"There was something so kind in this, that I was near betraying myself; but I should have spoiled the joke.

"'After those,' continued I, 'you come next; and, having divided his assets fairly, he decided that he could, acting conscientiously towards others, afford to pay you five shillings in the pound upon the amount due; and, accordingly, I have brought you to-day a sum calculated at that rate—that is to say, three hundred and sixty-eight pounds, thirteen shillings and sixpence, for I don't descend to fractions.'

"'Well, now,' said the honest old man, 'I love and honour him for that. He needn't have paid me a farthing. I knew not where he was;—and to think of me on his death-bed!—that, sir, shows good principle; and as you are so like him in everything else,—and how like him you are, to be sure!—I hope and trust—don't be angry, sir—that you will follow the example he has set you in the last act of his life.'

"'Then,' said I, 'you accept the proposal?'

"'Most happily, sir,' said he. 'I tell you I honour his feelings. I had given the whole thing up as lost: I thought he was a hard-hearted and a practised taker-in of credulous men——'

"'Sir,' said I, bowing, 'you little knew my poor brother Bob if you thought that. Here, sir, is the money; all I ask, as a satisfaction to the interesting young creature who survives him, is a receipt in full of all demands as against him.'

"'In course, Mr. Daly,' said the upholsterer, taking the notes I proffered. 'Why, la!' exclaimed he, 'I declare you have got the very ring on, that I have seen a hundred times, with a leetel patent key twisted into the inside, that he used to wear.'

"'Yes,' said I, rather taken aback at this; for with all my cunning I had forgotten to disring my finger for the occasion. 'Yes, it was the only thing he left me; and I wear it for his sake.'

"'And how well it fits!' said the cabinet-maker.

"'Often the case with twins,' said I. 'There are two hundred, three hundred, and fifty, a ten pound note, eight guineas, and five shillings and sixpence; count it yourself.