IJP'*!=£■ 
# 
a 
MQOBE 8 S BUBAL I'lEW-YOBKEB, 
to wealth, each with a hope and desire to excel 
the other's balance sheet. 
Matthew Bernard was an orphan, depend¬ 
ent upon his own energies for support. Har¬ 
rison Thomas could boast of parents in inde¬ 
pendent circumstances, but not wealthy. They 
moved in good society, and had their sphere of 
social influence. 
PART II. HARRY THOMAS’ FIVE 
YEARS. 
The days lengthened into weeks, the weeks 
ran through months, and Thomas steadily ap¬ 
plied himself to the hover-ceasing round of a 
clerk's or salesman's duties. Yards of muslins, 
silks, prints, threads, needles, and all the thou¬ 
sand articles usually kept in a prosperous coun¬ 
try store, passed through his hands with monot¬ 
onous round. Smirks for the gaudily-dressed 
customers and hurrying off with t lie more hum¬ 
ble. Uniform courtesy to all won the good 
opinions of the many, until it became a general 
remark that Harry Thomas was the best sales¬ 
man in the small country village of Linton. 
Many offers of easier employment and better 
wages were held out to Thom as. with a view to 
induce him to change his then situation, but 
all in vain. “T am satisfied as it is,” was ids 
sole reply. And so the months rolled into years; 
yet he kept plodding on, with some apparent 
object in view that lie alone knew of. 
Yet in all those years the confidence his em¬ 
ployer bad of this upright and steady attent ion 
to business was never mentioned to any one. 
Closely hadin' watched the ways of Ills clerk, 
and while he saw many things that did not soil 
t he fastidious tastes of an elderly man, lie would 
quietly declare in his mind that 44 boys will bo 
boys,” and so seldom intruded advice to the 
one who sorely needed it. However, there Was 
one tiling lie did that showed in more than 
words the business opinion ho entertained of 
Harry’s tact in being the best salesman in 
town—he gradually Increased his wages until 
they were sufficient for every needful want, 
leaving a margin for savings. 
Four years bad passed since the two friends, 
H arry and Mat, had agreed to compare notes 
at the end of (he fifth, and in all this time 
Harry had not lost sight of his desire to out¬ 
rival ids friend. The years had not accumulated 
much, although there was a balance In hi* favor 
in the hands of Ids employer. So, sitting upon 
the counter one stormy day, when but few cus¬ 
tomers called, he became absorbed in a column 
of figures that he bad penciled upon some wrap¬ 
ping paper, So intent was lie, (hat. he did not 
notice the entrance of his employer, who stood 
with his back to the stove, closely watch lug 
Harry : but be soon advanced to Harry, say¬ 
ing : —" Thomas, how long have you been in my 
employ?” 
“About five years, sir," was the quiet answer, 
tvs lie looked up from his calculations. 
“Five years Is about as Jong as L would like 
to keep one clerk.” 
“ Sir/” queried Marry, while a shadow passed 
over his face as though a dread communication 
had been given him. 
“I said five years was long enough for one 
person to clerk in lids house,” coldly answered 
Binning, the merchant. 
"Then you do not wish iny services longer, I 
understand you to say/" queried Harry, with 
a tremor in Ids voice. 
“No, 1 did not exactly say that. I wish to 
know if you have, saved more of your wages 
than arc now in my hands.” 
“1 have just been casting up to see how i 
stand, sir. I hud a vague idea, not yet fully 
formed, that—perhaps—f might do something 
with my small capital that might increase it. 
somewhat—and more. I have an engagement 
wit h a friend to mod him in a few months now, 
to see which is t he better business for a man to 
follow—to show the difference between the ac¬ 
cumulations of a merchant’s salesman and a 
farm laborer and I wish to outbalance him,” 
replied Harry, with a smile. 
“Well, Thomas, l too have been figuring, and 
] see I have paid yon a trifle over twenty-three 
hundred dollars since you came here." 
44 Yes, sir ; and out of that I have saved about 
nine hundred.'' 
“That is fairly done; still I cannot help think¬ 
ing it might have been more,"replied Binning. 
