WASTE-BOOK.

Simon Sapscull Clutchings, in Account with his Father, from May 1 To May 3.
Dr.				Cr.
	£	s.	d.		£	s.	d.
May 1.				May 1.
Out of the old chap, by wheedling and bullying	50	0	0	Paid at Shooting Gallery, and at the Fives' Court	4	16	0
Out of the schoolmaster, after being in Whitecross-street two hours	0	3	8	For cigars, riding whip, Sporting Calendar, and Life in London	2	10	0
Out of mother, by way of bonus on "good nature."	10	0	0	For salve for the dog's tail, (burnt some time since)	1	10	0
Out of father, for charitable purposes	20	0	0	Spent at Divan, Coal Hole, and at various places on stroll	3	0	0
Out of sister, to lend a friend in distress	20	0	0	For Covent Garden Oyster Rooms, cigars, brandy, champagne, and various other matters indistinctly remembered	20	0	0
Out of mother, another 20l.—having lost the first when carried home drowned, (good idea this,) Mem. to be repeated.	20	0	0	Relief to a poor young widow, soda water, and restorative cordial to the dog	5	0	0
				Paid Duncombe for books, according to father's direction; Flash Lexicon, ditto Songster, ditto Anecdotes, ditto Morality, ditto Divinity	4	0	0
May 2.				May 2.
Out of father, for divinity books, (sorry didn't get more, as the old chap is so pleased to think I am "preserved")	40	0	0	Paid at Westminster pit, and loss on dog Billy	10	0	0
				Cigars and coachman, for a turn with the ribbands	3	0	0
				Turn out in post, breaking horses' knees, paid horsekeeper	15	0	0
				Cigars, sandwich, heavy wet, negus, brandy, brandy-and-water, Welsh-rabbit, port, sherry, waiters	5	0	0
				At the Lowther—gloves, pumps, supper, bursting waiter's tights, breaking glasses, negus, wine, supper, brandy, soda water, brandy, wine, whisky, brandy, claret	10	0	0
				Tearing ladies' dress, spoiling gentleman's watch, damaging ladies' false teeth, smashing fiddle, &c.	26	0	0
				To a destitute mantua-maker	3	0	0
				Worm pills for the dog	1	10	0
May 3.				May 3.
Out of mother, to invest on the sly in the 3½ per cents. for herself	40	0	0	To soda water and brandy, brandy solus, Seidlitz, vinegar and water, cab to Park, ditto to Colonnade	1	15	0
Borrowed of Jem	3	0	0	To rouge et noir, bagatelle, breaking cue, and losses on learning French and Hebrew	50	10	9
Balance due to me	56	3	0	To "Drury"—cigars, saloon, cab, brandy, Falstaff Drawing Room, music, oysters, champagne, brandy, damaging lady's bonnet, ditto gentleman's glass eye, ditto whiskers, ditto lady's curls, ditto curtains, ditto windows, ditto policeman's nose	76	14	10
				Relief to a poor servant girl out of place	1	0	0
				To Mrs. H. for her motherly care for next three days	15	0	0
				To the pew-opener at church on Sunday	0	0	1
	£259	6	8		£259	6	8

Having been thus initiated in the making out of personal accounts, the pupil must now turn his attention to the methods of Book-keeping adopted by "gentlemen in difficulties," connected with that peculiar process of law which professes to put new wind into a collapsed bladder, and enable an empty sack to stand upright. The example is called taking the "Benefit;" the principal part of which is making out a Schedule, which may be done as follows:—