These were our rules.

We had no lawsuits.
As I became acquainted with the manufacture of iron I was greatly surprised to find that the cost of each of the various processes was unknown.

Inquiries made of the leading manufacturers of Pittsburgh proved this.

It was a lump business, and until stock was taken and the books balanced at the end of the year, the manufacturers were in total ignorance of results.

I heard of men who thought their business at the end of the year would show a loss and had found a profit, and _vice-versa_.