Account Book (Le livre de comptes) 

Alphonse Legros created this etching, "Account Book," using a metal plate and acid. The process of etching involves drawing an image into a waxy ground, then immersing the plate in acid, which bites into the exposed lines. This creates grooves that hold ink, which is then transferred to paper. The resulting image is characterized by fine, precise lines, capturing intricate detail. In this somber scene, the close examination of finances speaks to Legros's interest in depicting the lives of the working class. The stark, linear quality of the etching emphasizes the weight and seriousness of their task, hinting at the labor involved in earning a living. The act of carefully tracking finances becomes a symbol of their daily struggles and resilience. By elevating this ordinary scene through the skilled craft of etching, Legros challenges traditional distinctions between fine art and everyday life, reminding us of the dignity and significance found in the most humble of circumstances.