er awkward, certainly. I have engaged to
complete a purchase, and it must be done to-morrow. What cash have we in
the house? There can be no impropriety in withdrawing a few thousand
pounds for a short time. What do you think--Mr Allcraft being away?"

Now, Planner himself, during the last few days, had been very busy with
the cash-box, in order to meet the expenses of certain preliminaries
essential to the success of the infant _Pantamorphica_--into which
speculation, by the way, he had entered heart and soul--and it was quite
a relief and a joy to him to find his partner turning his attention to
the same quarter; so true it is, that no pleasure is so sweet to a
sinner, as the wickedness and companionship of a brother criminal.

"Impropriety, sir!" exclaimed the schemer. "Certainly not. Draw your
cheque, sir. If we have not the money here, we have a heavy purse in
London--and I beg you will command it."

"You think, then, that until our friend's return"----

"I am perfectly satisfied, Mr Bellamy," said Planner, with an emphasis
on every word, as men will sometimes use, feeling and believing all that
they assert. "I am thoroughly convinced that nothing would give Mr
Allcraft greater pain than to know you had needed a temporary loan, and
had not availed yourself of every opportunity that the bank affords you.
I entreat you not to hesitate one instant. How much may you require?"

"Well, my dear sir--you will dine with us this evening. We will talk the
matter over. Don't be late. Upon consideration, it may be quite as well,
perhaps, to draw upon the bank."

"Much better, sir, I am sure, in every way. Will you walk into the
private room? You'll find pen, ink, and paper there. We can accommodate
you, sir--no doubt."

"Thank you, Mr Planner, thank you."

How very few of the numerous clients of Messrs Allcraft, Bellamy,
Brammel, and Planner, in their worst dreams that night, dreamt of the
havoc which was making with their beloved and hard-earned cash!

COLLEGE THEATRICALS.

It wanted but two or three weeks to the Christmas vacation, and we--the
worshipful society of under-graduates of ---- College, Oxford--were
beginning to get tired of the eternal round of supper parties which
usually marked the close of our winter's campaign, and ready to hail
with delight any proposition that had the charm of novelty. A three
weeks' frost had effectually stopped the hunting; all the best tandem
leaders were completely scr