"I am not. You can't be in the army and look after things here," said
Fraser.

"You look after them. It's no use trying to convince me I'm necessary to the existence of the firm, because I'm not; I haven't the governor's capacity for business," said Alan.

"I don't know so much about that; you've never been properly tested."

Alan laughed.

"And have no desire to be," he said.

"I have drawn up some figures; they are formidable. If you agree to my plans, and war breaks out, we shall save hundreds of thousands of pounds. It means a tremendous outlay, but it's worth it; just go into this, I'll be back in half an hour," said Fraser, as he placed some long sheets on the table.

"I'm no hand at figures," said Alan.

"You'll see the force of these in five minutes," said Fraser.

"Then why give me half an hour?"

"Because I want you to thoroughly master them; I can't undertake the responsibility alone."