In the course of years, a great number of transactions in this way may take place between the father or mother and their boy, each of which will not only be a source of interest and enjoyment to both parties, but will afford the best possible means of imparting, not only to the child directly interested in them, but to the other children, a practical knowledge of financial transactions, and of forming in them the habit of conducting all their affairs in a systematic and business-like manner.
The number and variety of such transactions in which the modes of doing business among men may be imitated with children, greatly to their enjoyment and interest, is endless.

I could cite an instance when what was called a bank was in operation for many years among a certain number of children, with excellent effect.

One was appointed president, another cashier, another paying-teller.

There was a ledger under the charge of the cashier, with a list of stockholders, and the number of shares held by each, which was in proportion to the respective ages of the children.

The bank building was a little toy secretary, something in the form of a safe, into which there mysteriously appeared, from time to time, small sums of money; the stockholders being as ignorant of the source from which the profits of the bank were derived as most stockholders probably are in the case of larger and more serious institutions.