ars old, and Ellen Bellows seventeen. The illness
was short, and the daughter was summoned from boarding-school in time
only to attend her mother's funeral. Mr. Bellows, after that, as every
body said, was an altered man. He could not bring his mind to business.
Some people thought at times he acted strangely, by which they meant he
was a little out of his head. Still, his affairs could not suffer while
such a young man as Joel Burns was about. The fact is, in some things
matters were even better managed than before. But great mistakes were
made in the purchase of goods, which Mr. Bellows continued to attend to,
and which Joel had too much respect for his benefactor to criticise. The
succeeding year, speculation in wool ran high. Mr. Bellows was anxious
to go into it. Joel took the freedom of begging him not to do so. The
latter appeared to be persuaded; but he did what was worse than engaging
actively in purchases, for then he would have had Joel's tact and energy
to aid him. He lent his name to an acquaintance, for a very large
amount, who was to go extensively into the scheme with him and divide
the profits. The result was disastrous. Wool fell rapidly. An attempt
was made to borrow money on it and hold it over to the next
season--worse and worse; Mr. Bellows was ruined.

One morning, very early, several attachments were levied on his goods,
and the store was shut up. One of the officers next proceeded to the
house and took possession there, so that Mr. Bellows was now tied hand
and foot.

I suppose few of my readers can appreciate what it is for a man to 'fail
up' in the country. In our large cities, it is regarded, to be sure, as
a misfortune, but one to which every merchant is exposed; and the usual
course is to propose a compromise, obtain a release, and set cheerfully
to work again, with loss of property, doubtless, but _not_ with any
damage to reputation. But in the country, failure is regarded as a
disgrace, and a 'failed man' is looked and pointed at something as a
felon would be.

When Joel Burns awoke in the morning and found every thing in the hands
of the sheriff, he was astounded, for Mr. Bellows had not told him a
word about his last year's operations. He perceived the amounts were
larger than could ever be realized. He took in the whole situation at a
glance. He hastened to consult with Mr. Bellows, but he was listened to
with entire apathy. The merchant would say but little, and that was so
incoher