es without counting them: but before leaving
the room he made his estimable adviser promise to assist him at the
decisive moment, and help him to prepare one of those clear financial
statements which make creditors say: "This is an honest man who has been
extremely unfortunate."

M. Fortunat was admirably fitted to render this little service; for he
devoted such part of his time as was not spent in hunting for missing
heirs to difficult liquidations, and he had indeed made bankruptcy
a specialty in which he was without a rival. The business was a
remunerative one, thanks to the expedient he had revealed to the
coal-merchant--an expedient which is common enough nowadays, but of
which he might almost be called the inventor. It consisted in compelling
the persons who asked for his advice to purchase worthless shares
at whatever price he chose to set upon them, and they were forced to
submit, under penalty of denunciation and exposure.

The client who followed the coal-merchant proved to be a simple
creature, who had called to ask for some advice respecting a slight
difficulty between himself and his landlord. M. Fortunat speedily
disposed of him, and then, opening the door leading into the outer
office, he called: "Cashier!"

A shabbily-dressed man, some thirty-five years of age, at once entered
the private sanctum, carrying a money-bag in one hand and a ledger in
the other.

"How many debtors were visited yesterday?" inquired M. Fortunat.

"Two hundred and thirty-seven."

"What was the amount collected?"

"Eighty-nine francs."

M. Isidore Fortunat's grimace was expressive of satisfaction. "Not bad,"
said he, "not at all bad."

Then a singular performance began. M. Fortunat called over the names of
his debtors, one by one, and the cashier answered each name by reading
a memorandum written against it on the margin of a list he held. "Such
a one," said the agent, "and such a one--and such----" Whereupon the
cashier replied: "Has paid two francs--was not at home--paid twenty
sous--would not pay anything."

How did it happen that M. Fortunat had so many debtors? This question
can be easily answered. In settling bankrupts' estates it was easy for
him to purchase a large number of debts which were considered worthless,
at a trifling cost, and he reaped a bountiful harvest on a field which
would have yielded nothing to another person. It was not because he
was rigorous in his demands; he conquered by patience, gentle