The solving of arithmetical questions of any kind whatever, whether performed 
mentally or in writing, is generally followed by the detrimental consequence of weary 
ing out and even dulling the intellectual power of those who have for some time been 
engaged in the arduous process of reckoning and calculating; so that such persons, imbued 
with arithmetical problems, and constantly revolving figures in their mind, become by 
degrees a mere counting machine. 
There are, besides, other unavoidable inconveniences in the present method of 
reckoning, such as frequent errors and loss of time arising from the act of reckoning itself, 
as also from the necessary process of proving the correctness of the result. It is a fact, 
well known by all arithmeticians because experienced by themselves, that even the most 
practised reckoner may happen to be obliged to go through a calculation several times, 
each time obtaining a different result. Under such circumstance the best way is to give 
up at once the attempt at solving the question, and to allow the overtasked mind to rest 
until it has regained the strength necessary to pay the required attention. Another occur 
rence, not unfrequently happening, is, that a blunder made in the first calculation is 
unconsciously repeated in all the tests following, and thus by always mistaking the false 
figure for the right, a false result will be obtained,— a hallucination frequently happening 
to otherwise skilful arithmeticians. 
With regard to all these difficulties accountantship has been acknowledged to be 
an onerous calling, and on that account persons employed in it, whether in public or 
private service, are generally salaried better than other officials. But, however considerable 
the remuneration may be, it cannot overbalance the injurious consequences invariably 
attendant upon a many years’ occupation in accountantship. To prevent them, a mode of 
facilitating and simplifying the method of reckoning, at present in use, is greatly needed. 
Now, the present Tables, with sums proved to be correct, since great care has been 
taken to have them free from any error, are intended to facilitate the process of calculat 
ing, by doing away with the most difficult and fatiguing portion of it, so that by using 
these Tables difficulties, such as errors, relaxation of mind, and loss of time, will be 
entirely removed. 
The Author.