“Just what 1 am trying to get at, and cannot 
yet see howl can do much better than I have. 
If you can show me in what way I can save a 
greater average than 1 have already done, I shall 
feel greatly thankful for the information." 
“I do not know but you have done well 
enough upi u your wages; but, I have thought 
you might so invest it its to bring in a little—I 
mean, make your money earn something for it¬ 
self," was the merchant's answer. 
“Place it at interest, or how ?" asked Harry. 
“Invest In some, business, and go in on your 
own responsibility.” 
“ Nine hundred will not go far after paying 
the necessary efponse of fitting up,” modostly 
replied Harry. 
“Exactly so; and yet I t hink 1 can sec an easy 
way for you. There is a small country store at 
The Point, seeking a purchaser, and 1 believe 
your nine hundred will enable yon t.o effect a 
purchase. If you can do so. I atn willing to aid 
you somewhat, in getting started." 
“I will consider the subject, sir," was Har¬ 
ry's quiet answer as the merchant turned away. 
"Consider it" he did, and the result was he 
purchased the stock and good will of the estab¬ 
lishment his employer had referred to, and with 
the assistance of Binning he was enabled to 
replenish Ids stock so thoroughly that he had 
£_-___ 
no just reason to complain about his setting up 
—although being some encumbered with lia¬ 
bilities. 
Tims far. ail had been pleasant sailing with 
Harry Thomas. His Cup of Plenty seemed 
not to cease flowing. 
PART III. MATTHEW BERNARD’S 
FIVE YEARS. 
“ Who Is that at the gate, father? some gen¬ 
tleman, I sec,” said Bertha to her father, as 
she was clearing the dinner table. 
The old man arose, and going to the door, ol>- 
sorvedagenteely-dres«ed young man ascending 
the Steps, who inqtl A: “Does Walter How- 
LAxn live here?" 
“I am bo; walk ir.” 
Entering the spacious dining-room, and being 
seated, he said;—“I am Matthew Bernard, 
formerly clerk at Yardstick's, in Linton, and 
inn seeking a place to work upon a farm. I 
have been referred to you as a possible place to 
And work.” 
At those words, Deacon Howland placed his 
golden-bowed spectacles calmly on and looked 
BO incredulously at Matthew for a few mo¬ 
ments that our friend became almost ashamed 
t o repeat Ills object in calling, and bent his eyes 
down and sat gazing al t he floor, which almost 
glistened in its cleanliness. 
.Soon the Deacon, who saw the flurry his vis¬ 
itor was In, remarked My young friend, I 
am In need of a man, but hardly think a person 
who has been subject, to such training as you 
say you havQ, would suit my purpose." 
“1 am aware of my total Ignorance of the du¬ 
ties of a farm laborer,sir; but am entirely will¬ 
ing, and indeed very anxious, to learn. I 
will tell you frankly, Mr. Howland. I despise 
the lazy and effeminate llfo of a clerk, and wish 
to engage in a more ennobling occupation," 
courageously said Matthew, gaining control 
over himself at the kind and quiet words of the 
deacon. 
44 Arc yon aware that a man who labors upon 
a farm must need* be exposed to all weather; 
that the labor itself is monotonous—dull, In a 
general way : and more than that., it requires a 
man to lay aside fastidious habits and become 
wind you town folks call a 4 Clod-hopper ?’ " 
asked the deacon. 
44 1 have thought so, and after mature deliber¬ 
ation, have decided to take hold and master 
the calling and trust God for results, provided 
I can obtain a place t o do so," was Matthew's 
ent husiastic reply. 
“Young mail," said Deacon HOWLAND, “T 
like that talk. Are you willing to do the best 
you know how ? Are you willing to deny your¬ 
self many comforts for the sake of success?" 
“ I am willing,” was M atthew's brief reply. 
“Bow much wages do you expect?" Inquired 
Mr. Howland. 
“What, my services are worth, and no more,” 
promptly answered our young friend. 
“Firat-elnss help commands about twenty- 
live dollars per month and keeping. 1 do hot 
think you could get above fifteen, and if you 
choose to try it at that, you may slay with us,” 
said the deaeon. 
