, and she had
run and buried her face in the arms of the young-old clerk.

V.

While young Bowdoin's father, with the file of soldiers, marched up
State Street to a magistrate's office, Mr. James and clerk McMurtagh
retired with their spoils to the counting-room. Here these novel
consignments to the old house of James Bowdoin's Sons were safely
deposited on the floor; and the clerk and the young master, eased of
their burdens, but not disembarrassed, looked at one another. The old
clock ticked with unruffled composure; the bag of gold lay gaping on
the wooden floor, where young Bowdoin had untied its mouth to see; and
the little maid had climbed upon McMurtagh's stool, and was playing
with the leaves of the big ledger familiarly, as if pirates' maids and
pirates' treasure were entered on the debit side of every page.

"What shall I do with the money?" asked Bowdoin.

"Count it," said McMurtagh, with a gasp, as if the words were wrung
from him by force of habit.

"And when counted?"

"Enter it in the ledger, Mr. James," said McMurtagh, with another
gasp.

"To whose account?"

"For account--of whom it may concern."

Bowdoin began to count it, and the clock went on ticking; one piece
for each tick of the clock. He did not know many of the pieces; and
McMurtagh, as they were held up to him, broke the silence only to
answer arithmetically, "Doubloon,--value eight dollars two shillings,
New England;" or, "Pistole,--value the half, free of agio." When they
were all counted, McMurtagh opened a new page in the ledger, and a new
account for the house: "June 24, 1829. To credit of Pirates, or Whom
it may concern, sixteen thousand eight hundred and ninety-seven
dollars."

"Pirates!" he muttered; "it's a new account for us to carry. I'll not
be sorry the day we write it off."

Bowdoin, in the frivolity of youth, laughed.

"And now," said McMurtagh, "you must tie up the bag again and seal it,
and I must take it up and put it in the vault of the bank."

"And the little girl?" asked Bowdoin. "We can hardly carry her upon
the books."

"For the benefit of whom it may concern," said the clerk absently.

Bowdoin laughed again.

McMurtagh looked at her and gasped, but this time silently. She had
clambered down from the stool, and was gazing with delight at the old
pictures of the ships; but, as if she understood that she was being
talked about, she turned around and looked at them with large round
eyes.

"Wh