ense!--it's because you don't steer right."

"I remember, when I was a young man, I once took a fancy to rowing," said
Mr. Crobble one day to me. "I wasn't then quite so round as I am at
present. Cousin Tom and I hired a wherry, but somehow we found we didn't
make much way. Tom was steering, and I took the sculls, sitting my back
to him like a gaby!"

"I, think there must be something wrong about your rowing," said Tom.

"My rowing!" cried I; "nonsense!--it's because you don't steer right.
Well, at last a waterman came alongside, and grinning (the fellow
couldn't help it) good-naturedly, pointed out the cause of our dilemma;
at which we both laughed heartily. Ever since that time I've been of
opinion, that unless people, 'who row in the same boat,' understand each
other, they'll never get along--"

I smiled at this lengthy prologue, not conceiving to what it could
possibly lead.

"Now, Mr. Andrew," resumed he, "I mean to be very industrious, and devote
a whole day to giving you an insight into the business; after which I
expect you'll pull away, while I only steer, which will suit me to a T--,
you understand."

"Exactly, sir," I replied; and, in consequence, he really set about the
task; and I soon acquired sufficient knowledge in the business, as not
only to row in the same boat with him, but, what was still more agreeable
to my patron's indolence, to manage the "craft" without his assistance.

Six months after the departure of Monsieur Dubois, he sent a remittance,
with interest on the amount, advanced by Mr. Crobble, with a long epistle
to me, stating, that he had entered into partnership with his elder
brother, and commenced the business of a banker, under the firm of
"Dubois Freres," at the same time informing me that they were already
doing a large stroke of business, and wanted an agent in London,
requesting me to inform him if it would be agreeable to Mr. Crobble for
them to draw upon his respectable house.

I saw at once the advantages of this correspondence, and so warmly
solicited Mr. Crobble to accede, that he at last consented, provided I
undertook the whole management of the affair.

The English were now daily flocking to Paris, and the money required for
their lavish expenditure in the gay capital of France compelled their
application to the bankers.

Messrs. Dubois Freres had their share of this lucrative business, and, as
their agents in London, we necessarily became participators in th