"That is Phil's, and contains nothing belonging to the firm," said Mr. Whippleton, as the officer produced the package. "I hope you will give it to him."

I explained the nature of the contents, and to my great gratification it was restored to me. The graceless son acknowledged that he had signed his mother's name to the order upon me for its delivery. He had procured the nurse for his mother, and she informed him what had been done during our interview. It appeared that she had placed herself at the door for this purpose.

"Mr. Collingsby, I hope you don't intend to proceed against me, now that I have made all the restitution in my power," said the culprit.

"I don't know; I will see."

"The false invoices cover about forty thousand dollars. My capital in the firm, and my share of the profits, will reimburse you for about thirty thousand. I will give you a deed of my lands for the balance, so that you will lose nothing by me."

"I have lost through you my confidence in mankind," replied Mr. Collingsby. "I have no desire to persecute you."

"I have given up every dollar I took with me. My yacht will bring a thousand dollars. You shall have that."

"I will take the boat at that price, and place the amount to your credit."

"Thank you, sir."

"For the rest, I will consider the matter; but for the present, you must be where I can find you."