rsuaded himself its
duties were simple and easily discharged. He had determined he would do
the thing thoroughly well. He had bought these account-books out of his
own private purse, and spent an evening in beautifully ruling them in
red ink, with one column for the date, one for the name, and three for
pounds, shillings, and pence. He had procured two letter-files,
labelled respectively "Club" and "House," into which to put his
receipts. And he had provided himself with a dozen elastic bands and an
equal number of paper-fasteners. What more could a treasurer desire?

Alas! the beautiful account-books got mixed up with one another, the
letter-files remained empty, and the elastic bands somehow did duty as
football garters. The Club accounts were scrawled, for the most part,
in pencil on the backs of envelopes, awaiting a grand transcription into
the books; and the receipts, pending a similar fortunate time, where
huddled away in the drawer with Greek verses and letters from the people
at home.

Things had now come to a pass. The captain had yesterday suggested
that, in view of the meeting to-day, it would be well to have the
accounts made up, so as to be able, if called upon, to state exactly how
they stood financially.

"All serene," said Fisher; "I'll let you have the lot in ten minutes."

It was now considerably more than ten hours since the rash undertaking
had been given, and the accounts were considerably more confused than
they had been when Fisher sat down to square them.

The Club and House accounts were hopelessly mixed. Some fellows
appeared to have paid several times over to both funds, and others not
once to either. Worse than that, Fisher could not find his memorandum
of what he had paid out in small disbursements since term began. Still
worse, when he did come in desperation to lump both funds together, and
deduct the total amount he had spent, he found himself between L4 and L5
out of pocket!

That was the serious discovery which, on this particular morning, was
preying on his spirits and making him look a picture of bewilderment.

"I'm bothered if I can make it out," said he to himself. "Everybody's
marked down as paid--I remember noticing that weeks ago. At that rate I
ought to have L25 for the Clubs, and L9 12 shillings for the House.
Yes, that's right--I had that; there's a note of it; three lots--L15 7
shillings 6 pence on September 1, L7 2 shillings 6 pence on September
13, and