estions. His plan was so great and reasonable that he
accepted everything as a matter of course.

"You have perhaps wondered," Mr. Westcote began, after they were
seated, "why I have brought you here to-day. I told you that it is a
matter of business details, and so it is. You are Honorary President
of our company and, accordingly, you are a large share-holder. You
were not aware of that before, and I trust you do not mind our keeping
it a secret?"

"No, no; not at all," David replied. "Everything is satisfactory to
me."

"That is good," Mr. Westcote continued. "But as you have such a large
interest in the company, it is necessary that you should have your will
made to save complications in the future. Life is uncertain, you know,
and if anything should happen to you it would make it very difficult
for us if you did not have your business matters attended to."

"Quite right, quite right," David assented. "I have thought about it
somewhat of late, and I am very glad that you have mentioned it. Could
we not have the business attended to at once? It will not take long,
will it?"

"No, it can soon be done," was the reply. "But first of all it will be
necessary for you to state in whose favour you wish to make your will.
Then we can have the papers drawn up, and you can sign them before you,
leave the city."

"Yes, that will be necessary," and David placed his right hand to his
forehead in a thoughtful manner. "I have been thinking that all over,
and know the ones to whom I wish to leave my principal share in the
falls. You see, I want to have people who will take a keen interest in
the undertaking, such as I have, and who will be able to continue the
work when I am gone."

"You are quite right," Mr. Westcote replied, though it was evident that
he with difficulty repressed a smile of amusement at his companion's
words.

"But I am somewhat worried about the others," David continued. "I wish
to leave something to my faithful girl, Betty Bean, to her mother, who
is a widow, and to Captain Peterson and his wife, for they have a hard
struggle to make a living. Now, they are the ones I wish to help as
far as I can, but I have no idea what I ought to leave them."

"How much would you like for them to have?" Mr. Westcote enquired.

"Well, it would be nice if they could have a thousand each. That would
make them so comfortable. But I am afraid such an amount is out of the
question."

"Not at all," was