cross it to my banker's. And if any of you gents like a glass of punch
this evening at eight o'clock, Bob Swinney's your man, and nothing to
pay. If Mr. Brough _would_ do me the honour to come in and take a whack?
Come, don't say no, if you'd rather not!"

We couldn't stand this impudence, and all burst out laughing like mad.

"Leave the room!" yelled Mr. Brough, whose face had turned quite blue;
and so Bob took his white hat off the peg, and strolled away with his
"tile," as he called it, very much on one side. When he was gone, Mr.
Brough gave us another lecture, by which we all determined to profit; and
going up to Roundhand's desk put his arm round his neck, and looked over
the ledger.

"What money has been paid in to-day, Roundhand?" he said, in a very kind
way.

"The widow, sir, came with her money; nine hundred and four ten and
six--say 904_l_. 10_s_. 6_d_. Captain Sparr, sir, paid his shares up;
grumbles, though, and says he's no more: fifty shares, two
instalments--three fifties, sir."

"He's always grumbling!"

"He says he has not a shilling to bless himself with until our dividend
day."

"Any more?"

Mr. Roundhand went through the book, and made it up nineteen hundred