own were engulfed, and could not meet their engagements. We lost
heavily. We struggled through it for a time, but were compelled at last
to call a meeting of our creditors, lay our statements and books before
them, and offer to give up all we had to satisfy their claims. That was
the best we could do, and we then could not pay more than fifty cents on
the dollar.

"Our creditors behaved most nobly and generously. They expressed the
utmost confidence in our integrity and business skill, uttered no word
of blame but much of encouragement, and begged us to go on and retrieve
our fortunes. They settled upon fifty cents in the dollar as full
satisfaction for our debts, and told us to take our own time for the
payment; nothing could have been kinder and more considerate. For my
part, knowing we were not to blame, I bore up bravely till that point;
but there I broke down. I am not ashamed to say, that I wept like a
child.

"Howard was the bookkeeper of our house, and a beautiful set of books he
kept. The accounts were exact, the writing clear, the figures
unmistakable--not a blot or erasure in the whole. They excited great
admiration, and from none more than from Stewart & Gamble, who were
prominent creditors. After the meeting, they invited Howard to look
over their books in the evening, remarking that although they had all
confidence in their head clerk, their receipts had fallen off
considerably of late, and as they wished to understand the reason, they
had concluded to get the services of an expert, which Howard certainly
was. John accepted the offer, although he looked grave when he
remembered that Willing had been head clerk for years.

"As our business perplexity was now comparatively settled, we went on as
usual, only taking in sail and trimming the boat for the storm. But in
our private affairs both families resolved to retrench. Our wives came
nobly to our support, proving themselves true women; they themselves
proposed to _double-up_--the two families to occupy one house, and in
several ways to reduce our expenses one-half. Such an arrangement would
never have answered if we had not all thoroughly understood one
another--but we did. My wife is, as you all very well know, a model of
amiability and of every household virtue, and the other John thinks as
well of his Rib, and I suppose is right. The old saying is, 'If a man
wishes to be rich let him ask his wife;' I can add, if a man wishes to
be honest and pay his d