“It takes the cash to put ’em over,” Ned Newton, Tom’s dearest friend and closest co-worker, was wont to say. “But you scheme ’em out and I’ll find the cash.”

Newton, who was treasurer of the Swift Construction Company, had faithfully done his part whenever Tom got into a place where he needed money. But here was Mr. Damon with the promise of a “fortune” on which no interest would have to be paid. The young inventor was naturally interested, even though he might be up to his very ears in work.

“That sounds awfully interesting,” he said to the blusterous Wakefield Damon. “I don’t care much about the ice—unless that is merely figurative—but a fortune—well, what part of Iceland is it in?”

“I don’t know,” said the visitor bluntly. “But Iceland is not so big a country, is it? Not as big as Australia, for instance, although it is likewise an island.”

“You can’t walk over it in a day, looking for a fortune,” laughed Mr. Swift.

“Don’t expect to have to do that,” said Mr. Damon, with an answering laugh. “But, bless my calipers! we ought to be able to find Rosestone on the map.”

“Is that the name of the place where this fortune is—er—is it buried?” demanded Tom.

“Goodness only knows,” said Mr. Damon, tugging at a big wallet and finally getting it out of his inside pocket. “It may be hanging in the air. But the letter comes from Rosestone. I fancy that is a small town. And that is where the fortune is.”

“A fortune in what?” asked Mr. Swift.

“A fortune of how much?” demanded Tom.