the Bergmeister and the Jurors, he renders an account of his receipts, whether the money has been contributed by the owners or taken from the Tithe-gatherer; and of his quarterly expenditure in the same way to them and to the Mining Prefect and to the Mining Clerk, four times a year at the appointed time; for just as there are four seasons of the year, namely. Spring, Summer, Autumn, and Winter, so there are fourfold accounts of profits and expenses. In the beginning of the first month of each quarter an account is rendered of the money which the manager has spent on the mine during the previous quarter, then of the profit which he has taken from it during the same period; for example, the account which is rendered at the beginning of spring is an account of all the profits and expenses of each separate week of winter, which have been entered by the Mining Clerk in the book of accounts. If the manager has spent the money of the proprietors advantageously in the mine and has faithfully looked after it, everyone praises him as a diligent and honest man; if through ignorance in these matters he has caused loss, he is generally deprived of his office; if by his carelessness and negligence the owners have suffered loss, the Bergmeister compels him to make good the loss; and finally, if he has been guilty of fraud or theft, he is punished with fine, prison, or death. Further, it is the business of the manager to see that the foreman of the mine is present at the beginning and end of the shifts, that he digs the ore in an advantageous manner, and makes the required timbering, machines, and drains. The manager also makes the deductions from the pay of the workmen whom the foreman has noted as negligent. Next, if the mine is rich in metal, the manager must see that its ore-house is closed on those days on which no work is performed; and if it is a rich vein of gold or silver, he sees that the miners promptly transfer the output from the shaft or tunnel into a chest or into the strong room next to the house where the foreman dwells, that no opportunity for theft may be given to dishonest persons. This duty he shares in common with the foreman, but the one which follows is peculiarly his own. When ore is smelted he is present in person, and watches that the smelting is performed carefully and advantageously. If from it gold or silver is melted out, when it is melted in the cupellation furnace he enters the weight of it in his books and carries it to the Tithe-gatherer, who similarly writes a note of its weight in his books; it is then conveyed to the refiner. When it has been brought back, both the Tithe-gatherer and manager again enter its weight in their books. Why again? Because he looks after the goods of the owners just as if they were his own. Now the laws which relate to mining permit a manager to have charge of more than one mine, but in the case of mines yielding gold or silver, to have charge of only two. If, however, several mines following the head-mine begin to produce metal, he remains in charge of these others until he is freed from the duty of looking after them by the Bergmeister. Last of all, the manager, the Bergmeister, and the two Jurors, in agreement with the owners, settle the remuneration for the labourers. Enough of the duties and occupation of the manager.
