whom they had telegraphed for information and advice. They were
extremely nervous, but Montgomery Brewster was too eager and excited to
notice the fact.

"A tall, bearded stranger was here this morning asking for you, Mr.
Brewster," said Ripley, his head bent over some papers on his desk.

"Ah! Jones, I'm sure. I've always imagined him with a long beard," said
Monty, relief in his voice.

"It was not Mr. Jones. We know Jones quite well. This man was a
stranger and refused to give his name. He said he would call at Mrs.
Gray's this afternoon."

"Did he look like a constable or a bill-collector?" asked Monty, with a
laugh.

"He looked very much like a tramp."

"Well, we'll forget him for the time being," said Monty, drawing the
report from his pocket. "Would you mind looking over this report,
gentlemen? I'd like to know if it is in proper form to present to Mr.
Jones."

Grant's hand trembled as he took the carefully folded sheet from
Brewster. A quick glance of despair passed between the two lawyers.

"Of course, you'll understand that this report is merely a synopsis of
the expenditures. They are classified, however, and the receipts over
there are arranged in such a way that Mr. Jones can very easily verify
all the figures set out in the report. For instance, where it says
'cigars,' I have put down the total amount that went up in smoke. The
receipts are to serve as an itemized statement, you know." Mr. Ripley
took the paper from his partner's hand and, pulling himself together,
read the report aloud. It was as follows:

NEW YORK, Sept. 23, 19--. To SWEARENGEN JONES, ESQ.

Executor under the will of the late James T. Sedgwick of Montana:

In pursuance of the terms of the aforesaid will and in accord with the
instructions set forth by yourself as executor, I present my report of
receipts and disbursements for the year in my life ending at midnight
on Sept. 22. The accuracy of the figures set forth in this general
statement may be established by referring to the receipts, which form a
part of this report. There is not one penny of Edwin Peter Brewster's
money in my possession, and I have no asset to mark its burial place.
These figures are submitted for your most careful consideration.

ORIGINAL CAPITAL ........................... $1,000,000.00

"Lumber and Fuel" misfortune ................... 58,550.00
Prize-fight misjudged ........................... 1,000.00
Monte Carlo education ...........