ONE hot summer day we saw a wealthy man buy a glass of soda water.

And before he left the store, he took out a little passbook and made this record: "July 6th, soda-water, 5 cents."

When asked why he, a man worth tens of thousands of dollars, kept an account of every nickel spent, he replied:

"It was by saving my nickels that I got a start in the world; and I never let one go without giving it honorable mention."

Whether money recorded as spent for soda water receives honorable mention or not is a question that would bear discussion; yet it is certain that the plan of keeping a strict account of all moneys received and paid out is a very excellent one.

Young men often spend money unnecessarily, and sometimes to their own injury. We know one young man who was paying four dollars per week for board, and yet for oysters, fruit, and other eatables he spent over two dollars per week. Another, getting good wages, told us he did not know what became of his money, but he was sure he was not saving any of it.

Now, young men, begin to keep an accurate daily record of all receipts and expenditures, and you will find it greatly to your benefit in many ways.

1. It will enable you to keep track of all you receive.

2. It will be a check on spending money foolishly.

3. It will be useful in teaching you how to take care of what you get.

4. It will help to train you to "put your money where it will do the most good."

Try it, young men, and make a record that you would not be ashamed for anybody to see.

 The Young Christian