MEMORANDUMS. 381 



makes out the Dr. and contra Cr. state of his account 

 so far as relates to this said horse. Nickem does the 

 same thing, the statement of each being about as fol- 

 lows : 



T. TOBEDONE'S ACCOUNT. NICKEM'S ACCOUNT. 



. s. d. s . d. 



To difference between 90 To difference-money paid for, 



and 58 in price of horse 32 00 and price sold, Tobedone's 

 Paid Nickem commission 218 OJ horse - - - - 26 



Keep three weeks - 33 Oj Commission - - - 2 18 



Removing shoes (Afem. never By ball and shoes - 3 O 



removed) - - - 2 Profit three weeks' livery - 18 

 A diuretic (never given) - 1 

 Nagsman and helper at 



Nickem's - - - 12 6 



Mail -fare forfeited - -200 



Chaise 15s., boy 3s., hostler 



Is., porter Is. - -100 



Loss - 41 16 6 



29 19 

 Paid Meddler 5 - - 5 O 



Net Profit - 24 19 



"This will do for me," cries Nick, rubbing his 

 hands : he is right ; and it will do for the gentleman 

 if he only goes on in the same way. But by-and-by 

 we will try to put him in a better. We may in all 

 cases guard against a rogue to a great degree: in 

 many, we may effectually do so : but though a man 

 may be a man of education, sense, and talent, if he 

 pits himself against a thorough-paced rogue, oh the 

 score of detection, in nineteen cases in twenty the 

 practised low cunning and self-possession of the lat- 

 ter will beat the other hollow. 



I have mentioned the manufacturing of corns as a 

 part of the business of such an establishment as 

 Nick's. I can assure my readers that the manufac- 

 ture of letters and notes to suit particular occasions, 

 and represented as coming from different persons, is 

 quite as frequent a practice. The executive part of 

 this note and letter department is carried on by the 

 clerk, occasionally assisted by a " Mr. Meddler, " of 



