"In and near Boston," answered Sam.
"You look as if you had prospered."
"I have. I am bookkeeper for a Boston merchant, with a handsome salary."
"Where on earth did you pick up bookkeeping?" asked Henry, in continued amazement.
"I studied under a private tutor for two or three years," answered Sam, enjoying his perplexity. "I have only been in business two years."
"Didn't it make your head ache?" asked Henry, slyly.
"It did at first, but I got over that after a while."
"I can't understand it at all, Sam. It seems like a romance. I never thought you would turn out like this."
"Nor I, Henry. But it is a long story. Come and see me this evening at the St. Nicholas, and I will tell you all. I must leave you now, as I have a little business to attend to."
That evening Henry and Sam met at the hotel, and each told his story, to the deep interest of the other.