t he was an honest man and a well-meaning man, were at
least glad that their affairs were in the hands of some one else.

He rose and solemnly greeted the widow and her two sons as they entered.

"I am sorry to intrude at such a time," said he, "but as your late
husband's adviser, I considered it right to call and make you acquainted
with his affairs."

Here Mr Richmond smiled, greatly to Reginald's indignation.

"Thank you," said Mrs Cruden; "sit down, please, Mr Richmond."

Mr Richmond obeyed, dubiously eyeing the two boys as he did so.

"These are your sons, I presume?" said he to Mrs Cruden.

"They are," said she.

Mr Richmond rose and solemnly shook hands with each of the lads,
informing each with a smile as he did so that he was pleased to make his
acquaintance.

"You wish the young gentlemen to remain, perhaps?" he inquired, as he
resumed his seat.

"To be sure," said Mrs Cruden, somewhat nettled at the question; "go
on, please, Mr Richmond."

"Certainly, madam," said the lawyer. "May I ask if you are acquainted
with the late Mr Cruden's state of affairs?"

"I wish to hear that from you," said the widow, "and with as little
delay as possible, Mr Richmond."

"Certainly, madam. Mr Cruden honoured me with his confidence on these
matters, and I believe, next to himself, I knew more about them than any
one else."

Here Mr Richmond paused and smiled.

"In fact," continued he, "I may almost say I knew more about them than
he did himself, for your excellent husband, Mrs Cruden, was not a good
man of business."

Reginald could not stand the smile which accompanied this observation,
and said, somewhat hotly,--

"Look here, Mr Richmond, if you will say what you've got to say without
laughing and speaking disrespectfully of my father, we shall be glad."

"Certainly, Master Cruden," said the lawyer, a trifle disconcerted by
this unexpected interruption. Then turning to the widow he continued,--

"The fact is, madam, the late Mr Cruden was, I fear, under the
impression that he was considerably better off than he was."

Mr Richmond paused as if for a reply, but as no one spoke he
continued,--

"I am sorry to say this appears to have been the case to a much larger
extent than even I imagined. Your late husband, Mrs Cruden, I believe
spent largely on his estate here, and unfortunately kept no accounts. I
have frequently entreated him to reckon over his expenditure, but he
always replied that it was