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 firm sat in the house, writing out plans and ideas and scribbling down his accounts (which must have been complicated) on gilt-edged correspondence cards. From time to time he abused his creditors, who were numerous.

Ukridge's financial methods were always puzzling to the ordinary mind. We had hardly been at the farm a day before he began to order in a vast supply of necessary and unnecessary articles—all on credit. Some he got from the village, others from neighboring towns. He has a way with him, like Father O'Flynn, and the tradesmen behaved beautifully. The things began to pour in from all sides—suits, groceries (of the very best), a piano, a gramophone, and pictures of all kinds. He was not one of those men who want but little here below. He wanted a great deal, and of a superior quality. If a tradesman suggested that a small check on account