rying three
canvas bags, the midshipman landed, and proceeded to the office.
Leaving the escort "standing easy", Ross entered the building and found
himself confronted by a door on which was painted the words,
"Accountant Officer". Underneath was a piece of cardboard on which was
written: "Don't knock--walk in".

The midshipman accepted the invitation and entered. It was a large
room. Against one wall were three knee-hole desks, at which were
seated naval "writers"--petty officers detached for clerical work. Two
more were bending over a large tray, studiously engaged in "putting the
money up", or placing wages in the compartments of the tray in order to
facilitate the forthcoming payment to the civilian workers attached to
the establishment. At a large desk was an officer, with his head
almost touching a litter of papers. His back was turned, but Ross
could see by the gold-and-white band that he was an Assistant Paymaster.

Hearing footsteps behind him, the A.P. broke into a torrent of abuse:

"Of all the scatter-brained idiots that act the giddy goat, this
strafed lunatic takes the proverbial ship's biscuit!" he exclaimed.
"Just look here, Carruthers; did you ever see such a piece of arrant
tomfoolery----"

He turned his head, and saw it was not Carruthers.

"Sorry," he said apologetically. "Thought it was someone else. You
must have imagined that I was off my head. It's a wonder I'm not.
Look at this: here am I up to my eyes in work, and I get this sort of
thing fired at me."

Ross looked at the tendered document. It was headed: "Queries in the
Store Ledger", and the gem to which the harassed A.P. had referred was
as follows:--

"4 oz. tin-tacks. Please say if these are synonymous with 'tacks
tinned'."

The midshipman laughed. The A.P. glared.

"Some rotten idiot drawing five hundred a year evidently doesn't
realize it's war-time," he growled. "Now, what can I do for you?"

At length the midshipman received the necessary coin. He was about to
leave the officer when he found himself face to face with John Barry,
now a Lieutenant-Commander, R.N.R.

"Bless my soul, Trefusis!" exclaimed Barry cordially. "I am glad to
see you. I heard the new _Capella_ was ordered round. How's everyone?
Thanks, I'm top-hole. In a deuce of a hurry! Look here, come on board
and see me to-night. The _Hunbilker_ is lying off Cromarty. Can you
manage it?"

"I think so," replied Ross.

"Very good; bring Hay