NEW EEGULAriONS; 
ant property, Y«rith tlie control of an expenditur® 
of thousands per annum, make no calculations of 
what this expenditure is to he, or give no advice 
to your employers, in anticipation of your pecuniary 
requirements. liovr do you get your money?’* 
Mr. Brown replied, that, when he wanted money, he 
used to write to Messrs. A. B. C. & Co., say for £100 : 
sometimes begot it, sometimes 1< ss than he asked for j 
aud occasionally, hut these occasions were rare, more. 
Whatever the sum was, he just acknowledged receipt 
of it hy letter and entered the same in his cash-hook. 
This was all. 
^‘A very loose sysfem, a veiy loose way of doing 
business,” says Mr. 8harp. “ There is to be no more 
of this sort of thing. Let me see yonr account form.** 
So Mr. Sharp explained all about the account cur- 
rent ; hov/ there must either he a balance due, or 
balance on hand ; if the former, he would receive it, 
if the latter, and he required more, he would get 
what he wanted, hut, unless on an urgent occasion, 
no money was to he paid, unless a regular system 
of monthly accounts was entered upon and rendered. 
Mr. Brown did not seem satisfied with this new 
regulation. He explained to Mr. Sharp ihat he had 
so much to attend to on the estate, that he had no 
time for this perpetual working aw'ay at accounts. 
‘^No time 1” says Mr. Sharp. Absurd. Why, what 
do you do during your hour after breakfast, and 
during your solitary evenings ? I ’ll tell you what 
you do. You lie down on the couch, or walk up 
and down the verandah, stupifying yonr brain with 
tobacco smoking. Now, rest is needful, hut rest does 
not always consist in doing nothing. A very whole- 
some process of rest is change of occupation, and 
your accounts furnish you with this change. Don’t 
pore over them, but take half an hour or an hour 
occasionally, and you will find you will be astonished 
how easily they are got through. You, I suppose, 
entei, or will enter, your distribution of labour in 
your journal every night. Well, before closing your 
book, take your printed form of monthly account, 
and enter it there also, or make a rule to copy and 
enter it weekly. Thus, when the month is done, 
instead of having a formidable array of figures to 
copy out, it is all done, and you have nothing to do 
but work up, and fill in the analysis. The same 
way with the check 'roll s as you have half-an-hour’s 
spare time, fill in the rates of pay, enter the rice 
issues weekly, and also the li umber of days the 
coolies have worked. Take tlie week’s work, and in 
the Sunday column, if the man has v/orked four or 
five days during the week, mark the number in pencil^ 
