"The S. A. S. A. Imperial Sandwich Board Corporation. Capital stock, one million, of which forty per cent. goes to the public for cash, forty per cent. given to me—"

"Forty?" irrepressibly objected Mr. Goodchild.

"Forty," repeated H. R., firmly. "I am no hog. I get what my ideas, designs, and patents are worth at a fair valuation. And twenty per cent. goes to the S. A. S. A."

"Why?" came from Mr. Goodchild before he could realize that he was speaking bankerwise.

"Because the S. A. S. A. will insist upon the company's boards being used by all our customers. And besides, as head of the S. A. S. A., I vote that twenty per cent. I thus control sixty per cent. and—"

Mr. Goodchild brightened up, but remembered himself and said, very coldly:

"Go on."

"We shall manufacture sandwiches of all kinds, at from one dollar to ten thousand dollars and upward, and—"

"Dreadful word! Loathe it!"

"—The S. A. S. A. Memento Mori Manufacturing Company to manufacture and sell the statuettes of the Ultimate Sandwich. Same capitalization. Same holdings. You see, I have sold my ideas, designs, and patents so that later on nobody can say my companies were overcapitalized. There are also the Rapid Restaurant Service Appliance Company, and four others. Same capitalization; same holdings. The money is all raised. And let me say," finished H. R., sternly accusing, "that the people who furnish the cash and buy the stock get something for their money."