resumed his little cat-like tormentor, letting
him go a little way, to nail him again by-and-by;
"you have cooked the books in time; and
Cocker was a fool to you. 'Twill be all down
in black and white. Great sacrifices: no
reserve: creditors take everything; dividend,
fourpence in the pound, furniture of house and
bank, Mrs. Hardie's portrait, and down to the
coalscuttle. Bankrupt saves nothing but his
honour, —— and the six thousand pounds or
so he has stitched into his old great-coat: hands
his new one to the official assignees, like an
honest man."

Hardie uttered something between a growl
and a moan.

"Now comes the per contra: poor little
despised Noah Skinner has kept genuine books,
while you have been preparing false ones. I
took the real figures home every afternoon on
loose leaves: and bound 'em: and very curious
they will read in Court alongside of yours. I
did it for amusement o' nights; I'm so solitary,
and so fond of figures: I must try and turn
them to profit; for I'm out of place now in my old
age. Dearee me! how curious that you should
go and pick out me of all men, to turn into the
street like a dog—like a dog—like a dog."

Hardie turned his head away; and, in that
moment of humiliation and abject fear, drank all
the bitterness of moral death.

His manhood urged him to defy Skinner and
return to the straight path, cost what it might.
But how could he? His own books were all
falsified. He could place a true total before
his creditors by simply adding the contents of
his secret hoard to the assets of the Bank; but
with this true arithmetical result he could not
square his books, except by conjectural and
fabricated details, which would be detected, and
send him to prison; for who would believe he
was lying in figures only to get back to the
truth? No, he had entangled himself in his
own fraud, and was at the mercy of his servant.
He took his line. "Skinner, it was your interest
to leave me whilst the Bank stood; then you
would have got a place directly; but since you
take umbrage at my dismissing you for your own
good, I must punish you—by keeping you."

"I am quite ready to stay and serve you,
sir," replied Skinner hastily: "and as for my
angry words, think no more of them! It went
to my heart to be turned away at the very time
you need me most."

("Hypocritical rogue!") thought Hardie.
"That is true, Skinner," said he; "I do indeed
need a faithful and sympathising servant, to
advise, support, and aid me. Ask yourself
whether any man in England needs a confidant
more than I! It was bitter at first to be
discovered even by you: but now I am glad you
know all; for I see I have undervalued your
ability as well as your zeal."

Thus Mr. Hardie bowed his pride to flatter
Skinner: and soon saw by the little fellow's
heightened colour that this was the way to make
him a clerk of wax.

The Banker and his clerk were reconciled.
Then the latter was invited to commit himself
by carrying on the culinary process in his own
hand. He trembled a little: but complied, and
so became an accomplice; on this his master
took him into his confidence, and told him
everything it was impossible to hide from him.

"And now, sir," said Skinner, "let me tell
you what I did for you this morning. Then
perhaps you won't wonder at my being so
peppery. Maxley suspects: he came here and
drew out every shilling. I was all in a
perspiration what to do. But I put a good face
on, and—"

Skinner then confided to his principal how he
had evaded Maxley, and saved the Bank; and
the stratagem seemed so incredible and droll,
that they both laughed over it long and loud.
And in fact it turned out a first rate practical
jest; cost two lives.

While they were laughing, the young clerk
looked in, and said, "Captain Dodd, to speak
with you, sir!"

"Captain Dodd!!!" And all Mr. Hardie's
forced merriment died away, and his face
betrayed his vexation for once. "Did you go and
tell him I was here?"

"Yes, sir: I had no orders; and he said you
would be sure to see him."

"Unfortunate! Well, you may show him in,
when I ring your bell."

The youngster being gone, Mr. Hardie
explained to his new ally in a few hurried words
the danger that threatened him from Miss Julia
Dodd. "And now," said he, "the women have
sent her Father to soften his. I shall be told
his girl will die if she can't have my boy, &c.
As if I care who lives or dies."

On this Skinner got up all in a hurry, and
offered to go into the office.

"On no account," said Mr. Hardie, sharply.
"I shall make my business with you the excuse
for cutting this love-nonsense mighty short.
Take your book to the desk, and seem buried
in it!"

He then touched the bell, and both confederates
fell into an attitude: never were a pair so
bent over their little accounts; lies, like
themselves.

Instead of the heartbroken father their comedy
awaited, in came the gallant sailor with a brown
cheek reddened by triumph and excitement, and
almost shouted in a genial jocund voice, "How
d'ye do, sir? It is a long time since I came
across your hawse." And with this he held out
his hand cordially. Hardie gave his mechanically,
and remained on his guard; but somewhat
cmzzled. Dodd shook his cold hand heartily.
"Well, sir, here I am, just come ashore, and
visiting you before my very wife: what d'ye
think of that?"

' I am highly honoured, sir," said Hardie:
then, rather stiffly and incredulously, "and to
what may I owe this extraordinary preference?
Will you be good enough to state the purport
of this visit—briefly—as Mr. Skinner and I are
much occupied."

"The purport? Why what does one come