THE CLERK B. H. M. HETHERINGTON

PERCHED upon an office stool, neatly adding figures, With cuffs gone shiny and a pen behind his ear; Deep in Liabilities, Goods and Double Entry, So he worked from year to year. Diligent and careful, hedged about with figures, Given soul and body to discount and per cent; Bounded by the columns of Purchase Book and Journal, Soberly his moments went. Now his pen has ceased from adding rows of figures, Ceased from ruling ledgers and entering amounts: Clad in sodden khaki, with a gun in Flanders He is balancing accounts.