After All;

upon any decided action . He remembered sorrowfull y how his credulous disposition had once before been worked upon and deceived . This time he would have the positive proof , although he had scarcely the shadow of a doubt , that the man whom he had trusted all these years had been systematicall y robbing him . Therefore , at Arthur ' s suggestion , he was walking towards his office on the evening of the same day on which Bulliker had announced that

he was insolvent . AVe can easily credit that his mind had been in a confused whirl the whole of the day , ancl that much as he hated the notion , he was longing for night to come that he might thoroughly investigate his affairs . Until this was done , he certainly could not understand how he came to be in his present position , for his speculations had nearl y always been safe , ancl - he could not imagine how it was that the books did not show a handsome profit . This , only an examination could demonstrate .

It was a clear starlight night , and everything seemed peaceful and happy , in contra-distinction to their own thonghts , fas Mr . Phane aud Humberton ' approached Bishopsgate-street . They could hardl y imagine the world being so wicked under that constellation-studded canopy , and yet so it was , and they mutuall y sighed as they entered the busy thoroughfare of merchants , where so many fortunes have been made and unmade . With heavy hearts they slowly unlocked the door of the

dingy establishment , ancl closed it again with an unmelodious clang as the spring-lock fastened itself . They proceeded cautiousl y in order to avoid any suspicion in case of any surprise , ancl from the ponderous safe they took the day-book and the ledger , carefully locking the iron door after them , and replacing the keys in their accustomed spot . With their burdens they warily ascended the old creaking stairs leading to the upper office , feeling their way like two felons , for the scampering of a hungry rat made them seem almost guilty in their stealthy intentions .

The gas appeared to cast an unearthl y glare around as they seated themselves with a silent shudder at the cheerless table . It was not long before they discovered some serious discrepancies in comparing the two books . Figures were falsified in numerous places , and of course , all in Bulliker ' s handwriting . His guilt was plainly written all over the books , and both Mr . Phane ancl Arthur were astounded at the extent of the cashier ' s defalcations

. If the whole of the accounts were falsified in the same proportion , the balance would show a tremendous deficit on the amount made ; and how many years had this heen continuing ? Doubtless he would increase his crime by degrees until his rapacity passed all bounds of cunning ancl discretion . Then discovery would become inevitable , and how would he seek to cover his guilt ? Would not his first idea be to destroy the tell-tale books ?

and yet here they were . Surely Bulliker must have been mad ? But perhaps he intended to annihilate the traces of his nefarious actions that very evening ? Most probably he was on his way at that moment to the scene ' of his unscrupulous plundering . These thoughts the two midni ght investigators conveyed to one another in low whispers , as though they were afraid the very walls would hear them .

It would be impossible to describe the" feelings of the ruined merchant at that moment , as he vainly endeavoured to realise-his ' position . His spirit was crushed with the heavy blow which had fallen on his prosperity , on his faith m humanity ^ on his happiness . It was too sudden , too great to grasp all at once . All his hard-earned savings had been swept into other pockets , and to-morrow the sti of the miserable failure would be his for who would

gma ; believe that the cashier did not act under his instructions ? It was almost too much for him to bear ; it was so undeserved , so cruel . Hark ! What was that ? A key in the front door ? It was indeed . Stealthil y the bolt was turned , ancl the creaking door opened on its hinges . They could hear the key being gently removed , after which the door was softly closed again , doubtless with someone on this side of it . Who could that