the
tarts before each chap went on duty and see how many there were at the
end?"

"It might with you and your lot," retorted Wally, very red in the face.
"It'd be best to have a weighing machine handy and charge you 8 pence a
pound for every pound extra you weighed at the end of the day!"

"We'll neither count nor weigh," said Mr Stratton; "we'll trust to
every fellow's honour. Why, if we couldn't do that, do you suppose the
shop would keep open a week?"

This impressed the meeting vastly, and the discussion was changed to the
question of profits.

The boys were in favour of screwing all they could out of their
customers. They didn't see why, if Bob sold bad tarts for three-
halfpence, they shouldn't sell good ones at least for the same price.

"It's giving it to 'em both ends," said they.

"Why not?" said the master. "We want the fellows to get the benefit.
We don't want all the profit. As it is, we shall make a farthing on
every tart we sell. We ought to sell four times as many as Bob did,
oughtn't we?"

"Quite that," said they.

"Very well; see how that works out."

And Mr Stratton took his chalk and worked out this sum on the black-
board:--

12 bad tarts at 11/2 pence = 1 shilling, 6 pence, cost 9 pence, profit 9
pence.

48 good tarts at 1 penny = 4 shillings, cost 3 shillings, profit 1
shilling.

"You see," said he, "if we can only increase the demand, we shall easily
make Bob's profit, and more. Having good tarts will increase it in one
way, and selling cheap will increase it another. It's worth trying,
anyhow."

And so the deliberations went on, and the boys' minds gradually took on
the new idea.

The thirty shillings, Mr Stratton reported, had been advanced, and Mrs
Stratton was appointed a subcommittee to lay it out. A method of
accounts was arranged. The first day's stock was to be charged at the
selling price to the shopman for the day. At the end of the day he was
to hand over to the treasurer the money he had taken and what was left
of the stock, which two items together ought to make up the sum of his
responsibility. It was felt that in a very few days the committee would
ascertain pretty nearly what quantity of each article was consumed, and
would be able to order accordingly. Any deficiency was to be set down
to bad management, and no other reason; and any shopman deficient three
days running was to forfeit his right to officiate again during that
term.

Lots were sol