"I should suppose so myself, sir, if the cash book and check book did not both show that the fifteen thousand dollars was paid to the Michigan Pine Company."

"Is that so?" said he, startled again. "I must have left those invoices at my room. I had them there one evening."

"Perhaps you have some others there," I suggested quietly, in my ignorance; "for the invoice book shows about forty thousand dollars' worth of lumber for which there are no bills."

"They must be at my room; I will bring them down," he added, turning away from me.

"They were not entered in the lumber book either," I added; "so, I suppose, if I add forty thousand dollars to the stock item it will come out right."

Mr. Whippleton had dropped into a chair, and looked paler than ever.

[ ]

CHAPTER X.

IN WHICH PHIL IS PERPLEXED ABOUT CERTAIN INVOICES.

"What's the matter, sir? Are you sick?" I asked, startled by the deadly pallor on the cheeks and lips of the junior partner.