ld Sam Lewis, the great
money-lender, a man for whom I had much esteem, and about whom I will
relate a little story presently, came alongside. We were on friendly
and even familiar terms, although I never borrowed any money of him in
my life.

"Why, Mr. Hawkins," said he, "you seem to be in almost everything.
What a fortune you must be piling up!"

"Not so big as you might think," I replied.

"Why, how many," he rejoined, "are making as much as you? A good many
are doing twenty thousand a year, I dare say, but--"

Here I checked his curiosity by asking if he had ever considered what
twenty thousand a year meant.

He never had.

"Then I will tell you, Lewis. _You_ may make it in a day, but to us it
means five hundred golden sovereigns every week in the working year!"

It somewhat startled him, I could see, and it effected my object
without giving offence. What did it matter to Sam Lewis what my income
was?

"There are men who make it," he answered.

"Some men have made it," I said; "and I know some who make more, but
will never own to it, ask who may."

I may say I liked Sam Lewis, and having told the story of the Queen's
Counsel who _borrowed_ my money in so dishonest a manner, I will tell
one of Sam, the professional money-lender.

He never was known to take advantage of a man in difficulties, and he
never did, nor to charge any one exorbitant interest. I have known him
lend to men and allow them to fix their own time of payment, their own
rate of interest, and their own security. He often lent without any at
all. He knew his men, and was not fool enough to trust a rogue at any
amount of interest. He was known and respected by all ranks, and never
more esteemed than by those who had had pecuniary transactions with
him. He was the soul of honour, and his transactions were world-wide;
business passed through his hands that would have been entrusted
nowhere else; so that he was rich, and no one was more deservedly so.

Here is an incident in Lewis's business life that will show one phase
of his character.

He held a number of bills, many of which were suspected by him to be
forged--that is to say, that the figures had been altered after the
signature of the acceptor had been written.

They were all in the name of Lord ----.

One day Lewis met his lordship in the Park, and mentioned his
suspicion, at the same time inviting him to call and examine the
bills. The noble lord was a little amazed, and procee