"Mrs. Staples is unable for hard work. She has had illness which has disabled her; and I fancy the damp cellar she has been living in has made matters worse. But Sarah likes to be as clean as she can."

"Well, she can now," said Matilda gleefully. "Mr. Wharncliffe, don't you think they want a little bit of a carpet?"

Mr. Wharncliffe shook his head. "They are not accustomed to it; they do not need it, Matilda. You will have enough to do with your money."

"At any rate, they must have a bureau, mustn't they?"

"There is a wall cupboard," said Mr. Wharncliffe. "That will be wanted, I suppose, for crockery and stores. What would a bureau be useful for?"

"Clothes."

"They have not a drawer full, between them."

"But they will have? They must, Mr. Wharncliffe. I am going to get them some, mayn't I?"

Mr. Wharncliffe looked round the little room, and smiled as he looked at Matilda again. "There is a great deal to do with your money, I told you," he said. "Let us reckon up the indispensable things first." He took out his note book.

"Coals are one thing," said Matilda. "They must have some coals to begin with."