distinguish between this edifying business proceeding and actually paying the money. In point of meritorious character, the two things seemed about equal.

When we had written a little while, I would ask Herbert how he got on? Herbert probably would have been scratching his head in a most rueful manner at the sight of his accumulating figures.

“They are mounting up, Handel,” Herbert would say; “upon my life, they are mounting up.”

“Be firm, Herbert,” I would retort, plying my own pen with great assiduity. “Look the thing in the face. Look into your affairs. Stare them out of countenance.”

“So I would, Handel, only they are staring me out of countenance.”