that renders it all the
more imperative that we should take some decided step towards the
payment of our debts."

"Yes, the liquidation of our debts," said Mrs Tipps, nodding slowly;
"that was the term your dear father was wont to use."

"You know, mamma, at the worst we can sell our furniture--or part of
it--and pay them off, and then, with a system of rigid economy--"

A postman's knock cut short the sentence, and in a few seconds Mrs
Durby--careworn and subdued--presented a letter to her mistress and
retired.

"My--my dear!" exclaimed Mrs Tipps, "th-this is positively miraculous.
Here is a cheque for fifty pounds, and--but read for yourself."

Netta seized the letter and read it aloud. It ran thus:--

"Clarendon Hotel, London.

"Dear Madam,--There is a little girl living in your neighbourhood, in
whose father I have a deep interest. I am particularly anxious to give
this child, Gertrude Marrot by name, a good plain education.
Understanding that your daughter has had considerable experience in
teaching the young, and is, or has been, engaged in tuition, I venture
to propose that she should undertake the training of this child, who
will attend at your daughter's residence for that purpose at any hours
you may deem most suitable. In the belief that your daughter will have
no objection to accept of this trust I enclose a cheque for 50 pounds--
the first year's salary--in advance. I am, dear madam, your very
obedient servant,

"Samuel Tough."

Although the above can scarcely be considered a brilliant achievement of
Edwin Gurwood, it nevertheless accomplished its purpose; for the letter
was, in all respects, so very unlike Captain Lee, that neither Mrs
Tipps nor her daughter suspected him for an instant. On the contrary,
they took it in good faith. Netta wrote a reply by return of post
agreeing to the proposal, and on the day following began her pleasant
task, to the inexpressible delight of Gertie, who would joyfully, on any
terms whatever, have been Netta's slave--not to mention pupil.

A considerable time after this happy arrangement had been made, Mrs
Durby, in a moment of confidential weakness, related to little Gertie
the circumstances attending the loss of the diamond ring. Gertie, on
returning home, communicated the matter to Loo, and gave it as her
opinion that it was a pity such a valuable ring had been lost.

"Couldn't father find out about it somehow?" she asked with a hopeful
look--hopeful