Nor did he trouble his borrowers with abstract calculations of figures, or references to ready-reckoners; his simple rule of interest being all comprised in the one golden sentence, ‘two-pence for every half-penny,’ which greatly simplified the accounts, and which, as a familiar precept, more easily acquired and retained in the memory than any known rule of arithmetic, cannot be too strongly recommended to the notice of capitalists, both large and small, and more especially of money-brokers and bill-discounters.