'Average returns of the last three years, one hundred and

twenty-seven pounds, three shillings, and seven penny and one-sixth

a week. Profits thereupon thirty-four per cent.--as near as may be.

Clear profits of the concern, after deducting all expenses except

rent--for t' house is our own--one thousand two hundred and two

pound a year.'

This was far more than either Hepburn or Coulson had imagined it to

be; and a look of surprise, almost amounting to dismay, crept over

their faces, in spite of their endeavour to keep simply motionless

and attentive.

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'It's a deal of money, lads, and the Lord give you grace to guide

it,' said Jeremiah, putting down his paper for a minute.

'Amen,' said John, shaking his head to give effect to his word.

'Now what we propose is this,' continued Jeremiah, beginning afresh

to refer to his paper: 'We will call t' value of stock and fixtures

two thousand one hundred and fifty. You may have John Holden,

appraiser and auctioneer, in to set a price on them if yo' will; or

yo' may look over books and bills; or, better still, do both, and so

check one again t'other; but for t' sake o' making the ground o' the

bargain, I state the sum as above; and I reckon it so much capital

left in yo'r hands for the use o' which yo're bound to pay us five

per cent. quarterly--that's one hundred and seven pound ten per

annum at least for t' first year; and after it will be reduced by

the gradual payment on our money, which must be at the rate of

twenty per cent., thus paying us our principal back in five years.

And the rent, including all back yards, right of wharfage,

warehouse, and premises, is reckoned by us to be sixty-five pound

per annum. So yo' will have to pay us, John and Jeremiah Foster,

brothers, six hundred and twelve pound ten out of the profits of the

first year, leaving, at the present rate of profits, about five

hundred and eighty-nine pound ten, for the share to be divided

between yo'.'

The plan had, in all its details, been carefully arranged by the two

brothers. They were afraid lest Hepburn and Coulson should be

dazzled by the amount of profits, and had so arranged the

sliding-scale of payment as to reduce the first year's income to

what the elder men thought a very moderate sum, but what to the

younger ones appeared an amount of wealth such as they, who had

neither of them ever owned much more than fifty pounds, considered

almost inexhaustible. It was certainly a remarkable instance of

prosperity and desert meeting together so early in life.




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