The mother must remember that the very object of the plan is to have the children learn by experience to take care of money themselves, and that she defeats that object by virtually relieving them of this care.

It should, therefore, be paid to them with the greatest punctuality, especially at the first introduction of the system, and with the distinct understanding that the charge and care of keeping it devolves entirely upon them from the time of its passing into their hands.
2.

_Opening an account_.

The second plan, and one that will prove much the most satisfactory in its working--though many mothers will shrink from it on the ground that it would make them a great deal of trouble--is to keep an account.

For this purpose a small book should be made, with as many leaves as there are children, so that for each account there can be two pages.