“He is partner in a very wealthy firm,” said I.

“The standing of Floyd, Lawson, Lee & Co., is, you know, undoubted. He can't wreck out friends Bigelow and Floyd, without ruining them also.”

“I was in New York a few months ago, on business,” Mr. Wallingford replied, “and it so happened, that I heard the firm of which Dewey is a partner spoken of. Among other remarks, was this: 'They are thought to be very much extended.'”

“What is the meaning of that?” asked Mrs. Wallingford.

“It is understood in business circles,” replied her husband, “to mean, that a house is doing too much business for the amount of capital employed, and that it has issued, in consequence, a large amount of paper. Any very heavy losses to a firm in this condition might prove disastrous.”

“Too much extended?” said I, thoughtfully, some new impressions forming themselves in my mind.

“Yes, that was the opinion held by the individual I refer to; and he was not one to speak carelessly on so grave a matter.”

“If the house of Floyd, Lawson, Lee, & Co. should go down,” I remarked, “there will be sad work in S——.”

“There will, without any doubt,” replied Mr. Wallingford.

“The executors to the Allen estate might find themselves in a most unfortunate position,” said I.