of the lake."

"I should like to go with you first rate."

"My friend Waterford, who has made his fortune by speculating in lands,
keeps a boat just like the Florina; and last summer he went to Detroit
and back in her."

The picture he drew of life on the lake pleased me exceedingly, and I
could not but sigh when I thought that such amusements were only for
rich men. A poor boy, like me, had no right to think of them. Mr.
Whippleton had come about, and at dark we were at the mouth of Chicago
River again. I took in the jib, and he moored the boat near the lake.
When we had put everything in order, he invited me to sail with him the
next day.

"To-morrow will be Sunday," I suggested.

"What of it? The Florina sails just as well on Sunday as on any other
day."

"I would rather not sail on Sunday. I want to go to church and to
Sunday school."

"I didn't think that of you," replied the skipper, contemptuously. "I
always sail Sundays, and I expect to race with Waterford to-morrow."

"I hope you will excuse me, sir; I would rather not go."

I saw that he was disgusted with me, but I could not yield this point.
I went home, feeling that I had offended my employer, who evidently
wished me to assist him in handling the boat.

CHAPTER IX.

IN WHICH PHIL ATTEMPTS TO MAKE OUT A TRIAL BALANCE.

I went to church and to Sunday school as usual the next day; and I knew
that I felt better than I should have done on board of the Florina. The
next day, however, when I met Mr. Whippleton in the counting-room, he
seemed to have laid up no grudge against me: on the contrary, I thought
he was rather more pleasant and considerate than usual; but perhaps his
conduct was only in contrast with what I had expected.

On Thursday morning, Bob Murray, the new entry clerk, appeared, and I
spent the forenoon in initiating him into the mysteries of his duty. In
the afternoon I commenced posting, for Mr. Whippleton had been so busy
with his boat, and with his other out-door occupations, that the books
were somewhat behindhand. While I was thus engaged, I obeyed the
instructions of the junior partner, and examined carefully into the
system by which the accounts were kept. I began early in the morning
and worked till late at night, until I had posted everything down to
the Saturday of the preceding week. Then I had no difficulty in keeping
the work up.

Mr. Whippleton was away now a large portion of the time. I knew that he
was en