n," added Marian.

"Nonsense! We will talk of that some other time."

"I think you had better open that bag," I suggested.

It was opened, and all the money which the junior partner had gathered
together was taken from it. Mrs. Whippleton's treasure was found, just
as I had left it, with the seals unbroken.

"That is Phil's, and contains nothing belonging to the firm," said Mr.
Whippleton, as the officer produced the package. "I hope you will give
it to him."

I explained the nature of the contents, and to my great gratification
it was restored to me. The graceless son acknowledged that he had
signed his mother's name to the order upon me for its delivery. He had
procured the nurse for his mother, and she informed him what had been
done during our interview. It appeared that she had placed herself at
the door for this purpose.

"Mr. Collingsby, I hope you don't intend to proceed against me, now
that I have made all the restitution in my power," said the culprit.

"I don't know; I will see."

"The false invoices cover about forty thousand dollars. My capital in
the firm, and my share of the profits, will reimburse you for about
thirty thousand. I will give you a deed of my lands for the balance, so
that you will lose nothing by me."

"I have lost through you my confidence in mankind," replied Mr.
Collingsby. "I have no desire to persecute you."

"I have given up every dollar I took with me. My yacht will bring a
thousand dollars. You shall have that."

"I will take the boat at that price, and place the amount to your
credit."

"Thank you, sir."

"For the rest, I will consider the matter; but for the present, you
must be where I can find you."

The officers conveyed him to the prison, where he had an opportunity to
reflect upon the folly of worldly wisdom.

"Philips, you have done well," said Mr. Collingsby, as the door closed
upon the departing junior of the firm. "You have been honest and
faithful, and I thank you."

"So do I," added the old gentleman. "It seems we haven't lost anything,
after all."

"Philips has--"

"Philip, if you please, sir," I interposed.

"Excuse me; Philip has saved us from loss, and as he is very fond of
boats, I propose to make him a present of the yacht belonging to Mr.
Whippleton, as a testimonial of our gratitude. What do you say,
father?"

"Certainly, Richard," replied the patriarch.

"I have already taken Mr. Faxon into the firm, and the business will
continue