'I'll walk a bit of the way home with you,' said Leonard, 'but I must be back by five for dinner. I go to rifle practice two days in the week, and I don't like to miss the others, for Sam's often out, and the poor old man does not like being left alone at meals.'

The two boys were at the room door, when Aubrey heard a step, felt the fustiness enlivened by the odour of a cigar, and saw a figure at the top of the stairs.

'I say, Ward,' observed Mr. Sam, in a rude domineering voice, 'Spelman's account must be all looked over to-night; he says that there is a blunder. D'ye hear?'

'Very well.'

'Who have you got there?'

'It is Aubrey May.'

'Oh! good morning to you,' making a kind of salutation; 'have you been looking at the water? We've got some fine fish there, if you like to throw a line any day.—Well, that account must be done to-night, and if you can't find the error, you'll only have to do it over again.'

Leonard's colour had risen a good deal, but he said nothing, and his cousin ran down-stairs and drove off in his dog-cart.

'Is it much of a business?' said Aubrey, feeling extremely indignant.

'Look here,' said Leonard, leading the way down-stairs and into the office, where he pointed to two huge account books. 'Every page in that one must I turn over this blessed night; and if he had only told me three hours ago, I could have done the chief of it, instead of kicking my heels all the afternoon.'