“I don’t know what’s the matter with him. He’s the fellow I’ve told you about who never takes a vacation. I half believe it’s his wife. She looks pitiless enough for anything.”

“She’s very pretty of her kind,” mused Mrs. Remsen, “but rather chilling. One can see that she has ideas about elegance.”

“Rather unfortunate ones for a bookkeeper’s wife. I surmise that Percy felt she was overdressed, and that made him awkward with me. I’ve always suspected that fellow of good taste.”

After that, when Remsen passed the counting-room and saw Percy screwed up over his ledger, he often remembered Mrs. Bixby, with her cold, pale eyes and long lashes, and her expression that was something between indifference and discontent. She rose behind Percy’s bent shoulders like an apparition.

One spring afternoon Remsen was closeted in his private office with his lawyer until a late hour. As he came down the long hall in the dusk he glanced through the glass partition into the counting-room, and saw Percy Bixby huddled up on his tall stool, though it was too dark to work. Indeed, Bixby’s ledger was closed, and he sat with his two arms resting on the brown cover. He did not move a muscle when young Remsen entered.

“You are late, Bixby, and so am I,” Oliver began genially as he crossed to the front of the room and looked out at the lighted windows of other tall buildings. “The fact is, I’ve been doing something that men have a foolish way of putting off. I’ve been making my will.”

“Yes, sir.” Percy brought it out with a deep breath.

“Glad to be through with it,” Oliver went on. “Mr. Melton will bring the paper back to-morrow, and I’d like to ask you to be one of the witnesses.”

“I’d be very proud, Mr. Remsen.”

“Thank you, Bixby. Good night.” Remsen took up his hat just as Percy slid down from his stool.