"Humph! bad capital to work upon. I hope the principal is gone with the interest. What's the amount of your loss?"

"Ruin."

"Humph! French ruin, or American ruin? because there's a difference. What do you mean?"

"I am not so happy as to understand you, Sir; but we shall not pay seventy cents, on the dollar."

The old gentleman got up, and stood before the fire, with his back to Mr. Rossitur, saying, "That was rather bad."

"What are you going to do?"

Mr. Rossitur hesitated a few moments for an answer, and then said

"Pay the seventy cents, and begin the world anew with nothing."

"Of course," said the doctor. "I understand that; but where and how? What end of the world will you take up first?."

Mr. Rossitur writhed in impatience or disgust, and after again hesitating, answered drily, that he had not determined.