"From Alderman Cute, Sir Joseph."

"Is this all? Have you nothing else, Porter?" inquired Sir Joseph.

Toby replied in the negative.

"You have no bill or demand upon me--my name is Bowley, Sir Joseph
Bowley--of any kind from anybody, have you?" said Sir Joseph. "If you
have, present it. There is a cheque-book by the side of Mr. Fish. I
allow nothing to be carried into the New Year. Every description of
account is settled in this house at the close of the old one. So that if
death was to--to--"

"To cut," suggested Mr. Fish.

"To sever, sir," returned Sir Joseph, with great asperity, "the cord of
existence--my affairs would be found, I hope, in a state of
preparation."

"My dear Sir Joseph!" said the lady, who was greatly younger than the
gentleman. "How shocking!"

"My Lady Bowley," returned Sir Joseph, floundering now and then, as in
the great depth of his observations, "at this season of the year we
should think of--of--ourselves. We should look into our--our accounts.
We should feel that every return of so eventful a period in human
transactions involves matter of deep moment between a man and his--and
his banker."

Sir Joseph delivered these words as if he felt the full morality of what
he was saying, and desired that even Trotty should have an opportunity
of being improved by such discourse. Possibly he had this end before him
in still forbearing to break the seal of the letter, and in telling
Trotty to wait where he was a minute.

"I _am_ the Poor Man's Friend," observed Sir Joseph, glancing at the
poor man present. "As such I may be taunted. As such I have been
taunted. But I ask no other title."

"Bless him for a noble gentleman!" thought Trotty.

"I don't agree with Cute here, for instance," said Sir Joseph, holding
out the letter. "I don't agree with the Filer party. I don't agree with
any party. My friend, the Poor Man, has no business with any thing of
that sort, and nothing of that sort has any business with him. My
friend, the Poor Man, in my district, is my business. No man or body of
men has any right to interfere between my friend and me. That is the
ground I take. I assume a--a paternal character toward my friend. I say,
'My good fellow, I will treat you paternally.'"

With that great sentiment, he opened the Alderman's letter, and read it.

"Very polite and attentive, I am sure!" exclaimed Sir Joseph. "My lady,
the Alderman is so obliging as to remind me that he has had 'the
dist