“Yes, but Ruth, you know, didn’t count the money till she came here, and so did not detect the extra penny, and we forgot it. Every farthing there has been apportioned on that list and must be accounted for. I couldn’t bear to take a penny out of the sum, and have to tell Ruth that we kept it off because it was ours. It would seem so mean, for she cannot know how much we need it. Besides, from which of the poor people’s little stores could we deduct it?”

This last argument had more weight with Kate than the others, so, with a little sigh, she proceeded to open Ruth’s letter, while Jessie poured out a cup of cold tea, gazing pathetically the while at the pile of money which still lay glittering on the table.

Ruth’s letter contained two 5 pounds Bank of England notes, and ran as follows:—

Dearest Jessie and Kate,—I sent your screen to the institution for the sale of needlework, where it was greatly admired. One gentleman said it was quite a work of genius! a lady, who seemed to estimate genius more highly than the gentleman, bought it for 10 pounds, which I now enclose. In my opinion it was worth far more. However, it is gratifying that your first attempt in this way has been successful.

Your loving Ruth.”

“Loving indeed!” exclaimed Kate in a tremulous voice.

Jessie appeared to have choked on the cold tea, for, after some ineffectual attempts at speech, she retired to the window and coughed.

The first act of the sisters, on recovering, was to double the amount on Ruth’s list of poor people, and to work out another sum in short division on the back of an old letter.

“Why did you deceive me, dear?” said Mrs Dotropy, on reaching the street after her visit. “You said you were going with me to see poor people, in place of which you have taken me to hear a consultation about poor people with two ladies, and now you propose to return home.”

“The two ladies are themselves very poor.”

“No doubt they are, child, but you cannot for a moment class them with those whom we usually style ‘the poor.’”