"Nor should I be likely to object to your buying gingerbread," rejoined Mr. George. "A boy, however, may, it is clear, do mischief with a little money as well as with a great deal; and, therefore, the power in his guardian should be absolute and entire. At any rate, so it is in this case. If I see fit to forbid your expending a single sou for any thing whatever, I can, and you will have no remedy till we see your father again; and then you can ask him to put you under some other person's care. Until he does this, however, the control is absolute and entire in my hands. I would not take charge of a boy on any other terms."

"Well," said Rollo, "I agree to it."

"And now," said Mr. George, "I am ready to begin your account."

Mr. George then took a small account book from his pocket book as he said this, and, opening it at the beginning, he wrote across the top of the two pages which came together the words,

Rollo Holiday, in Account with his Father.

On the corner of the left-hand page he wrote Dr., which stands for debtor; and on that of the right-hand page, Cr., which stands for creditor.

"There," said he, "now I shall enter, from time to time, on the creditor side, all the money that becomes due to you; and on the debtor side, all that I pay to you. Then, by striking a balance, we can always tell how much of your money there is in my hands.

"Let me see," continued Mr. George. "Your father and mother concluded finally to go by the way of Folkstone. The fare that way is two pound eleven. This way, it is one pound four. I am to pay you the difference. The difference is one pound seven; and one pound seven, in francs, is—let me see how much."

Mr. George made a calculation with a pencil and paper, and found that it amounted to thirty-three francs seventy-five centimes.

"I don't understand reckoning by francs and centimes very well," said Rollo.