he time to be
'under government,' with a salary of nothing to speak of, but with
stealings equal to those of a successful freebooter, you--you--you have
placed a--a bad estimate upon my common sense, Madam."

With this flaring burst of eloquence, Jipson seized his hat, gloves and
cane, and soon might be seen an elderly, natty, well-shaved,
slightly-flushed gentleman taking his seat in a down town bound _bus_,
en route for the sugar bakery of the firm of Cutt, Comeagain, & Co. It
was evident, however, from the frequency with which Jipson plied his
knife and rubber to his "figgers" of the day's accounts, and the
tremulousness with which he drove the porcupine quill, that Jipson was
thinking of something else!

"Mr. Jipson, I wish you'd square up that account of Look, Sharp, & Co.,
to-day," said Mr. Cutt, entering the counting room.

"All folly!" said Jipson, scratching out a mistake from his day-book,
and not heeding the remark, though he saw the person of his employer.

"Eh?" was the ejaculation of Cutt.

"All folly!"

"I don't understand you, sir!" said Cutt, in utter astonishment.

"Oh! I beg pardon, sir," said poor Jipson; "I beg pardon, sir. Engrossed
in a little affair of my own, I quite overlooked your observation. I
will attend to the account of Look, Sharp, & Co., at once, sir;" and
while Jipson was at it, his employer went out, wondering what in faith
could be the matter with Jipson, a man whose capacity and gentlemanly
deportment the firm had tested to their satisfaction for many years
previous. The little _incident_ was mentioned to the partner, Comeagain.
The firm first laughed, then wondered what was up to disturb the usual
equilibrium of Jipson, and ended by hoping he hadn't taken to drink or
nothing!

"Guess I'd better do it," soliloquizes Jipson. "My wife is a good woman
enough, but like most women, lets her vanity trip up her common sense,
now and then; she feels cut down to know that Tannersoil's folks are
plunging out with dinners and evening parties, troops of company, piano
going, and bawling away their new fol-de-rol music. Yes, guess I'll do
it.

"Mrs. Jipson little calculates the horrors--not only in a pecuniary, but
domestic sense--that these dinners, suppers and parties to the rag-tag
and bobtail, cost many honest-meaning people, who _ought_ to be ashamed
of them.

"But, I'll do it, if it costs me the whole quarter's salary!"

A few days were sufficient to concoct details and arran