le secret which affects both you and me.
Would you like to hear it?"

"Yes, Arthur."

"Father is going to take both of us into the office, to learn
business. I shall only be there about half the day, but you will have
full hours. How will you like that?"

"It is the very thing I would like above all others," said Sam, with
animation. "I want to be doing something. I want to earn my own
living. When are we to go into the office?"

"On the first of September."

"Not till then?"

"No; we are to spend the summer at the White Mountains. Late in August
Charlie will sail for Europe, where he is to travel for a year, and we
two are to be disposed of as I have told you."

"It was a lucky day for me, Arthur, when I became your companion. But
for that I might have been the same shiftless fellow I was before, fit
for nothing except to run errands or sell newspapers."

"Are you sure you are fit for anything better now?" asked Arthur,
mischievously.

"I hope so," said Sam. "Time will show."

The arrangement indicated was carried out. Sam, through his bright,
sunny disposition, had become a favorite with all the Browns, who,
besides, felt grateful to him for the good effect his companionship
had had upon Arthur's health and happiness. It had long been
understood between Charlie and his father that Sam was eventually to
be taken into the office, and promoted as rapidly as his abilities
would justify. He was allowed a liberal salary, and continued a member
of Mr. Brown's family.

CHAPTER XXXII.

CONCLUSION.

Henry Martin meanwhile had not stood still. Two years after Sam
entered Mr. Brown's counting-room Henry became chief clerk in the
office of his New York employer. Mr. Hamilton had permitted him to
share in the general ventures of the firm, and this had enabled Henry,
with his habits of prudence, combined with his savings from a largely
increased salary, to lay up four thousand dollars, which were securely
invested. His salary now was one hundred dollars a month, and he was
promised, on the approaching first of January, further increase. His
prudence, industry and self-denial had reaped their fitting reward.

He had never heard a word from Sam since the latter left New York for
Boston.

It would be difficult to explain why Sam had not written, for he had
learned to respect Henry, and to prize the traits he had formerly
laughed at.

"I am afraid Sam has come to no good," Henry sometimes said to
himself. "