An old tradesman used to keep his accounts in a singular manner. He
hung up two boots--one on each side of the chimney; into one of these
he put all the money he received, and into the other all the receipts
and vouchers for the money he paid. At the end of the year, or
whenever he wanted to make up his accounts, he emptied the boots, and
by counting their several and respective contents he was enabled to
make a balance, perhaps with as much regularity and as little trouble
as any book-keeper in the country.