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LIFE AND ADVENTURES OF

"Certainly you did," returned David, warmly, "but that's not the idea. Who said, that if we put the money together we could furnish an office, and make a show?"

"And who said," retorted Mr. Tigg, "that, providing we did it on a sufficiently large scale, we could furnish an office and make a show, without any money at all? Be rational, and just, and calm, and tell me whose idea was that."

"Why there," David was obliged to confess, "you had the advantage of me, I admit. But I don't put myself on a level with you. I only want a little credit in the business."

"All the credit you deserve, you have," said Tigg. "The plain work of the company, David—figures, books, circulars, advertisements, pen ink and paper, sealing-wax and wafers—is admirably done by you. You are a first-rate groveller. I don't dispute it. But the ornamental department, David; the inventive and poetical department—"

"Is entirely yours," said his friend. "No question of it. But with such a swell turn-out as this, and all the handsome things you 've got about you, and the life you lead, I mean to say it's a precious comfortable department too."

"Does it gain the purpose? Is it Anglo-Bengalee?" asked Tigg.

"Yes," said David.

"Could you undertake it yourself?" demanded Tigg.

"No," said David.

"Ha, ha!" laughed Tigg. "Then be contented with your station and your profits, David, my fine fellow, and bless the day that made us acquainted across the counter of our common uncle, for it was a golden day to you."

It will have been already gathered from the conversation of these worthies, that they were embarked in an enterprise of some magnitude, in which they addressed the public in general from the strong position of having everything to gain, and nothing at all to lose; and which, based upon this great principle, was thriving pretty comfortably.

The Anglo-Bengalee Disinterested Loan and Life Insurance Company, started into existence one morning, not an Infant Institution, but a Grown-up Company running alone at a great pace, and doing business right and left: with a "branch" in a first floor over a tailor's at the west-end of the town, and main offices in a new street in the city, comprising the upper part of a spacious house, resplendent in stucco and plate-glass, with wire blinds in all the windows, and "Anglo-Bengalee " worked into the pattern of every one of them. On the door-post was painted again in large letters, " Offices of the Anglo-Bengalee Disinterested Loan and Life Insurance Company," and on the door was a large brass plate with the same inscription: always kept very bright, as courting inquiry; staring the city out of countenance after office-hours on working days, and all day long on Sundays; and looking bolder than the Bank. Within, the offices were newly plastered, newly painted, newly papered, newly countered, newly floor-clothed, newly tabled, newly chaired, newly fitted-up in every way, with goods that were substantial and expensive, and designed (like the company) to last. Business! Look at the green ledgers with red backs, like strong cricket-balls beaten flat;