Rue Serpente, Paris, payable to order of M. Gannerac of L'Houmeau._

ANGOULEME, May 2, 1822 COINTET BROTHERS.

At the foot of this little memorandum, drafted with the ease that
comes of long practice (for the writer chatted with Doublon as he
wrote), there appeared the subjoined form of declaration:--

"We, the undersigned, Postel of L'Houmeau, pharmaceutical chemist,
and Gannerac, forwarding agent, merchant of this town, hereby
certify that the present rate of exchange on Paris is one and a
quarter per cent.

"ANGOULEME, May 2, 1822."

"Here, Doublon, be so good as to step round and ask Postel and
Gannerac to put their names to this declaration, and bring it back
with you to-morrow morning."

And Doublon, quite accustomed as he was to these instruments of
torture, forthwith went, as if it were the simplest thing in the
world. Evidently the protest might have been sent in an envelope, as
in Paris, and even so all Angouleme was sure to hear of the poor
Sechards' unlucky predicament. How they all blamed his want of
business energy! His excessive fondness for his wife had been the ruin
of him, according to some; others maintained that it was his affection
for his brother-in-law; and what shocking conclusions did they not
draw from these premises! A man ought never to embrace the interests
of his kith and kin. Old Sechard's hard-hearted conduct met with
approval, and people admired him for his treatment of his son!

And now, all you who for any reason whatsoever should forget to "honor
your engagements," look well into the methods of the banking business,
by which one thousand francs may be made to pay interest at the rate
of twenty-eight francs in ten minutes, without breaking the law of the
land.

The thousand francs, the one incontestable item in the account, comes
first.

The second item is shared between the bailiff and the Inland Revenue
Department. The six francs due to the State for providing a piece of
stamped paper, and putting the debtor's mortification on record, will
probably ensure a long life to this abuse; and as you already know,
one franc fifty centimes from this item found its way into the
banker's pockets in the shape of Doublon's rebate.

"Bank charges one-half per cent," runs the third item, which appears
upon the ingenious plea that if a banker has not received payment, he
has for all practical purposes discounted a bill. And although the
contr