derived profound satisfaction from making an appointment for
this purpose. I always thought this was business, this was the way to
confront the thing, this was the way to take the foe by the throat. And
I know Herbert thought so too.

We ordered something rather special for dinner, with a bottle of
something similarly out of the common way, in order that our minds might
be fortified for the occasion, and we might come well up to the mark.
Dinner over, we produced a bundle of pens, a copious supply of ink, and
a goodly show of writing and blotting paper. For there was something
very comfortable in having plenty of stationery.

I would then take a sheet of paper, and write across the top of it, in a
neat hand, the heading, "Memorandum of Pip's debts"; with Barnard's Inn
and the date very carefully added. Herbert would also take a sheet of
paper, 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