A few points of detail from the accompanying report. It is a long and complicated job, to get them at all; and if it should not be at all, it would not matter. "The first thing I want to call your attention to," continued Mr. Smith, "is the general form of the statement." "I don't see anything the matter with it," said the Accountant. "Well, it is the form, you know, that is the important thing. And if it is a bad form, that is the end of it."