"Sure," said Abe. "I had a good long vacation, and now I got to get down to business."

One morning, two weeks later, Abe sat with his feet cocked up on his desk in the show-room of Potash & Perlmutter's spacious cloak and suit establishment. Between his teeth he held a fine Pittsburgh cheroot at an angle of about ninety-five degrees to his protruding under-lip, and he perused with relish the business-trouble column of the Daily Cloak and Suit Record.

"Now, what do you think of that?" he exclaimed.

"What do I think of what, Abe?" Morris inquired.

For answer Abe thrust the paper toward his partner with one hand, and indicated a scare headline with the other.

"Fraudulent Bankruptcy in Galveston," it read. "A petition in bankruptcy was filed yesterday against Siegmund Lowenstein, doing business as the O'Gorman-Henderson Dry-Goods Company, in Galveston, Texas. When the Federal receiver took charge of the bankrupt's premises they were apparently swept clean of stock and fixtures. It is understood that Lowenstein has fled to Matamoros, Mexico, where his wife preceded him some two weeks ago. The liabilities are estimated at fifty thousand dollars, and the only asset is the store building, which is valued at ten thousand dollars and is subject to mortgages aggregating about the same amount. The majority of the creditors are in New York City and Boston."

Morris returned the paper to his partner without comment.

"You see, Mawruss," said Abe, as he lit a fresh cheroot. "Sometimes it pays to be sick. Ain't it?"