"The thing is this: if this young feller by the name of Tuchman does Miss Cohen's work as good as Miss Cohen does it I'm satisfied."

There was no need for apprehension on that score, however, for when the substitute bookkeeper arrived he proved to be an accurate and industrious young fellow, and despite Miss Cohen's absence the work of Potash & Perlmutter's office proceeded with orderly dispatch.

"That's a fine young feller, Mawruss," Abe commented as he and his partner sat in the firm's show-room on the second day of Miss Cohen's vacation.

"Who's this you're talking about?" Morris asked.

"This here bookkeeper," Abe replied. "What's his first name, now, Mawruss?"

"Ralph," Morris said.

"Ralph!" Abe cried. "That's a name I couldn't remember it in a million years, Mawruss."

"Why not, Abe?" Morris replied. "Ralph ain't no harder than Moe or Jake, Abe. For my part, I ain't got no trouble in remembering that name; and anyhow, Abe, why should an up-to-date family like the Tuchmans give their boys such back-number names like Jake or Moe?"

"Jacob and Moses was decent, respectable people in the old country, Mawruss," Abe corrected solemnly.

"I know it, Abe," Morris rejoined; "but that was long since many years ago already. Now is another time entirely in New York City; and anyhow,