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is different; for then many citizens carry their swords, which indeed are necessary to protect them from the ruffians who, in spite of the city watch, oftentimes attack quiet passers-by; and if at any time I escort you to the house of one of your friends, I shall be ready to take my sword with me. But in the daytime there is no occasion for a weapon, and, moreover, I am full young to carry one, and this stout cane would, were it necessary, do me good service, for I learned in France the exercise that they call the bοΏ½ton, which differs little from our English singlestick."

While Cyril was received almost as a member of the family by Captain Dave and his wife, and found himself on excellent terms with John Wilkes, he saw that he was viewed with dislike by the two apprentices. He was scarcely surprised at this. Before his coming, Robert Ashford had been in the habit of escorting his young mistress when she went out, and had no doubt liked these expeditions, as a change from the measuring out of ropes and weighing of iron in the store. Then, again, the apprentices did not join in the conversation at table unless a remark was specially addressed to them; and as Captain Dave was by no means fond of his elder apprentice, it was but seldom that he spoke to him. Robert Ashford was between eighteen and nineteen. He was no taller than Cyril, but it would have been difficult to judge his age by his face, which had a wizened look; and, as Nellie said one day, in his absence, he might pass very well for sixty.

It was easy enough for Cyril to see that Robert Ashford heartily disliked him; the covert scowls that he threw across the table at meal-time, and the way in which he turned his head and feigned to be too busy to notice him as he passed through the shop, were sufficient indications of ill-will. The younger apprentice, Tom Frost, was but a boy of fifteen; he gave Cyril the idea of being a timid lad. He did not appear to share his comrade's hostility to him, but once or twice, when Cyril came out from the office after making up the accounts of the day, he fancied that the boy glanced at him with an expression of anxiety, if not of terror.

"If it were not," Cyril said to himself, "that Tom is clearly too nervous and timid to venture upon an act of dishonesty, I should say that he had been pilfering something; but I feel sure that he would not attempt such a thing as that, though I am by no means certain that Robert Ashford, with his foxy face and cross eyes, would not steal his master's goods or any one else's did he get the chance. Unless he were caught in the act, he could do it with impunity, for everything here is carried on in such a free-and-easy fashion that any amount of goods might be carried off without their being missed."

After thinking the matter over, he said, one afternoon when his employer came in while he was occupied at the accounts,β€”

"I have not seen anything of a stock-book, Captain Dave. Everything else is now straight, and balanced up to to-day. Here is the book of goods sold, the book of goods received, and the ledger with the accounts; but there is no stock-book such as I find in almost all the other places where I work."

"What do I want with a stock-book?" Captain Dave asked.

"You cannot know how you stand without it," Cyril replied. "You know how much you have paid, and how much you have received during the year; but unless you have a stock-book you do not know whether the difference between the receipts and expenditure represents profit, for the stock may have so fallen in value during the year that you may really have made a loss while seeming to make a profit."

"How can that be?" Captain Dave asked. "I get a fair profit on every article."

"There ought to be a profit, of course," Cyril said; "but sometimes it is found not to be so. Moreover, if there is a stock-book you can tell at any time, without the trouble of opening bins and weighing metal, how much stock you have of each article you sell, and can order your goods accordingly."

"How would you do that?"

"It is very simple, Captain Dave," Cyril said. "After taking stock of the whole of the goods, I should have a ledger in which each article would have a page or more to itself, and every day I should enter from John Wilkes's sales-book a list of the goods that have gone out, each under its own heading. Thus, at any moment, if you were to ask how much chain you had got in stock I could tell you within a fathom. When did you take stock last?"

"I should say it was about fifteen months since. It was only yesterday John Wilkes was saying we had better have a thorough overhauling."

"Quite time, too, I should think, Captain Dave. I suppose you have got the account of your last stock-taking, with the date of it?"

"Oh, yes, I have got that;" and the Captain unlocked his desk and took out an account-book. "It has been lying there ever since. It took a wonderful lot of trouble to do, and I had a clerk and two men in for a fortnight, for of course John and the boys were attending to their usual duties. I have often wondered since why I should have had all that trouble over a matter that has never been of the slightest use to me."

"Well, I hope you will take it again, sir; it is a trouble, no doubt, but you will find it a great advantage."

"Are you sure you think it needful, Cyril?"

"Most needful, Captain Dave. You will see the advantage of it afterwards."

"Well, if you think so, I suppose it must be done," the Captain said, with a sigh; "but it will be giving you a lot of trouble to keep this new book of yours."

"That is nothing, sir. Now that I have got all the back work up it will be a simple matter to keep the daily work straight. I shall find ample time to do it without any need of lengthening my hours."

Cyril now set to work in earnest, and telling Mrs. Dowsett he had some books that he wanted to make up in his room before going to bed, he asked her to allow him to keep his light burning.

Mrs. Dowsett consented, but shook her head and said he would assuredly injure his health if he worked by candle light.

Fortunately, John Wilkes had just opened a fresh sales-book, and Cyril told him that he wished to refer to some particulars in the back books. He first opened the ledger by inscribing under their different heads the amount of each description of goods kept in stock at the last stock-taking, and then entered under their respective heads all the sales that had been made, while on an opposite page he entered the amount purchased. It took him a month's hard work, and he finished it on the very day that the new stock-taking concluded.







CHAPTER III
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