There is no posting the books on a death-bed, or balancing the cash-book in a high fever.

Can the tradesman tell you where his effects lie, and to whom he has lent or trusted sums of money, or large quantities of goods, when he is delirious and light-headed?
All these things must be done in time, and the tradesman should take care that his books should always do this for him, and then he has nothing to do but make his will, and dispose of what he has; and for the rest he refers them to his books, to know where every thing is to be had.
FOOTNOTES: [32] [The sum at the bottom, or _foot_, of the account.] [33] [This reminds the editor of an amusing anecdote he has heard, illustrative of the diseased accuracy, as it may be called, of a certain existing London merchant.

On reckoning up his household book one year, he found that he had expended one penny more than was accounted for, and there was accordingly an error to that extent in his reckoning.

The very idea of an error, however trifling the amount, gave him great uneasiness, and he set himself with the greatest anxiety to discover, if possible, the occasion.

He employed the by-hours of weeks in the vain attempt; but at length, having one day to cross Waterloo Bridge, where there is a pontage of a penny for foot passengers, he all at once, to his inconceivable joy, recollected having there disbursed the coin in question about a twelvemonth before.] [34] [The correct doctrine is, we _may_ not, by our utmost care and diligence, avoid the causes of an early and premature death; but he who acts according to the rules which promote health, and avoids all things which tend to endanger it, has a much better chance of living to the natural period appointed for human life than he who acts otherwise--besides, as stated in the text, making his life more agreeable.