"You have said nothing, Mr. Forbes," said Mr. Denton, turning from Mr. Day quietly.

"I have nothing to say," remarked Mr. Forbes, gruffly. "It is as Mr. Day says; you have lost your senses."

Mr. Denton sighed heavily. He was a little disappointed.

"You can talk the matter over by yourselves," he said, finally, "and remember, I stand ready to deal fairly by my partners. My loss, if I have one, need not be theirs; you have only to state a willingness to comply or settle."

He walked out of the office, closing the door behind him. A second later he had arrived at the door of his own office.

"Please, sir, may I see you a minute, sir?" asked a voice just behind him.

He turned and recognized Sam Watkins, the boy who had stolen the five hundred dollars.

"Come in, Sam," he said, kindly. The child looked at him in surprise. The moment the door closed behind him he burst out crying.

"Come, come, boy, don't cry! I won't scold you," said Mr. Denton, smiling.

He took Sam's hand in his own and patted it encouragingly.