Owen's face, which had looked something blank when the question was put, cleared up at my ready answer, and wore a smile of hope, when I brought from my apartment, and placed before my father, a commercial-looking volume, rather broader than it was long, having brazen clasps and a binding of rough calf.

This looked business-like, and was encouraging to my benevolent well-wisher.

But he actually smiled with pleasure as he heard my father run over some part of the contents, muttering his critical remarks as he went on.
"_--Brandies--Barils and barricants, also tonneaux .-- At Nantz 29--Velles to the barique at Cognac and Rochelle 27--At Bourdeaux 32_--Very right, Frank--_Duties on tonnage and custom-house, see Saxby's Tables_--That's not well; you should have transcribed the passage; it fixes the thing in the memory--_Reports outward and inward--Corn debentures--Over-sea Cockets--Linens--Isingham--Gentish--Stock-fish--Titling--Cropling-- Lub-fish._ You should have noted that they are all, nevertheless to be entered as titlings .-- How many inches long is a titling ?" Owen, seeing me at fault, hazarded a whisper, of which I fortunately caught the import.
"Eighteen inches, sir."-- "And a lub-fish is twenty-four--very right.

It is important to remember this, on account of the Portuguese trade--But what have we here ?-- _Bourdeaux founded in the year--Castle of the Trompette--Palace of Gallienus_--Well, well, that's very right too .-- This is a kind of waste-book, Owen, in which all the transactions of the day,--emptions, orders, payments, receipts, acceptances, draughts, commissions, and advices,--are entered miscellaneously." "That they may be regularly transferred to the day-book and ledger," answered Owen: "I am glad Mr.Francis is so methodical." I perceived myself getting so fast into favour, that I began to fear the consequence would be my father's more obstinate perseverance in his resolution that I must become a merchant; and as I was determined on the contrary, I began to wish I had not, to use my friend Mr.Owen's phrase, been so methodical.

But I had no reason for apprehension on that score; for a blotted piece of paper dropped out of the book, and, being taken up by my father, he interrupted a hint from Owen, on the propriety of securing loose memoranda with a little paste, by exclaiming, "To the memory of Edward the Black Prince--What's all this ?--verses!--By Heaven, Frank, you are a greater blockhead than I supposed you!" My father, you must recollect, as a man of business, looked upon the labour of poets with contempt; and as a religious man, and of the dissenting persuasion, he considered all such pursuits as equally trivial and profane.