"Gammon, you're a gentleman, every inch of you—you are, upon my soul! If there is one thing in which I——but you're a hand at a letter of that sort, too! And you have managed these people hitherto; why not go on to the end of the chapter?"

"Mr. Quirk, I look upon this letter as rather an important one—it ought to come from the head of the firm, and to be decisively and skilfully expressed, so as at once to——eh? but you know exactly what ought to be done."

"Well—leave it to me,—leave it to me, Gammon: I think I do know how to draw up a teaser—egad! You can just cast your eye over it as soon as"——

"If I return in time from Clerkenwell, I will, Mr. Quirk," replied Gammon, who had, however, determined not to disable himself from saying with literal truth that he had not seen one line of the letter which might be sent! and, moreover, resolving to make his appearance at Mr. Aubrey's almost immediately after he should, in the course of the post, have received Mr. Quirk's communication:—with every appearance and expression of distress, agitation, and even disgust; indignantly assuring Mr. Aubrey that the letter had been sent without Mr. Gammon's knowledge—against his will—and was entirely repudiated by him; and that he would take care, at all hazards to himself, to frustrate any designs on the part of his coarse and hard-hearted senior partner to harass or oppress Mr. Aubrey. With this explanation of precedent circumstances, I proceed to lay before the reader an exact copy of the elegant letter of that old cat's-paw, Mr. Quirk, to Mr. Aubrey, the arrival of which had produced the sensation to which I have already alluded.

"Saffron Hill, 30th September 18—.

"Sir,—We trust you will excuse our reminding you of the very large balance (£1,446, 14s. 6d.) still remaining due upon our account—and which we understood, at the time when the very favorable arrangement to you, with respect to Mr. Titmouse, was made, was to have been long before this liquidated. Whatever allowances we might have felt disposed, on account of your peculiar situation, to have made, (and which we have made,) we cannot but feel a little surprised at your having allowed several months to elapse without making any allusion thereto. We are satisfied, however, that you require only to be reminded thereof, to have your immediate attention directed thereto, and to act in that way that will conduce to liquidate our very heavy balance against you. We are sorry to have to press you; but being much pressed ourselves with serious outlays, we are obliged to throw ourselves (however reluctantly) upon our resources; and it gives us pleasure to anticipate, that you must by this time have made those arrangements that will admit of your immediate attention to our over-due account, and that will render unnecessary our resorting to hostile and compulsory proceedings of that extremely painful description that we have always felt extremely reluctant to, particularly with those gentlemen that would feel it very disagreeable. We trust that in a week's time we shall hear from you to that effect, that will render unnecessary our proceeding to extremities against you, which would be extremely painful to us.—We remain, sir, yours, most obediently,

"Quirk, Gammon, & Snap.

"Charles Aubrey, Esq.

"P. S.—We should have no objection, if it would materially relieve you, to take your note of hand for the aforesaid balance (£1,446, 14s. 6d.) at two months, with interest, and good security. Or say, £800 down in two months, and a warrant of attorney for the remainder, at two months more."

As soon as they had finished reading the above letter, in the way I have described, Mrs. Aubrey threw her arms round her silent and oppressed husband's neck, and Kate, her bosom heaving with agitation, returned to her seat without uttering a word.

"My own poor Charles!" faltered Mrs. Aubrey, and wept.

"Never mind, Charles—let us hope that we shall get through even this," commenced Kate; when her emotion prevented her proceeding. Mr. Aubrey appeared to cast his eye again, but mechanically only, over the dry, civil, heart-breaking letter.

"Don't distress yourself, my Agnes," said he, tenderly, placing her beside him, with his arm round her—"it is only reasonable that these people should ask for what is their own; and if their manner is a little coarse"——