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hing that I possessed was dragged away--even to the bed on which my Anna had been cast, and which she so much needed now. Every thing was gone; but the blow had fallen, and I was callous to the loss. In the midst of the desolation I struggled to preserve one trifle from the common wreck. Do not smile, sir, when I mention _my reputation_. Yes, I felt that if it could be rescued all might be spared, and I might yet defy and shame my persecutors. I appealed to the commissioner who had charge of my estate. I proclaimed aloud, and in the face of men, my innocence. I conjured him to subject me to the severest trial--to compel the closest examination of my affairs--my books--and every individual connected with the house. I demanded it for the sake of justice--for my own sake, and for the sake of the poor creatures--I was a father now--whose fortunes were linked with mine, whose bread depended upon the verdict which should be pronounced against me. My passionate supplication was not in vain. The affairs of our house were looked into--the business that had been done for years was sifted--and clerks and men were subjected to every interrogatory that could elucidate a fact. At the end of six months it was publicly announced that an important error had been discovered--that the estimate given to me was incorrect, _and by many thousand pounds greater than the true value_. "There had been a _mistake_! The bankrupt departed from the court without a blemish on his character. He had been indiscreet in entering heedlessly upon so large an undertaking, and must pay dearly for that in discretion. He was strictly liable and bound to pay what he had acknowledged with his hand to be a lawful debt. There was no help for him. The young man was worthy of commiseration, and his creditors should show him mercy." This was the verdict of the commissioner, spoken in the ears of one who was a stranger to mercy, and who had vowed to show me _none_. Guilt, however, attached to my good name no longer, and I smiled at his malignity. It was too soon _to smile_. The secret of all my difficulty was now explained. Trading upon a false capital, to an extravagant extent beyond the real one--draining my exchequer of its resources to pay an ever-recurring interest, whilst the principal was but a fiction in the estate, it was no wonder that I became hemmed in by claims impossible to meet, and that the services of Mr Gilbert were so soon in requisition. In giving to
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