"Yes," said Simkin: "and a very unpleasant affair it is: isn't it, Soft?"

"It is indeed; and one we are by no means used to" answered the partner.

"Pray, what is it, gentlemen?" and this plain question, rather abruptly put, surprised them into a plain answer.

"An attorney's letter," replied Simkin, in a most lugubrious tone.

"It is indeed," hysterically added Soft; "it is an attorney's letter, begging your pardon, Mr. Sharpe."

"Well, gentlemen, there is no great harm in that: here is a score of them (pointing to my desk), and you might eat them for any harm they would do you. Let me read it."

Mr. Simkin drew out his pocket-book, with as much solemnity as I have seen a reverend antiquarian produce a venerable Hebrew manuscript, and unfolded its various clasps, with the same gravity that the said antiquarian would slowly unroll the interminable vellum from its silver rollers; while poor Soft eyed the proceeding with a fixedness of gaze, that argued intense horror of the contents. I could scarcely forbear laughing outright at the awful delibera

tion with which the letter of Messrs. Snappit and Smart was submitted to my inspection.

"Read it, Mr. Sharpe," said Simkin, with impressive dignity.

"Only read it, Sir," echoed Soft, with trembling eagerness.

I obeyed.

GENTLEMEN,

"Manchester, January 21, 1827.

We are peremptorily instructed by our respectable clients, Messrs. Lomax and Co., of this place, to demand payment of the sum of £173. 5s. 2d., being the invoice price of the cottons consigned to your house at New York, in the month of May, 1825; and to inform you that unless the same is forthwith paid, together with 6s. 8d. for the costs of the application, we shall proceed against you, without further notice.

We are, Gentlemen,

Your obedient servants,

SNAPPIT & SMART."

“£173. 5s. 2d., Mr. Sharpe!"

"Together with six-and-eightpence, Mr

Sharpe !!"

"Forthwith, Sir! what do you say to that?" "And without further notice, too!" half sobbed out Soft.

"Well but, gentlemen, 1 suppose you purchased the cottons?"

"Did we buy them, Soft?"

"I think not indeed, my dear Simpkin." "Then who did? were they bought at all?' "There it is, Mr. Sharpe! there it is!" "There is where the shoe pinches, Sir!" "It's all along of that rascal Shycocke. I was coming to him, when Soft interrupted me.” "Ay: 'tis all his doing, Simkin.”

I foresaw another duet; but beginning to understand my new friends, I perceived that the only way to cut short the matter, was to cross-examine them for myself; and soon arrived at the simple fact, that this Shycocke was a great rogue, that had been carying on trade on his own account, but in the name of his employers, who had placed their foreign establishment at New York entirely under his care. But here was the difficulty: they had rashly confided to this agent powers so ample, that it was scarcely possible to contend that the goods had been supplied on his credit, and

not their own; while to recognize his agency on this occasion, by adopting a contract that he was not empowered to make, exposed them to similar demands, the extent of which could not even be guessed at. In this dilemma, I of course advised the bolder course of resisting the first application, even at the risk of costs.

"Well, Mr. Sharpe, I understand all you say; heigh-ho! I understand,-diddled either way; but I can't help thinking it best to pay the money."

"Sad job; but first loss is the least!" sorrowfully ejaculated Soft.

"Very true, Mr. Soft, if you can be sure that it is the last as well as the first."

"What did you say the costs would be, Sir?" "I told you I did not know, Mr. Simkin: we must examine evidence in America."

"Evidence in America! oh dear, oh dear!" "I think, Soft, you had better go to New York. Won't that do, Mr. Sharpe?"

"Me go to New York! bless me, Simkin, what do you mean?"

"It would be a pleasant trip, Mr. Soft.”

"Pleasant trip, Sir! la, Sir! do you know what it would cost?"

"Can't you do without evidence, Mr. Sharpe?" (coaxingly.)

"It is just possible that we might contrive by a fishing bill in Chancery—

66

Chancery!" groaned Simkin.

"Chancery!" screamed Soft. "Throw us into Chancery! Heaven have mercy on us! We had better pay the money, and have done with it, Simkin."

"I'd rather pay it ten times over," replied his partner, "than get my head into Chancery. How can you talk so, Mr. Sharpe? but I see you were only joking."

“Indeed I never joke on serious business; a great lie by the way, for which my conscience pricked me; for I always joke where I can : but this was clearly no fitting occasion, as I seemed as certain of losing my clients, as they were of losing their money; so I put a grave face on the matter, and continued,

"It does not cost much to file a bill in Chancery, and compel an answer."

"You'll not make me believe that, Sir, very easily; there's my poor brother's orphans have been in Chancery these twelve years, poor things! and all their little fortune as safely