'No; but I've got used to the place, and I like it,' returned Walter frankly; but he bent his eyes on his books, as if there was something more behind his words which he did not care should be revealed.

'I see—it's each man for himself in this world, and deil tak' the hindmost, as they say; but I don't think you'll be hindmost. Suppose, now, you were to find yourself the boss of this concern, what would you do?'

'Carry it on as best I could, sir,' answered Walter, in surprise.

'Ay, but how? I suppose you think you'd reorganise it all?' said the old man rather sarcastically.

'Well, I would,' admitted Walter frankly.

'In what way? Just tell me how you'd do it?'

'Well, I'd be off, somehow or other, with all these old debts, sir, and then I'd begin a new business on different principles. I couldn't stand so much carrying over of old scores to new accounts, if I were on my own hook. You never know where you are, and it's cruel to the poor wretches who are always owing; they can't have any independence. Its a poor way of doing business.'

'Oh, indeed! You are not afraid to speak your mind, my young bantam. And pray, where did you pick up all these high and mighty notions?'

'They may be high and mighty, sir, but they're common-sense,' responded Walter, without perturbation. 'You know yourself how you've been worried to death almost, and what a watching these slippery customers need. It is not worth the trouble.'

'Is it not? Pray, how do you know that?' inquired the old man, his eyes glittering as he asked the question. 'I don't know, of course, but you always say you are a poor man,' replied Walter, as he put down the figures of a sum on his slate.