"We can't pay it this morning, Mr. Dobson," he said.

"Really, you had better make the effort," said Dobson. "You are aware that the tax is now due, and that one per cent a month will be added for default. That's twelve per cent, a year—pretty heavy."

"What shall we do, Benjamin?" asked his aunt, in a crushed tone.

"Wait and hope, Aunt Jane."

"My friends," said Mr. Dobson persuasively, "I really think you'd better make the effort to pay now, and so avoid the heavy interest."

"Perhaps," said Ben, "you'll tell us how to pay without money?"

"You might borrow it."

"All right! I am willing. Mr. Dobson will you be kind enough to lend us twelve dollars to meet this bill?"

Mr. Dobson's face changed. It always did when any one proposed to borrow money of him, for he was what people called a "close" man.

"I really couldn't do it," he answered. "Money's very scarce with me—particularly scarce. It's all I can do to pay my own taxes."