Desk and Debit - Part 8
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Part 8

"Do you belong to the Farringfords of St. Louis?"

"Yes; but I was brought up on the upper Missouri."

"Well, your name is nothing in your favor; however, that isn't your fault," he added, magnanimously; but fortunately he said no more on that subject. "Now, what is the interest on two thousand dollars for six months at eight per cent?"

"Eighty dollars," I replied, as soon as he had the question out of his mouth, for my father had practised me thoroughly in all the short methods of computing interest.

He gave me half a dozen other problems; but, as he selected only those which he could solve in his own mind, I was very prompt in my replies.

He then wrote out an example in averaging accounts, and as it was not a difficult one, and involved only round numbers, I did it very readily.

"But the most important thing with us," added Mr. Whippleton, "is simple addition. I don't like to wait half an hour for a clerk to run up a column of figures."

He then wrote about twenty sums of money, each having five or six figures, and told me to add them. My father had always a.s.sured me that simple addition tried the young accountant more than anything else, and he had insisted that I should practise it until I could run up a column as rapidly as my eye could take in the figures. I had used this exercise for months, until I flattered myself I could give the sum of a column as quick as any practised book-keeper. At the same time, he had taught me his own method, that of taking two figures at once, and adding their sum to the result already obtained. It was just as easy for one quick at figures to add thirteen, sixteen, eighteen, or nineteen, as it was to add three, six, eight, or nine. Thus, if the figures in the column were 6, 5, 4, 7, 9, 3, 8, 2, 9, 1, my father added them in couples, for it required no effort of the mind to add six and five, four and seven, nine and three, eight and two, or nine and one; and the mental process was eleven, twenty-two, thirty-four, forty-four, fifty-four.

I had practised this system until I could carry it along as rapidly as I could by adding a single figure at a time. Mr. Whippleton made his figures in duplicate when he wrote them, and added one himself to prove that I was right or wrong. Before he was half done, I had my result.

"You are wrong," said he, decidedly, when he had finished. "I would rather have you use twice as much time, and have the result right, than do it quick, and have it wrong. Accuracy first, and speed next."

That was just what my father had always told me, and I was rather mortified at the failure. I went over the columns again, with the same result.

"I get it so again, sir," I replied, when I had added the columns in an opposite direction from that taken the first time.

Mr. Whippleton added his figures a second time; but there was still two hundred dollars' difference in the two amounts.

"You add mine and I will add yours," said he, as we exchanged papers.

This time I made his figures come out right; but I was also astonished to find that he too made mine come out correctly.

"I see it, sir," I added. "In the fourth item the five on your paper is a three on mine, and we are both right."

"Exactly so! You'll do, young man, though I should like to see you make out a bill. We sell Tobey Tink.u.m forty-two thousand Michigan pine boards, clear, at thirty dollars;" and he proceeded to give me several items, which I could not have written down if I had not been a carpenter, for the technical terms would have bothered and defeated me.

When my late employer, Mr. Clinch, found that I had some knowledge of arithmetic and accounts, he used to set me at work on his bills, to see if they were cast up correctly. This experience had prepared me for precisely the ordeal I was at present undergoing. I wrote the bill as handsomely as I could, though without straining over it, and figured up the prices, extending them and adding them. The examiner seemed to be very much pleased, and wanted to know where I had learned so much about the lumber business. I explained, and told him I had used about all my evenings for two years in studying.

"You'll do," said he. "Now, what wages do you expect?"

"I don't know; what do you pay?"

"Well, we pay three or four dollars a week. As you are pretty good at figures, we will give you four."

"I made more than that at my trade. I can't afford to work for four dollars a week, sir. It would only pay my board."

"What do you ask?"

"I will work eight weeks, say, at six dollars a week."

Mr. Whippleton objected; but I was firm. He evidently thought I was just the person he wanted, and he finally consented to my terms, but insisted upon making the time a year. I told him I could not agree for a longer time than I had named without consulting my father. He yielded this point also, and I promised to be at the counting-room of Collingsby and Whippleton the next morning.

I walked home with Mrs. Whippleton, who again a.s.sured me that she was always willing to do what she could for a "feller-cretur."

CHAPTER VII.

IN WHICH PHIL TAKES HIS PLACE AT THE DESK, AND IS ENGAGED FOR A YEAR.

When I reached the house of Mrs. Whippleton, I took my writing materials from my bag, and wrote a long letter to my father, detailing the incidents of my journey, and explaining the motives which had induced me to take the situation in the counting-room of Collingsby and Whippleton. I was satisfied that he would not object, though he might not fully approve the course I had taken. I was up very early the next morning, and made a hurried survey of the city before breakfast. I walked from Washington Street, where my boarding-house was located, through Halstead Street, to the north branch of the Chicago River, where I found the lumber-yard of the firm. I read the sign and examined the locality with interest.

I ate my breakfast at half past six; and though the beefsteak was very tough, and the b.u.t.ter very strong, I sustained my reputation as a good eater. I had lived too long in the wilderness, where we did not often have any b.u.t.ter, to be thrown off my balance by the accident of a rancid article, and I had certainly eaten buffalo meat that was as much tougher than any beef as sole leather is tougher than brown paper.

Strong b.u.t.ter and tough beef are not good, I allow; but they are by no means the sum total of human misery. I had a clean conscience, and I ate a hearty breakfast.

I had been told to be at the counting-room at half past seven; but I was on hand at seven. I saw several salesmen and laborers in the lumberyard, but there was no one in the counting-room. I seated myself, and picked up the morning paper. I did not find any paragraph announcing my arrival at the great city of the west; and I suppose it was of no great consequence. However, I found enough to interest me, till I was disturbed by the entrance of a young man about my own age.

"Good morning, sir," said he, briskly, as he glanced curiously at me.

"What can I do for you?"

"Nothing," I replied.

"Didn't know but you had an order."

"No, I have no order."

He looked at me as though he thought I ought to tell him what I wanted.

"Can I sell you any lumber to-day?" he continued.

"I don't think you can. I'm waiting to see Mr. Whippleton," I answered, in order to save him the trouble of any unnecessary questioning.

"If you are in a hurry you had better not wait, for he hardly ever gets here till eight o'clock," said the young man, as he went to the desk and opened an account book.

"I'm in no hurry. I'm going to work here."

"Is that so?"

"That's so."

"Who engaged you?"

"Mr. Whippleton--last evening."

"What are you going to do?"

"I am engaged as entry clerk."

"Good! I'm glad to hear it. I'm yours truly. Who are you?"

"I'm yours truly," I replied, laughing.