However, my determined manner would have its effect, and Herbert would fall to work again.

After a time he would give up once more, on the plea that he had not got Cobbs's bill, or Lobbs's, or Nobbs's, as the case might be.

“Then, Herbert, estimate; estimate it in round numbers, and put it down.”

“What a fellow of resource you are!” my friend would reply, with admiration. “Really your business powers are very remarkable.”

I thought so too. I established with myself, on these occasions, the reputation of a first-rate man of business, — prompt, decisive, energetic, clear, cool-headed.

When I had got all my responsibilities down upon my list, I