OEDEK ANB METHOD,’ 
eay fonr^ six, five : the number of days is thus 
at once reckoned, twenty, insttad of going oyer 
the whole line of thirty days. ^ Maay superintendents 
consider the making out of their accounts the 
disagreeable and unpleasant work they have got, simply 
because they put off every sort of work in the way 
of figures to the verj^ last, until they are obliged to 
be at them, and thus find themselves compelled to 
undergo a heavy accumulation of arrears of work* 
and then they blame the accounts, those awful accounts. 
It would just be the same Vfay with any other of 
their works, were they to defer them, and put them otf 
till the very last moment. I met with a smart mao 
on my way up, who never had any difficulty about 
loading his coffee carts, and he told me the secret. 
Whenever he had advice of a batch of carts being 
forwarded to load coffee, he took a note of the time 
when they were due. Long before this time, he had 
his bags all arranged, coffee measured, and a great 
-portion of it despatched, and temporarily stored in a 
respectable man’s shed, who, for the consideration of 
one penny per bushel, took charge of, and was re» 
sponsible for, the coffee, until the carts arrived. When 
they did, the coffee was loaded and despatched at 
once, amdj had it not been fur this little tact, manage* 
ment, and foresight, the carts would probably have 
been waiting ten days or a fortnight, and even then 
the coolies utterly exhausted with crop transport day 
after day. And so it is with everything else^ tact 
and management carry the day. Hard work t your 
hard-working man, who never uses his head, that 
is to say if he has any to use, gives himself a 
very great deal of unnecessary hard work, and is 
always in trouble and difiicu ty about something. 
Good bye, Mr. Brown, good b^/e, and recollect order 
must be attended to, and I know perfectly well, on my 
next visit, you will be quite of my opinion, and we wiQ 
hear nothing more of no time for accounts. But 
there are exceptions to every rule : if you should hap* 
pen to get an overflowing bumper of a crop and have 
to work night and dav, pulping and washing, we will 
excuse you then. We are not unreasonable. There 
are exceptions to every rule. My remarks only apply 
to the usual roudiie of life. You will find no difficulty 
in getting money during crop season, on requisition^ 
or on the statement tiiat you are so busy with crop 
operations, that indulgence is requested in the matter 
of accounts not being forwarded with the usual 
punctuality. ” 
The day after Mr. Sharpie depar-^ure Mr. Brown com* 
menced to make out all his arrears of accou Its 
took him no small time, trouble, and difficulty, but 
