lars to the stock item it will come
out right."

Mr. Whippleton had dropped into a chair, and looked paler than ever.

CHAPTER X.

IN WHICH PHIL IS PERPLEXED ABOUT CERTAIN INVOICES.

"What's the matter, sir? Are you sick?" I asked, startled by the deadly
pallor on the cheeks and lips of the junior partner.

"I don't feel very well, but I shall be better in a moment," he
replied, faintly.

"What shall I do for you?"

"Nothing, Phil; I feel better now. I'm subject to these ill turns in
the summer. I shall be all right in a few minutes. I'll bring down
those invoices to-morrow. I bought my boat last year, hoping to cure
myself of them by using exercise in the fresh air."

I waited a few minutes, and he recovered in a great measure from the
sudden attack; but he was still pale, and appeared to be very nervous.

"The doctor told me if I attended to business so closely, I should
break down altogether," he continued, rising from his chair.

"Well sir, I hope you will take a vacation, then," I answered, full of
sympathy.

"I can't do it; that's the trouble. I hoped I should be able to take my
trip round the lake this summer, but I don't see how I can do it. I
have to do all the buying for the concern, and attend to all the
finances. Mr. Collingsby, you know, really does nothing. The whole
establishment rests on my shoulders, and I find I am yielding under the
heavy load."

"I hope I shall soon be able to do more to help you," I replied.

It had occurred to me that the concern had been running itself for
several weeks, for Mr. Whippleton had not been in the office half the
time. I supposed, therefore, from what he said, that he was buying
lumber, or attending to the finances of the establishment, in his
absence, for he appeared to have injured his health very seriously.
From "the speech of people," and from an occasional remark he dropped
himself, I had learned that he was engaged in land speculations, but I
was not willing to believe that these could add very much to his work.

"You have done very well, Phil," said he, kindly. "You have been
faithful, and you have kept your books remarkably well; but taking a
trial balance isn't your forte yet."

"I know I'm stupid, sir."

"Far from it, Phil. I never knew a young man of your age who had so
deep an insight into the science of accounts as you have; but you can't
do everything at once."

"Thank you, sir; you are very kind. Perhaps the taking of trial