It was an odd thing to see him, when a country-chap, came up to settle accounts with him; he would go to a drawer directly, among such a number as was amazing:  in that drawer was nothing but little pieces of split sticks, like laths, with chalk-marks on them, all as unintelligible as the signs of the zodiac are to an old school-mistress that teaches the horn-book and primer, or as Arabic or Greek is to a ploughman.  Every stick had notches on one side for single pounds, on the other side for tens of pounds, and so higher; and the length and breadth also had its signification, and the colour too; for they were painted in some places with one colour, and in some places with anther; by which he knew what goods had been delivered for the money:  and his way of casting up was very remarkable, for he knew nothing of figures; but he kept six spoons in a place on purpose, near his counter, which he took out when he had occasion to cast up any sum, and, laying the spoons in a row before him, he counted upon them thus: 

One, two, three, and another, one odd spoon, and t’other | | | | | |

By this he told up to six; if he had any occasion to tell any farther, he began again, as we do after the number ten in our ordinary numeration; and by this method, and running them up very quick, he would count any number under thirty-six, which was six spoons of six spoons, and then, by the strength of his head, he could number as many more as he pleased, multiplying them always by sixes, but never higher.

I give this instance to show how far the application of a man’s head might go to supply the defect, but principally to show (and it does abundantly show it) what an absolute necessity there is for a tradesman to be very diligent and exact in keeping his books, and what pains those who understand their business will always take to do it.

This tradesman was indeed a country shopkeeper; but he was so considerable a dealer, that he became mayor of the city which he lived in (for it was a city, and that a considerable city too), and his posterity have been very considerable traders in the same city ever since, and they show their great-grandfather’s six counting spoons and his hieroglyphics to this day.

After some time, the old tradesman bred up two of his sons to his business, and the young men having learned to write, brought books into the counting-house, things their father had never used before; but the old man kept to his old method for all that, and would cast up a sum, and make up an account with his spoons and his drawers, as soon as they could with their pen and ink, if it were not too full of small articles, and that he had always avoided in his business.