and to be duly admired, or
criticised. On their return they went
directly to housekeeping like two
sensible people and settled down to
the serious business of living. Miss
Banks had not been noted as an ex-
pert cook, but Mrs. Smyler would
learn. Miss Banks had been stem
ographer, frequently out of posi-
ton, but Mrs. Smyler intended to de-
velop into a model wife and house
keeper. Above all. she was devoted
to her husband. believed him to be
one of the smartest men that ever
lived, view in which he heartily con-
CURED, and as consequence she
rarely yentured to have an opinion
of her own that did not coincide with
his. II.
Il say, Joe, want you to teach me
bookkeeping" said Mrs. Smyler one
morning at the breakfast table, few
months after their marriage
whats that for?'' queried her hus-
band. "going to start in business ?"
mo, but think it is a good thing
for anybody to know, and L might as
we'll learn, so 1 thought if you would
get me some books 1 would keep
track of our expenses in the house,
and~so learn how to keep books 1t
isn't hard, is it, Joe?"
"Hard!" echoed the future head
bookkeeper of Martin & Company,
, hard! Well that depends on the per-
son keeping the books. To anybody
with a reasonable amount of COM
mon sense, the mere business of keep
ing books is easy enough, though
there are tough nuts to crack some
times, but anybody without the prop
er modicum of that most necessary
article might better leave bookkeep-
ing alone and so save trouble for
themselves and for other people"
"Well, Joe, do you think / could
learn it?" modestly asked Mrs. Smyl-
er.
"Why of course you can. Didn't 1
say that anybody with common sense
could do it?''
Thank you, joe" and a blush of
pleasure tinted the cheek at the i'm
piled compliment. Il didn't know
whether l could do it before, but now
l am sure l can, cause you say So
I'll get you the books to-day and
you can start in tonight" said Mr..
Smyler, in that sweet patronizing
tone which some men use in talking
with their wives, and which these
same humble, submissive wives think
is only mark of the condescension
of the stronger vessel.
That's a dear good fellow. I al
ways knew you were too good for me.
] don't believe any other woman ever
had such good, kind husband" and
H. L
back porch. she saw him board his
train for the city with something of
the old feeling of loneliness that used
to conae over her when he left her
each morning at the beginning of
their married life.
Evening came, and with it Joe and
the books, very modest set; simply
a cash book and ledger. When dim
ner was finished and the table cleared.
Joe produced the cash book and began
work. Il believe you had better use
only the cash book for a time" he
said, ''and let the ledger go until YOU
get somewhat used to it,
"All right, Joe, you know best. But
what is a cash book and what is a
ledger?"
"a cash book said Joe, striking a
professional attitude, SIS the book
into which we enter all cash received
and all cash paid out. A ledger is the
book into which we transfer these
items under their proper accounts"
''Why don't you put them in the
ledger first, and be done with it?"
Now that's just like woman. You
can't put them in the ledger first be-
cause you, because-why you can't
because you can't, that's why"
Mrs. Smyler modestly dropped her
eyes, too much humbled by the crush
ing logic of her husbands answer to
venture any more questions for the
present.
"How much money have you got in
the house?" Joe asked aftor awhile.
What difference does that make?
I thought [ was only to keep track of
what ] spent?"
WELL you've got to put down what
yca have at first, Or how viii you