“Ay, we had a lot o’ damage,” said Fazackerly, laying down his pen; “it took us days to repair ’em. Cost us four pounds. We had to put into Holyhead for shelter.”

“Four pounds!” said Tweedie, his voice rising almost to a scream.

“Ay, all that,” said Fazackerly very solemnly.

“Look here,” said Tweedie in a choked voice. “Blown away fore lower topsail, fore-staysail, and carried away lifts to staysail. To sailmaker for above, eleven pounds eighteen shillings and ten-pence. Then ye say ye put into Holyhead for shelter. Well, here in entering harbour we’ll say loss of port anchor and thirty fathoms of chain cable—”

“Man alive,” said the overwrought skipper, hitting the table heavily with his fist, “the old anchor’s there for him to see.”

“To divers for recovering same, and placing on deck, two pound ten,” continued Tweedie, raising his voice. “Did you do any damage going into dock at Limerick?”

“More than we’ve done for years,” said Fazackerly, and shaking his head, entered into voluminous details; “total, seven pounds.”

“Seven pounds!” said the exasperated Tweedie. “Seven pounds for all that, and your insurance don’t begin till twenty-five pounds. Why, damme, you ain’t fit to be trusted out with a ship. I firmly b’lieve if you lost her you’d send in a bill for a suit of clothes, and call it square. Now take this down, and larn a business way o’ doing things. In entering dock, carried away starboard cathead and started starboard chain plates; held survey of damage done: decided to take off channel bends, renew through bolts, straighten plates and replace same; also to renew cathead and caulk ship’s side in wake of plate, six seams, &c. &c. There, now, that looks better. Twenty-seven pounds eighteen and seven-pence halfpenny, and I think, for all that damage, it’s a very reasonable bill. Can you remember anything else?”

“You’ve got a better memory than I have,” said his admiring friend. “Wait a bit, though; yes, I had my poor old dog washed overboard.”

“Dog!” said the deep-sea man; “we can’t put dogs in a disbursement sheet. ’Tain’t business.”