shall I give the wallet to?" asked Sam.

"Mr. Gray, here, is the professor's partner, and half the money belongs
to him. You can give it to him."

"Have I a right to take it?" asked Philip, who did not wish to do
anything unlawful.

He was assured that, as the business partner of the professor, he had as
much right as Riccabocca to the custody of the common fund.

"But half of it belongs to the professor."

"He'll come back for it, in the custody of the sheriff. I didn't think I
was doing the man a good turn when I telegraphed to have him stopped."

The first thing Philip did was to take from his own funds a five-dollar
bill, which he tendered to Sam.

"Is it all for me?" asked the boy, his eyes sparkling his joy.

"Yes; but for you I should probably have lost a good deal more. Thank
you, besides."

And Philip offered his hand to Sam, who grasped it fervently.

"I say, you're a tip-top chap," said Sam. "You ain't like a man that
lost a pocketbook last summer, with a hundred dollars in it, and gave me
five cents for finding it."

"No; I hope I'm not as mean as that," said Philip, smiling.

He opened the wallet and found a memorandum containing an exact
statement of the proceeds of the concert. This was of great service to
him, as it enabled him to calculate his own share of the profits.

The aggregate receipts were one hundred and fifty dollars and fifty
cents. Deducting bills paid, viz.:

Rent of hall........................ $5.00

Printing, etc........................ 5.00

Bill-poster......................... 1.00

Total...........................$11.00

there was a balance of $138.50, of which Philip was entitled to
one-half, namely, $69.25. This he took, together with the eleven dollars
which he had himself paid to the creditors of the combination, and
handed the wallet, with the remainder of the money, to Mr. Perry,
landlord of the Knoxville Hotel, with a request that he would keep it
till called for by Professor Riccabocca.

"You may hand me three dollars and a half, Mr. Perry," said Mr. Gates.
"That is the amount the professor owes me for a day and three-quarters
at my hotel. If he makes a fuss, you can tell him he is quite at liberty
to go to law about it."

Meanwhile, where was the professor, and when did he discover his loss?

After the train was a mile or two on its way he felt in his pocket for
the wallet, meaning to regale himself with a sight of its contents--now,
as he considered