"Oh, yes, I have got that;" and the Captain unlocked his desk and
took out an account-book. "It has been lying there ever since. It
took a wonderful lot of trouble to do, and I had a clerk and two men
in for a fortnight, for of course John and the boys were attending to
their usual duties. I have often wondered since why I should have had
all that trouble over a matter that has never been of the slightest
use to me."

"Well, I hope you will take it again, sir; it is a trouble, no doubt,
but you will find it a great advantage."

"Are you sure you think it needful, Cyril?"

"Most needful, Captain Dave. You will see the advantage of it
afterwards."

"Well, if you think so, I suppose it must be done," the Captain said,
with a sigh; "but it will be giving you a lot of trouble to keep this
new book of yours."

"That is nothing, sir. Now that I have got all the back work up it
will be a simple matter to keep the daily work straight. I shall find
ample time to do it without any need of lengthening my hours."

Cyril now set to work in earnest, and telling Mrs. Dowsett he had
some books that he wanted to make up in his room before going to bed,
he asked her to allow him to keep his light burning.

Mrs. Dowsett consented, but shook her head and said he would