sir."

"Where is that?"

"In Cliffshire."

"And you think you would suit us?"

"I'd try, sir," said I.

"Do you know what our work is?" said Mr Barnacle.

"No, sir, not exactly," I replied.

"Generally speaking," mildly put in Mr Merrett, "you've a sort of
idea."

"Yes," said I, not quite sure whether I was telling the truth or not.

Mr Barnacle touched his bell, and the clerk appeared.

"Bring me the invoice-book, Doubleday."

Mr Doubleday returned directly with a large account-book, which he
deposited on the table before the junior partner.

Mr Barnacle pushed it towards me.

"I want a list made out of all the goods sent to Mr Walker, of Bombay,
since the beginning of the year. Let me see you make it out." Then
touching his bell again, he said to Mr Doubleday, the clerk, "Here,
Doubleday, give this boy some invoice paper and a pen, and let him write
at your desk. He is to make a copy of all Walker's invoices since the
beginning of this year."

"Yes, sir," said Doubleday.

"Be particular that he receives no assistance, and bring me the sheets
when completed. Batchelor, take this book and follow Mr Doubleday to
the counting-house."

"Do it as well as you can, without any help," mildly put in Mr Merrett,
by way of encouragement.

I followed my conductor in a state of terrible trepidation, feeling that
all this wasn't a bit like what I had expected my interview with Messrs.
Merrett, Barnacle, and Company to be.

"Here, hop up, young fellow," said Mr Doubleday, pointing to a high
stool at one of the desks, "and pull up your boot."

I concluded this last expression meant make haste, and I accordingly
pulled up my boot, and lost no time in setting myself to my task.

I was to make out a list of all that Walker of Bombay had had since the
beginning of the year. I opened the big account-book; it contained a
great many accounts, some long, some short. I began at the beginning,
and searched through for any belonging to Walker of Bombay.

At length, after about twenty pages, I found an entry dated December
30th last year. That would not do; I was only to make a list of what
had been sent this year; and yet, on looking again, I saw it noted that
these goods, though entered on the 30th of December, had not been
shipped till the 2nd of January. Here was a poser to begin with. I
looked up and caught the eye of Doubleday, who, evidently enjoying my
perplexity, was watching me.

"I say," I venture