part in the matter. I have known Mrs. Mortomley ever since her marriage, and I would have nothing to do with anything in which she is concerned directly or indirectly. Between her and my own wife, and you and the other creditors, I should lead a nice life. I thank you very much, but I do not see it at all."

"That is all very fine," remarked Mr. Forde, "considering it was through you I knew this Mortomley, and through him we are all let into this hole."

"If you happen to have made a mistake about either statement," observed Mr. Werner, "you can correct it in a few days. I am in no hurry."

The manager opened his mouth to reply, but thinking better of the matter shut it again. Whilst Mr. Benning who had been surveying the trio with an expression of the most impartial distrust, said sharply,

"Come, gentlemen, defer the settlement of your differences to some more suitable opportunity. I cannot stay here all day whilst you discuss extraneous matters. Whom shall we propose for trustee?"

"Hadn't we better have Nelson," suggested Mr. Forde, with a quick glance at Mr. Kleinwort.

"Who is Nelson," asked Mr. Werner.

"One of our clerks; don't you remember?" answered the manager deprecatingly.

"Hadn't you better recommend the nearest crossing-sweeper?" commented Mr. Werner. "He would do quite as well, and perhaps be considered far more respectable."

"You come here, Forde. I know the very person. I want to tell you. Just not for more than one second;" and with that Mr. Kleinwort, with an apologetic smile to his other visitors, drew Mr. Forde out of the office, and whispered a considerable amount of diplomatic advice in his ear while they stood together on the landing.

"I cannot think it is a good thing for you to appear as Mortomley's solicitor in this, Benning," said Mr. Werner when he and that gentleman were left alone.

"I do not see any way in which it can be a bad thing for me," was the calm reply. "Of course I shall keep myself safe."

"I am sure you will do that so long as you are able," argued Mr. Werner. "The question is can you keep your employers safe?"

"I shall do the best in my power, of course, for Mr. Mortomley," answered Mr. Benning.

"Because if there should be any bother about the matter hereafter," continued Mr. Werner, as coolly as if the lawyer had not spoken, "it may be deuced awkward for the St. Vedast Wharf folks—and—and—some other people."

"I do not imagine there will be any bother," said Mr. Benning.

"There is no help for it if you allow Kleinwort to dictate to you."

"I do not intend to allow him to dictate to me," was the reply.

"It was such folly the pair starting off to Homewood yesterday evening and setting Mrs. Mortomley's mane up at once."

"I do not attach much importance to that, but still I am surprised at Kleinwort committing such a mistake; a man who thinks himself so confoundedly clever, too."

"He is clever; he is the cleverest man I knew," commented Mr. Werner.

"I dare say he is," agreed Mr. Benning; "but you remember those who live longest see most of the game, and some one, I doubt not, will live to know how many trumps our little friend really holds."

Mr. Werner laughed—not pleasantly.

"You try to see the cards of all other men, Benning, but you do not show your own."

"I have none to show," was the reply. "A man in my position cannot afford to play at pitch and toss with fortune. Great gains and great losses, great risks and great successes I am forced to leave to—well, say Kleinwort. His name is as good as that of any other man with which to finish the sentence."

"And yet to look at his office," began Mr. Werner.

Mr. Benning had been in it a dozen times before, and knew every article it contained. Nevertheless, he apparently accepted his companion's remark as an invitation to have still another glance, and his eyes wandered slowly and thoughtfully over every object in the room.

When he had quite finished his scrutiny, he said,

"You are quite right. To look around his office, Mr. Kleinwort ought never to have had a transaction with the General Chemical Company, and if I had any young client in whom I was interested, I should advise him never to have a transaction with Mr. Kleinwort."

"Indeed, you are mistaken," remarked Mr. Werner eagerly. "I never meant to imply anything of the kind."

"Oh! indeed," replied the lawyer. "Well, it does not signify, but I thought you did."

"I never do attempt conversation with any one of these fellows but I have reason to repent it," Mr. Werner observed thoughtfully to himself, and there was a considerable amount of truth in the remark. Conversation in the City, if a man have anything to conceal, is about as safe and pleasant an exercise as walking through a field set with spring guns.

Kleinwort's pour-parler kept him safe enough, skirting with pleasant phrases and apparently foolish devices round and about dangerous ground, but Werner did not chance to be quite so great a rogue as his friend, and he certainly regarded life and its successes much more seriously, though not more earnestly, than the man who was good enough to "make use of England."

Upon the whole Mr. Werner felt relieved that before Mr. Benning could take up his parable again the door opened, and Messrs. Forde and Kleinwort reappeared, the latter exclaiming,

"We have got him now; the right man for the right place; Duncombe, you know Duncombe."

"I cannot say that I do," answered Mr. Benning, while Henry Werner, with an impatient "Pshaw," turned on his heel, and walked to the window, against the panes of which a fine drizzling rain was beginning to beat.

"It seems to me, sir," began Mr. Forde irritably, "that as you are unwilling to make any suggestion yourself, you might find some better employment than objecting to the suggestions of others."

"That is enough," was the reply. "Manage the affair after your own lights, and see where they will ultimately land you."

"Who is Duncombe?" inquired Mr. Benning.

"A most respectable man; A1, sir," explained Mr. Forde. "The London representative of Fleck, Handley and Company, whose works are at Oldbury, Staffordshire."

"Oh!" said Mr. Benning. He was beginning to recollect something about Fleck, Handley and Co., and their London representative also.

"A large firm in a large way," continued Mr. Forde. "They have extensive transactions with the G. C. C. Limited."

"Which fact in itself is a proof of respectability and solvency," added Werner with his bitter tongue.

"Ah! but they are not accountants," commented Mr. Benning, affecting unconsciousness of the sneer. "And we must have an accountant, or we shall meet with no end of difficulty. The position of affairs, as I understand it, is this: Mr. Mortomley is either unable to go on or else wishes to stop. The result is the same, let the cause be which it may. He wishes the affair kept quiet or some of his creditors do. To effect this object he wishes me to act for him in the matter. Now, if I am to do so effectually, it is needful for us to have a trustee about whose bona fides there can be no question. It is not enough for us that a man is a very honest fellow or useful or expedient. We must have some one with a known name accustomed to this sort of work. It is perfect waste of time racking our brains to think which Dick or Tom or Harry will answer our purpose best. We can have no Dick or Tom or Harry. This is not a