"Phil, you break in as a book-keeper a great deal better than I expected you would," said Mr. Whippleton, when he had tacked again, and was standing along the shore with the wind on the beam.

"I have taken an interest in the subject, and studied it very attentively. My father, who served his time at the desk, gave me a great deal of instruction."

"Who is your father?"

"He was formerly a merchant, but now he is the agent of a wealthy real-estate owner."

"He instructed you very well. Has Mr. Collingsby said anything to you lately about your duties?"

"No, sir; he has hardly spoken to me since I have been in the counting-room; never, except to ask me a question," I replied.

"He does not say much to any one; but he is well pleased with your work, and spoke of the neat appearance of your books to-day."

"I am certainly very much obliged to him," I added, delighted with this testimony; for I felt that it was the first point I had gained towards the discharge of my great mission.

"He says you write very handsomely and very plainly; that your footings and extensions are uniformly correct."

"I try to have everything right and neat," I answered, delighted beyond measure at this kind opinion of me.