w," said Mr. Whippleton, as he
headed the boat down the lake. "We are out of the river, and we have
plenty of sea room here. You may clear away the jib."

I had already learned what the jib was, and I went out on the bowsprit,
as I had seen the men do on other vessels. I loosed the sail, and
hoisted it. The jib-sheets led aft to the standing-room; and, as soon
as I had made fast the halyard, the skipper luffed up and fastened down
the jib. The boat heeled over, and began to cut through the water at a
very exciting rate. It was a very pleasing and delightful sensation to
me, and from that moment I became a sailor in my aspirations. I had
never seen the salt water, and had a very indefinite idea of the
expanse of ocean.

"How do you like it, Phil?" asked Mr. Whippleton.

"Very much, sir."

"I'm glad you do, for I want some one to sail with me. This boat is
rather large to be handled comfortably by one man, and two make it a
pleasant thing for both of them. Sit down here, and make yourself
happy," he added, pointing to the cushioned seat at his side.

I accepted his polite invitation, and thought he was very considerate
to me, his humble clerk. He then explained my duty in tacking or coming
about, which was to let go the jib-sheet on the lee side, when the sail
shook, and haul in on the weather side. To illustrate the point, he
made a tack and ran in towards the shore. I readily understood the
whole matter, and by this time I felt that I could sail the Florina
myself.

"Phil, you break in as a book-keeper a great deal better than I
expected you would," said Mr. Whippleton, when he had tacked again, and
was standing along the shore with the wind on the beam.

"I have taken an interest in the subject, and studied it very
attentively. My father, who served his time at the desk, gave me a
great deal of instruction."

"Who is your father?"

"He was formerly a merchant, but now he is the agent of a wealthy
real-estate owner."

"He instructed you very well. Has Mr. Collingsby said anything to you
lately about your duties?"

"No, sir; he has hardly spoken to me since I have been in the
counting-room; never, except to ask me a question," I replied.

"He does not say much to any one; but he is well pleased with your
work, and spoke of the neat appearance of your books to-day."

"I am certainly very much obliged to him," I added, delighted with this
testimony; for I felt that it was the first point I had gained towar