and mechanical. In the head's of departments, a greater degree of intellect may appear necessary. It is hardly the fact, however. For the head of the department has passed through every grade--he has laboured for years at each desk, and knows intuitively, as it were, the possible and probable errors. His discernment or judgment is a spontaneous exercise of memory, and resembles the chess-playing skill of one who plays a gambit. Now, what is all this? It is called "official routine." It appears, then, that an extensive business may be transacted steadily and successfully, providing always that a few general rules are laid down, and steadily adhered to, and enforced. In books these rules are simplified, classified, and rendered permanent. A book-keeper may imagine that thousands of voices are above him and around him, giving orders and directions, and admonishing to diligence, and accuracy,--all of which are restrained, subdued, and silenced, and yet all are still speaking, without audible utterance,
