The two great ledgers that lay open on the desk contained the names of every man on board. They were duplicates, worked independently, and by a comparison of the two mistakes could be detected and rectified. Opposite the names were noted the credits of pay and allowances, adjusted for different charges, the period borne, and all particulars affecting the victualling of each man.

"Ah!" The missing penny had been found. "It's in the account of that confounded Ordinary Seaman who broke his leave and got seven days cells," said the A.P. "No. 215." He gave a sigh of relief and closed the ledger. Perhaps he experienced something of the satisfaction an author might feel on writing the magic word "Finis." It was his creation, every word and figure of it, working as irrevocably as Destiny towards its appointed end: and on the morrow eight hundred men would file past the pay tables, and in less than twenty minutes have received, in coin or postal orders, the balance of pay due to them.

"I'm going to turn in now," said the A.P. "We'll coin to-morrow."

Now the coins on a Paymaster's charge are of certain denominations—usually sovereigns, half-sovereigns, florins, shillings, and sixpenny bits. Each man is paid, as a rule, to the nearest shilling, and the odd pence, if any, are carried forward to the succeeding quarter. Thus the pay due to a man is, say, £3, 19s. 4d. He receives three sovereigns, a half-sovereign, four florins, and a shilling; the four pence are brought on to the next ledger. A Paymaster is thus enabled to foretell with some degree of accuracy the number of coins that he must demand from time to time.

Having coined the total amount to be paid out in wages, and ascertained the number of coins of each denomination required, the pay-trays were laid on the desk in the Office. Each tray was made up of compartments large enough to hold a man's pay.

The Paymaster divested himself of his coat, lit a pipe, and arranged side by side the two bags containing sovereigns and half-sovereigns. The A.P. similarly disposed of the florins and shillings, so that he could reach them easily. They contained the exact total amount required for the payment in the requisite coins.

"Ready, sir?" he asked.

"Right," said the Paymaster.

The Chief Writer read out the amount due to the first man. Quick as a flash the amount had clinked into the first division of the tray, both officers making mental calculations as to the coins required. For the next half-hour the only sounds in the Office were the voice of the Chief Writer and the tinkle of the coins as each one was slipped into its compartment. In an incredibly short time the piles of gold and silver had melted away; as a tray was filled it was placed in a box and locked up in readiness for the payment. The three faces grew anxious as the piles dwindled and the number of empty compartments lessened.... The last total was reached: the Paymaster threw down two sovereigns; the A.P. added a florin and a shilling. The bags were empty: would it "pan out"?

"Two pounds three," read out the Chief Writer, craning his neck to see the result.