began to open to the fact that he
was rapidly making a fortune.

It was after the bustle of the Christmas season was over that he made
this discovery. One of his new assistants, a young man named Lyall, was
the means of opening his employer's eyes to the truth. Lyall was a
clever accountant, and had been much surprised from the first that Boone
kept no regular system of books. At the end of the year he suggested
that it would be well to take stock and find out the state of the
business. Boone agreed. Lyall went to work, and in a short time the
result of his labours showed, that after all debts were paid, there
would remain a satisfactory credit-balance at the bank.

On the evening of the day on which this marvellous fact was impressed on
Boone's mind, Gorman called, and found his friend rubbing his hands, and
smiling benignantly in the back room.

"You seem jolly," said Gorman, sitting down, as usual, by the fire, and
pulling out, as usual, the short pipe. "Business gittin' on well?"

"It is," said Boone, standing with his back to the fire, and swaying
himself gently to and fro; "things don't look so bad. I can pay you the
arrears of rent now."

"Oh, can you?" said Gorman. "Ah!"

"Yes, and I'm in a position to pay you fifty pounds of the debt I owe
you besides," said Boone.

"And a bill at three months for the balance?" inquired Gorman.

No, he could not venture to do that exactly, but he hoped to pay a
further instalment before the end of three months.

"Humph! How much may the profits be?"

Boone could not say precisely, not having had all his accounts squared,
but he believed they were considerable.

"I'll be bound they are," said Gorman with a growl; "you won't want to
set things alight now, I daresay."

"Well, I think it'll be as well to wait a bit, and let us make hay while
this sunshine goes on."

"Let _you_ make hay, you mean?"

"Oh, as to that, the most of it will go to your stack for some time to
come, Gorman."

"H'm! and what about the insurance?"

"Well, you know," observed Boone, "it's of no use paying the premium for
nothing. As we don't mean to set the place alight, you know."

"Ay, but the life insurance, I mean," said Gorman.

Boone laughed, and observed that he thought it best not to die just at
that particular time, whereupon Gorman laughed, too, and said he was
about right, and that it would be as well to delay both events in the
meantime; after saying which, he took