id Tweedie, rolling his cigar between his thin
lips; "you've got orders to do so, haven't you? We must all obey those
above us. What would you do if one of your men refused to obey an order
of yours?"

"Hit him in the face," said Captain Fazackerly with simple directness.

"Just so," said Tweedie, who was always ready to impart moral teaching.
"And when your governor asks for a disbursement sheet you've got to give
him one. Now, then, head that paper--Voyage of the _Sarah Ann_, 180 tons
register, Garston Docks to Limerick."

The captain squared his elbows, and, for a few seconds, nothing was
heard but his stertorous breathing and the scratching of the pen; then
a muttered execration, and Captain Fazackerly put down his pen with a
woe-begone air.

"What's the matter?" said Tweedie.

"I've spelt register without the 'd.'" said the other; "that's what
comes o' being worried."

"It don't matter," said Tweedie hastily. "Now what about stores? Wait a
bit though; of course ye repaired your side-lamps before starting?"

"Lor', no!" said Captain Fazackerly, staring; "what for? They were all
right."

"Ye lie," said Tweedie sternly, "you did! To repairs to side-lamps, ten
shillings. Now then, did you paint her this trip?"

"I did," said the other, looking at the last entry in a fascinated
fashion.

"Let's see," said Tweedie meditatively--"we'll say five gallons of black
varnish at one shilling and threepence a gallon----"

"No, no," said the scribe; "I used gas tar at threepence a gallon."

"Five gallons black varnish, one shilling and threepence a gallon,
six-and-threepence," said Tweedie, raising his voice a little; "have you
got that down?"

After a prolonged struggle with his feelings the other said he had.

"Twenty-eight pounds black paint at twopence a pound," continued
Tweedie.

"Nay, nay," said the skipper; "I allus saves the soot out of the galley
for that."

The other captain took his cigar from his lips and gazed severely at his
guest.

"Am I dealing with a chimney-sweep or a ship's captain?" he inquired
plaintively; "it would simplify matters a bit if I knew."

"Go on, Captain Tweedie," said the other, turning a fine purple colour;
"how much did you say it was?"

"Twenty-eight twos equals fifty-six; that's four-and-ninepence,"
continued Tweedie, his face relaxing to receive the cigar again;
"and twenty-eight pounds white lead at twenty-eight shillings a
hundredweight----"

"Three penn'orth o