The following pages have been written with the single purpose of helping onward on his way towards success the young man just starting on a business career. There has been no attempt at fine writing, nor has the author endeavored to push. any pet theories of his own. The daily routine at the desk, behind the counter, buying and selling, etc.. has been pictured as it actually is, and such rules laid down for the young man's guidance as a long business experience has shown to be wise. The critics most dreaded were the business men, whose experience would show them at a glance whether the principles here inculcated were judicious or otherwise, but the words of cheer I have received from this class lead me to think that my work will benefit those whom I most desire to assist; if this be so, I shall be well satisfied