Mr. Pennywhiffe once more had recourse to his iron safe, and returned to his seat with a small paste-board box, long and narrow, and containing a vast number of bill-stamps adapted to sums of all amounts. As the usual formula of such documents was printed (though in various ways, they having been procured at different stationers' shops) the process of filling them up was by no means a tedious one.

But now the ingenuity of Mr. Pennywhiffe mainly exhibited itself. Each bill was filled up with a different ink and a different pen; and so skilful a caligrapher was he, that the most astute judge of writing could not possibly have perceived that they were all written by the same hand. Then, by the aid of red ink, a few flourishes, and little circles containing initial letters or figures as if each document corresponded with some particular entry in some particular leger or bill-book, the papers speedily assumed a very business-like appearance.

And now the most difficult and delicate part of the entire process was to commence—the signatures. But Mr. Pennywhiffe went to work with the air of one who fully understood what he was about; and with the originals before him as a copy, he perfected acceptance after acceptance in so masterly a manner, that Greenwood, when he compared the fictitious signatures with the genuine, was astounded at the caligraphic proficiency of that man whose dangerous agency he was now rendering available to his purposes.

"So far, all goes well," said Mr. Pennywhiffe.

"The bills are excellent in every point save one," observed Greenwood.

"Which is that?" demanded the caligrapher.

"They look too new—the paper is too clean."

"I know it," returned Mr. Pennywhiffe; "but the process is not entirely complete."

He rose and threw a quantity of small coal upon the fire, so as to smother the flame, and create a dense smoke. He then passed each bill several times through the smoke, until the documents acquired a slightly dingy hue. Lastly, he placed them between the leaves of a portfolio scented with musk, so as to take off the odour of the smoke; and the entire process was terminated.