swung, heads bowed, the host was elevated, and
then from the great organ rolled the Te Deum,
and filled the high vaults with sacred clamour.

It was over. The chief priest blessed the
congregation from the steps of the altar, and
out into the rain again marched the soldiers, the
officials, the people. We turned to go too, and
then the courteous old scholar, with a lively air
of gratulation, addressed us, and said: "You
will remember this day, and boast of it as one
of the most beautiful in your lives, when you
saw the Fête of the Emperor of the French,
Napoleon the Third, celebrated in the church of
William the Conqueror!"

THE "LONG" FIRM.

THE "Long" Firm is an old-established
house, with head-quarters in Manchester, branch
establishments in most of the principal cities
and towns in the United Kingdom, and
correspondents all over the world. Originally
founded by three brothers of the name of Long,
it has since passed into other hands, though,
like most old and reputable establishments,
the firm is still designated by the name of the
founders.

The principle on which its business is
conducted is extremely simple, and calculated to
result in large profits:—to buy everything, and
to pay for nothing. The firm has never yet
been through the Bankruptcy Court, and it
passed scathless through the recent
commercial crisis which resulted in the ruin of so
many less securely constituted establishments.
Having had commercial relations with the
concern to the extent of upwards of a hundred
pounds, I can testify to the promptitude, tact,
and energy, with which their business is
conducted. Friends of mine have also been
honoured with the favours of the " Long" Firm.

My friend Mr. Layling, sculptor, had exhibited
a number of valuable works in marble, bronze,
and ivory at a Fine Art Exhibition in
Manchester. The term of the exhibition was drawing
to a close without any of these objects being
sold, when Mr. Layling received a note from
a Liverpool gentleman, requesting to know the
lowest price that would be accepted for the
whole collection, the writer being disposed to
purchase it to adorn his mansion. The letter
contained some intelligent and appreciative
remarks on many of the works—particularising
their merits, hinting at defects—and appeared
to be written by a cultivated connoisseur. It was
dated from an aristocratic-sounding square, and
Mr. Layling having little doubt that he was
entering on a correspondence with a wealthy
merchant-prince, replied, naming his terms. The
customer returned answer, that, although he could
not consider the price named, extravagant for
such a collection, it nevertheless exceeded his
present means; but he offered to purchase
several of the articles separately, particularly
mentioning an ivory plaque of a Minerva, which
he directed to be forwarded at once, promising
to send its price, twenty-five guineas, on
receipt. The "plaque" was duly sent. Not
receiving the money or a reply from his patron,
Mr. Layling took a journey to Liverpool from
the south of England, and there hunted up the
square with the aristocratic name from which
the letter was dated. The square was a court.
Knocking at the door of a hovel, he inquired if
Mr. Carruthers lived there? A poorly-dressed
woman said:

"Yes—but he was away; would not return,
for some days."

"Very good; you're his wife, of course.
I'm Mr. Layling, from Surrey. I see how it is
—I have been swindled; but I give you half an
hour in which to return my ivory carving, and
pay my expenses to Liverpool. If you don't do
it, I shall call the police, give you in custody,
and break your windows." And he took a seat.

The woman at first protested that her husband
had pawned the ivory carving; but after a deal
of trouble she produced it from a bundle of rags
in the corner of the room.

Having recovered his Minerva, Mr. Layling
consented to dispense with the police.

"Now," said he, " pay me my thirty-seven
shillings travelling expenses, or I break your
windows."

"Well, sir," replied the woman, "I will be
candid with you. It is no good asking us for
money, for we haven't a sixpence in the house.
We have been very unfortunate lately, and
business dull. It is quite true that we belong
to the "Long" Firm, but we are not the
principals in the business—my husband is merely
employed at a salary of thirty shillings a week,
and a commission on what he brings in. As to
the police, they know us very well; and if you
like to call them, you are welcome. Many
people are weak enough to think we can be
given in charge for this sort of thing, but they
find out their mistake. Their only course is to
sue us for debt; and as we never have anything
to seize, it is never worth while. Some people
waste a deal of money in finding this out.
As for you, sir, I am sure you can't complain,
for you've got your goods back."

Mr. Layling being a determined character,
broke the windows, and left.

My friend Royston, nurseryman and
horticulturist in Hampshire, was actually twice
swindled by the same "Long." One summer
afternoon a gentleman alights from his dog-cart
at Mr. Royston's extensive grounds, and gives in
his card, "Mr. Walter Long, Longsight,
Manchester." He has come to look out some shrubs,
trees, and floricultural rarities, for his "place."
He evinces considerable knowledge of the specimens
shown him, but defers to Mr. Royston's
judgment in the selection. About fifty pounds-
worth are chosen, and promised to be sent off.
Mr. Long explained that he never ran bills,
always preferred to pay cash; but having been
at great expense about his "place," and having
allowed himself to be persuaded to exceed the
amount he intended expending in shrubs, he
supposed his acceptance at two months would