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288 and write across it with similar formalities, "Memorandum of Herbert's debts."

Each of us would then refer to a confused heap of papers at his side, which had been thrown into drawers, worn into holes in pockets, half-burnt in lighting candles, stuck for weeks into the looking-glass, and otherwise damaged. The sound of our pens going refreshed us exceedingly, insomuch that I sometimes found it difficult to distinguish between this edifying business proceeding and actually paying the money. In point of meritorious character, the two things seemed about equal.

When we had written a little while, I would ask Herbert how he got on? Herbert probably would have been scratching his head in a most rueful manner at the sight of his accumulating figures.

"They are mounting up, Handel," Herbert would say; "upon my life they are mounting up."

"Be firm, Herbert," I would retort, plying my own pen with great assiduity. "Look the thing in the face. Look into your affairs. Stare them out of countenance."

"So I would, Handel, only they are staring me out of countenance."

However, my determined manner would have its effect, and Herbert would fall to work again. After a time he would give up once more, on the plea that he had not got Cobbs's bill, or Lobbs's, or Nobbs's, as the case might be.

"Then, Herbert, estimate; estimate it in round numbers, and put it down."

"What a fellow of resource you are!" my friend would reply, with admiration. "Really your business powers are very remarkable."

I thought so too. I established with myself, on these occasions, the reputation of a first-rate man of business—prompt, decisive, energetic, clear, cool-headed. When I had got all my responsibilities down upon my list, I compared each with the bill, and ticked it off. My self -approval when I ticked an entry was quite a luxurious sensation. When I had no more ticks to make, I folded all my bills up uniformly, docketed each on the back, and tied