“I was in hopes of receiving more; but in 
consideration of my little Idea of farming, I do 
not know but the price la sufficient and then 
hesitating a moment, that he might rapidly 
consider the subject, lie soon continued, 14 upon 
the whole, I will accept, your offer." 
“Very well.sir," answered Howland. “When 
will you be prepared to begin work?" 
“ To-morrow, sir. I must needs go to Linton 
before I can take hold properly," answered 
Matthew. 
“Very well; 1 shall expect you on the mor¬ 
row,"—and upon this the deacon passed out, to 
attend to his duties, while our young friend 
walked off hurriedly to the village, four miles 
distant. 
What passed through his mind on the way to 
town is known only to himself: but i lie rapid, 
firm tread bespoke the Man of Will. 
Before t he family had risen from the break¬ 
fast table on the following morning. M atiheiv 
ISerna rp appeared at Deacon 11 < iw land's door, 
elad in homespun, with a small bundle in his 
hands as be afterwards said, “ sufficient cloth¬ 
ing to commence business with.” 
Having been informed that it was customary' 
to do up the chores before breakfast, that they 
might go to i be fields immediately after, Mat¬ 
thew requested instructions for the day 4 . 
“You will have to harrow the oat field to¬ 
day; the boys will show you,” said the deacon. 
Matthew followed the boys to the barn and 
aided in harnessing the horses—so awkwardly, 
Indeed, that the other men could not repress 
their merriment,—all of which our friend took 
good-humoredly, and when he explained that 
ho was there unly to learn, the others showed 
genuine rural w illingness to aid the new-comer. 
[f. w.is a dry. warm spring day, with a stiff 
breeze from the South, which blew the dust 
raised by the drag all about him, nearly suffo¬ 
cating Matthew with its Intense mastery. 
Tramp, tramp, back and forth over the newly- 
plowed ground. All day the hours seemed to 
grow longer as each successive one came, until 
our friend seemed fainting with the unwonted 
labor. 
Oh! how the back ached —bow the limbs 
seemed ready to sever from the body—how 
often the embryo farmer t urned his mind to the 
ease in Yardstick’s store—and how, after each 
short rest or breathing spell, the hero in the man 
would break out with, “ Hammer it through!” 
and struggle on until the supper horn called 
the men from the fields. 
After the evening meal upon the farm, the 
true love of a farmer’s life reveals itself in the 
care of the stock, poultry and other living but 
unspeaking attachments to every well-to-do 
farmer. “Yes," thought Matthew, “ here, In 
the care of these dumb ercat urea, the ennobling 
traits of man can find vent for its talents." 
As the days rolled along, Matthew, whose 
whole heart scemt'd imbued with t he new world 
about him, slowly gained the knowledge of the 
duties falling upon him- allof which lie endeav¬ 
ored to perform to the satisfaction of the dea¬ 
con, toward whom he began to foci the a flec¬ 
tion of a son, and who in return answered the 
many quest ions pertaining to the proper con¬ 
duct of successive crops as eagerly asked by the 
novice. 
Hoeing In the heat of June and July, with 
the perspiration rolling down his face—hands 
blistered and aching back—long rows before 
him and accustomed hands beside him—Oh! 
how manfully did the young man struggle 
against the odds, and as each row was ended, 
sing joyfully. 
“ Hammer before yea, 
Hammer behind you ; 
Let uni liing falter with yoa— 
Hammer above you. 
Hammer beneath you. 
And hoc your long row through.” 
Not only did these words fill his own weary 
hands with renewed vigor, but. they also seemed 
to Are the heart* of those with him to such a 
degree that the deacon would often be aston¬ 
ished that the work was going forward so rap¬ 
idly. It is the sour and cheerless heart that 
drags all things behind it. The cheerful, cour¬ 
ageous one will push everything ahead of It,— 
and having got it in good motion, the heaviest 
part, of the task is accomplished. 
