“I have unpacked as much as I intend to to-night. I will go with you now.”

Mr. Ingalls’ room was square in shape, and of very good dimensions; it was better furnished also than Gilbert’s. It contained two single beds, side by side, a good closet, a sofa, a bureau, rocking-chair, and several ordinary chairs. Several fair engravings adorned the walls, and Gilbert felt that it would be decidedly pleasanter for him to share such a room as this with a pleasant companion, than to reign sole master of a hall bedroom.

“How do you like it?” asked Mr. Ingalls.

“Very much better than mine. I shall be glad to change.”

“Then we will consider the arrangement decided upon. Can I offer you a cigarette?”

“No, thank you; I never smoke.”

“That is where you are sensible; I only indulge myself occasionally.”

They sat for half an hour and chatted. Gilbert was favorably impressed by his new friend, who, though ten years older than himself, proved a congenial companion. At ten o’clock he bade him good-night, and went to bed.

His bed was not particularly soft or luxurious, but he slept soundly, and awoke in the morning refreshed. He took an early breakfast, and walked down-town with Mr. Ingalls.

When Mr. Moore, the book-keeper, arrived, Gilbert was already at work.