Havin noo got quit o' my love affairs, my first business, next day, was to ca' on the mercantile firm alluded to in another part o' the narrative; and to their countin-hoose I accordingly directed my steps—and thae steps, when I entered their premises, were a wee haughty, for I felt at once the strength o' the money in my pouch, and a sense o' havin been ill-used by them. On enterin the countin-hoose, I fand the principal there alane, seated at a desk.

This gentleman I knew personally, and he kent me too; for I had frequently ca'ed at his office in the way o' business, and on these occasions he had aye come forrit to me wi' extended hand and a smilin countenance. On the present, however, he did naething o' the kind. He sat still, and, lookin sternly at me as I approached him—

"Well, Mr. Smith," he said, "are ye come to settle that account? Short accounts make long friends, you know," he added, but wi' a sort o' ferocious smile, if there be such a thing.

"I wad like first to ken, sir," I replied, "what was the meanin o' yer writin us sic a letter as we had frae ye the ither day?"

"Why, Mr. Smith," said Mr. Drysdale, which was the gentleman's name, "under the peculiar circumstances of the case, I don't see there was anything in that letter that ought to have surprised you. It was a perfectly natural and reasonable effort on our part to recover our own."

"A reasonable effort, sir, to recover your own!" said I indignantly. "What do you mean? My faither has dealt wi' ye these twenty years, and I don't suppose ye ever fand it necessary to mak ony effort to recover your money oot o' his hands. I rather think ye were aye paid withoot askin."

"Oh, yes, yes," replied Mr. Drysdale, doggedly; "but I repeat that recent circumstances have altered the case materially."

"What circumstances do ye allude to, sir?" said I, wi' increasin passion.

"What circumstances, sir, do I allude to?" replied Mr. Drysdale, fiercely. "I don't suppose you required to come here for that information; but you shall have it nevertheless, since you ask it." And, proceeding to a file of newspapers, he detached one, and, throwing it on the desk before me, placed his finger, as Mrs. Craig had done on another occasion, on the bankrupt list, and desired me to look at that. I did so, and read, in this catalogue of unfortunates, the name of "William Smith, merchant, ——. Creditors to meet," &c. &c.

"Now, sir," said Mr. Drysdale, with a triumphant sneer, "are you satisfied?"