So, when one year had rolled over M atthew'r 
services upon the farm of lleaeon Howland, 
the latter re-engaged him for an Indefinite 
length of time at full, experienced wages. So 
aptly did the late novice assume the duties 
after his second bargain with Ills employer, the 
deacon actually found that much of the super¬ 
vision of the estate was wholly useless because 
of Matthew’s foresight and tact In arranging 
the labor of the men. This in-born ability 
created confidence, which brought the same 
quality in return. 
Everything prospered during the second year, 
and notjing lagged with the third, by which 
time Matthew was pronounced by the neigh¬ 
bors all about as the most pract ical and sensible 
among them all lit tle recking they what the 
mental toil t he slender boy mastered. By night 
ami through the long winter* M.vjt iiew’8 mind 
was Intent upon nothing except devising new 
methods of making the most from the least. 
The experience of men of science he tested, and 
separated the good from the worthless. Tin best 
alone would satisfy his ambition—to excel in all 
things being his aim. 
Could Deacon Howland be insensible to the 
value of such service faithful service such a.' 
would delight only In hammering success out 
of some doubtful project ? This is a service the 
gods delight iu—a service that heaven prospers 
more exalted than the conqueror of battles, 
the which draws all men to the feet of the hero 
who dare aim at such bountiful benefits regard¬ 
less of self— 1 ' Excelutor ! " 
As the third year drew to a close, Matthew 
took advantage of a rainy day to meet Deacon 
Howland in the sitting-room for the purpose 
of getting the old gentleman's advice upon a 
project lie had iong had In mind—the purchase 
or rent of a neighboring farm. The meeting 
was purely incidental, as Matthew had not 
dared to decide for himself, it was short and 
to the point—as our hero Immediately broached 
the subject by saying: 
“ Beacon, I am desirous of having the benefits 
of a farm, or so much so as possible, for my own 
use. Shall I buy or hire one? " 
44 What farm have you in view?” asked How¬ 
land. 
“ Bourn old's— fifty acres at one hundred dol¬ 
lars per acre, or one-half for working,” an¬ 
swered Matthew. 
“ Let it alone," curtly said the Deacon. 
“Whyso?" asked Matthew. 
“Take mine on halves, and do twice as well 
as the whole of that." 
“I will take it," and the verbal agreement 
was finished as the parties separated. 
The Orsl of April — three years from the time 
lie came there, an idiot in agricultural matters 
—found Matthew to all intent the master ru - 
ing spirit of the place, comprising 120 acres of 
as fertile land as could be found in the country 
about. Siibsoiling, draining and skillful feed¬ 
ing the soil for two years more, enabled him to 
meet Ids friend Harry Thomas. 
PART IV.—BALANCE SHEETS. 
“ Five years up to-day, Harry, and balance 
siicets ready, oh? " was the salutation of 
Matthew Bernard, as he walked into the 
establishment of HARRY Thomas. 
“ Halloa, Mat!—L liut you ? Yuu are punctual, 
but I am ready," replied Thomas, as the two 
friends shook hands. 
“Business first, pleasure next, is my motto," 
answered MATTHEW, drawing a chair beside his 
friend. “ This Is my balance, and it reads as 
follows. 
12 months service, at $15. 
24 “ 44 “ 2a. 
M receipts working farm two years. 
$180 00 
600 00 
2,050 00 
12,830 00 
Expense 12 months... $16 80 
“ 24 44 . 01 00 
“ two years. 720 00—$797 80 
$2,032 20 
^ -c <r\n 
■ ?t 
criV 
MAY 24 
44 Thus you see my net profits for my five 
years' services amount to two thousand, thirty- 
two dollars and twenty cents, every cent of 
which I hare in cash to substantiate my state¬ 
ment. Were J to go over the same field again, 
with the knowledge 1 have, I could have shown 
much better. Now for yours,” called Matthew, 
contemplatively. 
