tion. Capital stock, one
million, of which forty per cent. goes to the public for cash, forty per
cent. given to me--"

"Forty?" irrepressibly objected Mr. Goodchild.

"Forty," repeated H. R., firmly. "I am no hog. I get what my ideas,
designs, and patents are worth at a fair valuation. And twenty per cent.
goes to the S. A. S. A."

"Why?" came from Mr. Goodchild before he could realize that he was
speaking bankerwise.

"Because the S. A. S. A. will insist upon the company's boards being
used by all our customers. And besides, as head of the S. A. S. A., I
vote that twenty per cent. I thus control sixty per cent. and--"

Mr. Goodchild brightened up, but remembered himself and said, very
coldly:

"Go on."

"We shall manufacture sandwiches of all kinds, at from one dollar to ten
thousand dollars and upward, and--"

"Dreadful word! Loathe it!"

"--The S. A. S. A. Memento Mori Manufacturing Company to manufacture and
sell the statuettes of the Ultimate Sandwich. Same capitalization. Same
holdings. You see, I have sold my ideas, designs, and patents so that
later on nobody can say my companies were overcapitalized. There are
also the Rapid Restaurant Service Appliance Company, and four others.
Same capitalization; same holdings. The money is all raised. And let me
say," finished H. R., sternly accusing, "that the people who furnish the
cash and buy the stock get _something_ for their money."

"That's all very well," began Mr. Goodchild, contemptuously, "but--"

"Exactly," said H. R. "I propose to transfer all our accounts to your
bank. You know you said you'd like to have mine when I became famous."

"I know nothing about your companies, and care less. But I want to tell
you right now--"

"What interest are you going to allow us on our balances?" cut in H. R.

"No interest!" said Mr. Goodchild in a voice that really meant "No
Grace!"

H. R. turned to his sweetheart and, desiring to forestall desertion,
took her hand in his and said to her:

"Grace, this house is a very nice house. You have spent many happy hours
here. But it is, after all, only a house. And New York is _New York_!"

And Philadelphia was _Philadelphia_!

Grace's hand remained in H. R.'s.

"You can't have her!" said Mr. Goodchild, furiously.

"Who can't have whom?" asked Mrs. Goodchild, entering the room.

H. R. released Grace's hand, approached Mrs. Goodchild, and, before she
knew what he was going to do, threw his right arm about h