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o pass at least several weeks, two salesmen, with their memoranda in their hands, bustled into the counting-room, each attended by a customer, to whom he had sold a bill of lumber. They had been informed by Land of the debut of the new entry clerk, and they read off their sales to me, which I entered upon the book, giving them bills for the purchasers. One of them paid his bill, and I was looking for the cash book when Mr. Whippleton made his appearance. "So you are really at work, Philip," said he, as he glanced at the sales book. "Yes, sir; I have made a beginning. I was looking for the cash book, sir." "I keep the cash book myself," added he, in a manner which indicated that I was not to meddle with it. But I found enough to do in making bills and charges. It was early in the spring, and there was a great deal of building in the city. Business was very driving, and I had all I could do. It was the same thing over and over again all day long; but I enjoyed my occupation in spite of its monotony. About nine o'clock Mr. Richard Collingsby entered the counting-room. He passed my desk, glanced at me, and entered the sacred precincts of his sanctorum. Mr. Whippleton immediately made him a visit, and doubtless informed his senior that he had engaged an entry clerk. I did not see the dignified partner again till he left the counting-room at two o'clock. He did not even glance at me this time, and probably had no suspicion that he had ever seen me before. I was too insignificant a mortal to engage his attention even for a single instant. Yet he was my own uncle, though I might be in the same office with him for years without his knowing the fact. At twelve o'clock I went to dinner. As I passed through the yard, I saw lying on the bank of the river a beautiful sail-boat, which attracted my attention. It was about thirty feet long, and had quite a large cabin in the forward part. I had hardly ever seen a sail-boat, and I was much interested in her. "Whose is this?" I asked, as Land Limpedon joined me on his way to dinner. "Mr. Whippleton's; he's a regular water bird, and in the summer he spends all his spare time in that boat." "Does he sail on this river?" I asked, glancing at the muddy lagoon. "No; he takes her out on the lake, and goes off for a fortnight in her, when he can spare the time." I had had some experience with boats on the upper Missouri, and had some taste for them, though I had never
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