After various delays and failures on the part of the old executors to meet us in a satisfactory manner, we all assembled, by appointment, in the office of Judge Bigelow. Mr. Dewey I was surprised to find present. But it was plain that he was there either by the consent or request of the Judge and Squire. The court had given a certain time for the executors under the first will to make up their accounts, and hand over the property in trust. That time had expired.

There was manifest embarrassment on the part of Judge Bigelow and his associate; while Dewey looked stern and dogged. We soon got into the centre of the business, and found it pretty earnest work. It was admitted by the executors that the greater portion of the estate was in the cotton mills. How to get it out was the question.

“I had always understood,” said Mr. Wallingford, “that the mills were chiefly owned in New York.”

“The New York interest is large,” replied Squire Floyd, in a husky voice.

“And can be increased, no doubt, to almost any extent, in order to enable you to withdraw the trust investments,” resumed Mr. Wallingford.

“Why cannot you let it remain where it is for the present? The investment is safe and the interest sure,” said Judge Bigelow.

“There isn't safer security in the state,” spoke up Mr. Dewey, with animation.

“It isn't the kind of security we wish to hold,” said Mr. Wilkinson firmly. “We have given heavy bonds, and prefer to get the property in a different shape.”

Here followed a chilling silence, which was broken by Mr. Wallingford.

“There is one way in which this can be arranged,” said he.