part, sir,” Mr. Bultiwell pronounced furiously, “if you were to hold your tongue about bad debts.”

Jacob snapped his fingers.

“I don’t owe any man a farthing,” he declared.

“An undischarged bankrupt—”

“Sold again,” Jacob interrupted amiably. “Got my discharge last week.”

Mr. Bultiwell found his tongue at the same time that he lost his temper.

“So that’s the reason you’re butting in here amongst gentlemen whom you’ve lost the right to associate with!” he exclaimed. “You think because you’re whitewashed by the courts you can count yourself an honest man again, eh? You think that because—”

“Wrong—all wrong,” Jacob interrupted once more, with ever-increasing geniality. “You’ll have to guess again.”

Mr. Groome—the very superior Mr. Groome, who had married a relative of Mr. Bultiwell’s, and who occasionally wore an eyeglass and was seen in the West End—intervened with gentle sarcasm.

“Mr. Pratt has perhaps come to tell us that it is his intention to celebrate the granting of his discharge by paying his debts in full.”

Jacob glanced at the speaker with the air of one moved to admiration.

“Mr. Groome, sir,” he pronounced, “you are a wizard! You must have seen right through into the breast pocket of my coat. Allow me to read you a couple of letters.”

He produced these amazing documents, leisurely unfolding the first. There was no question of newspapers now.

“You will remember,” he said, “that I came to grief because I stood bondsman to my brother, who was out prospecting for oil lands in America. ‘Disgraceful speculation’ Mr. Bultiwell called it, I think. Well, this letter is from Sam:”

“It’s a fairy tale!” Mr. Groome gasped.

“Let me see the letter,” the accountant implored.

Mr. Bultiwell only breathed hard.

“The other communication,” Jacob continued, unfolding a stiff sheet of paper, “is from the Bank of England, and it is what you might call short and sweet:”

“One hundred thousand pounds! God bless my soul!” Mr. Bultiwell gasped.

“I shall be at your office, Mr. Pedlar,” Jacob announced, folding up the letters, “at eleven o’clock.”

“It is your intention, I presume,” the accountant enquired, “to pay your debts in full?”

“Certainly,” Jacob replied. “I thought I had made that clear.”

“A very laudable proceeding,” Mr. Pedlar murmured approvingly.

The train was beginning to slacken speed. Jacob rose to his feet.

“I am changing carriages here,” he remarked. “I am obliged to you all for putting up with my company for so long.”

Mr. Bultiwell cleared his throat. There was noticeable in his tone some return of his former pomposity.

“Under the present circumstances, Mr. Pratt,” he said, “I see no reason why you should leave us. I should like to hear more about your wonderful good fortune and to discuss with you your plans for the future. If you are occupied now, perhaps this evening at home. My roses are worth looking at.”

Jacob smiled in a peculiar fashion.

“I have a friend waiting for me in the third-class portion of the train,” he replied. “Until eleven o’clock, Mr. Pedlar.”

CHAPTER II

The melancholy man was seated in his favourite corner, gazing out at the landscape. He scarcely looked up as Jacob entered. It chanced that they were alone.

“Richard Dauncey,” Jacob said impressively, as soon as the train had started again, “you once sat in that corner and smiled at me when I got in. I think you also wished me good morning and admired my rose.”

“It was two years ago,” Dauncey assented.

“Did you ever hear of a man,” Jacob went on, “who made his fortune with a smile? Of course not. You are probably the first. Look at me steadfastly. This is to be a heart-to-heart talk. Why do you go about looking as though you were the most miserable creature on God’s earth?”

Richard Dauncey sighed.

“You needn’t rub it in. My appearance is against me in business and in every way. I can’t help it. I have troubles.”

“They are at an end,” Jacob declared. “Don’t jump out of the window or do anything ridiculous, my friend, but sit still and listen. You have been starving with a wife and two children on three pounds a week. Your salary from to-day is ten pounds a week, with expenses.”

Dauncey shook his head.

“You are not well this morning, man.”

Jacob produced the letters and handed them over to his friend, who read them with many exclamations of wonder. When he returned them, there was a little flush in his face.

“I congratulate you, Jacob,” he said heartily. “You are one of those men who have the knack of keeping a stiff upper lip, but I know what you have suffered.”

“Congratulate yourself, too, old chap,” Jacob enjoined, holding out his hand. “Exactly what I am going to do in the future I haven’t quite made up my mind, but this I do know—we start a fresh life from lunch-time to-day, you and I. You can call yourself my secretary, for want of a better description, until we settle down. Your screw will be ten pounds a week, and if you refuse the hundred pounds I am going to offer you at our luncheon table at Simpson’s to-day, I shall knock you down.”

Dauncey apologised shamefacedly, a few minutes later, for a brief period of rare weakness.

“It’s the wife, old chap,” he explained, as they drew near the terminus. “You see, I married a little above my station, but there was never any money, and the two kids came and there didn’t seem enough to clothe them properly, or feed them properly, or put even a trifle by in case anything should happen to me. Life’s been pretty hard, Jacob, and I can’t make friends. Or rather I never have been able to until you came along.”

They shook hands once more, a queer but very human proceeding in those overwrought moments.

“Just you walk to the office this morning,” Jacob said, “with your head in the air, and keep on telling yourself there’s no mistake about it. You’re going home