thousand for goodwill, and stock, and fixtures. For
John Foster and Son has been a shop i' Monkshaven this eighty years
and more; and I dunnot think there's a man living--or dead, for that
matter--as can say Fosters wronged him of a penny, or gave short
measure to a child or a Cousin Betty.'

They all four shook hands round with the same heartiness as if it
had been a legal ceremony necessary to the completion of the
partnership. The old men's faces were bright with smiles; the eyes
of the young ones sparkled with hope.

'But, after all,' said Jeremiah, 'we've not told you particulars.
Yo're thanking us for a pig in a poke; but we had more forethought,
and we put all down on a piece o' paper.'

He took down a folded piece of paper from the mantel-shelf, put on
his horn spectacles, and began to read aloud, occasionally peering
over his glasses to note the effect on the countenances of the young
men. The only thing he was in the habit of reading aloud was a
chapter in the Bible daily to his housekeeper servant; and, like
many, he reserved a peculiar tone for that solemn occupation--a tone
which he unconsciously employed for the present enumeration of
pounds, shillings, and pence.

'Average returns of the last three years, one hundred and
twenty-seven pounds, three shillings, and seven penny and one-sixth
a week. Profits thereupon thirty-four per cent.--as near as may be.
Clear profits of the concern, after deducting all expenses except
rent--for t' house is our own--one thousand two hundred and two
pound a year.'

This was far more than either Hepburn or Coulson had imagined it to
be; and a look of surprise, almost amounting to dismay, crept over
their faces, in spite of their endeavour to keep simply motionless
and attentive.

'It's a deal of money, lads, and the Lord give you grace to guide
it,' said Jeremiah, putting down his paper for a minute.

'Amen,' said John, shaking his head to give effect to his word.

'Now what we propose is this,' continued Jeremiah, beginning afresh
to refer to his paper: 'We will call t' value of stock and fixtures
two thousand one hundred and fifty. You may have John Holden,
appraiser and auctioneer, in to set a price on them if yo' will; or
yo' may look over books and bills; or, better still, do both, and so
check one again t'other; but for t' sake o' making the ground o' the
bargain, I state the sum as above; and I reckon it so much capital
left in yo'r hands for the use o' w