“ My account is somewhat lengthy, but for 
simplicity I have bulked it down, and will say 
that the savings I made while at Binnings 
amounted to nine hundred dollars, which is 
now merged in my stocks. The account stands 
as follows: 
Stork on hand and bills due.$*,680 00 
Cash " .W 00 
Total assets ..$4,GS7 (XI 
Liabilities. 2,760 W 
$2,287 00 
Which shows my own earthly possession to he 
two thousand, two hundred and eighty-seven 
dollars, with a few small items of liabilities I 
have not enumerated, but which are overcome 
by bills due not counted in this statement. I 
can safely say I have in my own right over two 
thousand." } 
“Then the little difference in results thus far 
appears to be on your side; but if we consider 
that my property is secure from all liability, 
while yours la incumbered by entangling alli¬ 
ances that may at any time cause you trouble, 
if not loss, I must claim that mv exemption 
from drill weighs heavily In my favor," replied 
Matthew. 
After many interchanges of personal experi¬ 
ence, and planning for the future, the two 
friends separated. 
Thomas pored over his ledger a few years, 
when falling health caused by too close con¬ 
finement and debilitating habits, forced him to 
retire upon a capital of six thousand dollars— 
sufficient, if judiciously handled, to enable him 
to oat without the sweat of his brow. 
Bernard returned ID hi* plow, and by hard 
labor and careful expenditure, in less than five 
years more ho was able to, and did, purchase 
Deacon Howland's farm, free from encum¬ 
brance and well stocked—receiving as a free 
gift Bertha Howland, who made him, as he 
was wont to say, “feel richer than all his acres 
could.” Studious to a degree, lie added fertility 
to his original and later purchased acres, until 
now, in the full strength of manhood, he is 
counted as the wealthiest man in town—all 
brought about by Hammering it Tmtoucu. 
- - •»♦ +- 
SPARKS AND SPLINTERS. 
A good side-show—A pretty cheek. 
Nature's tailoring—A potato patch. 
An unsatisfactory meal—A domestic broil. 
Corn-fields that require neither plowing 
nor sowing—The feet. 
A man that, don’t know enny thing will tell it 
the first time ho gits a chance. 
Athens, fix., has a paper named “Cat,” with 
the motto, “ I can scratch.” 
“Speech Is silver, but silence is golden." 
Hence the expression, hush money. 
Don’t take too much interest in the affairs of 
your neighbors. Six per cent, will do, 
A piscatorial party is what they call it now. 
When we were a hoy they called it “ goin' a 
fishing.” 
What is that which occurs once in a minute, 
twice in a moment, and no* once In a hundred 
years ? The letter M. 
A furniture man is said to be the laziest 
member of society, because he keeps chairs and 
lounges about all day. 
A Nashville man, in a paroxysm of anti- 
Modoc enthusiasm, attacked a wooden Indian 
in front of a tobacco shop. 
WILLIAM, who is an undersized clerk in a 
dry goods store, objects to being referred to as 
“ that little dry goods Bill." 
44 One flesh was made two, a few days ago," is 
the way a Washington Territory paper an¬ 
nounces a decree of divorce. 
A wife wrote to her husband, absent in Cali¬ 
fornia, that tlie longer he stayed the better she 
liked him. Bather equivocal, that. 
A contemporary speaks of a fashionable 
tailor as being “one of the old war-horses of 
the trade.” A heavy charger, probably. 
Here Is the beading of one of the Canton 
(Miss.) papers, introducing a sensational article: 
44 A carousal, an epistle, a cow hide, a pistol and 
a skedaddle." 
Out of forty girls at a boarding-school, none 
of them could tell how many years George 
Washington was President, but they knew to a 
cent the cost of any kind of bustle in the market. 
The strangest case of absence of mind t hat 
we ever beard of was that of a monkey out in 
Paducah, which used to sit out on the fence in 
a reverie, and try to pick its teeth with the end 
of its tail. 
A French woman said that she never loved 
anything. “You loved your children?” sug¬ 
gested a friend. “ When they were little,” she 
replied. "And you love diamonds?” “When 
they arc large?” 
A mother, who had with her a little daugh¬ 
ter, was examining the figure of ahorse on a 
tombstone, and wandering of what it was an 
emblem. There was nothing to explain it in 
the inscription. 44 Mamma,” said the little one, 
as they moved away, “ I shouldn’t wonder if she 
died of the nightmare.” 
