s a properly drawn up disbursement sheet," said Tweedie in
satisfied tones. "You see how it simplifies matters. The governor can
see at a glance how things stand, while, if you trusted to your memory,
you might forget something, or else claim something you didn't have."

"I ought to have had them things afore," said Captain Fazackerly,
shaking his head solemnly. "I'd ha' been riding in my carriage by now."

"Never ye dream of having another v'y'ge without one," said Tweedie. "I
doubt whether it's lawful to render an account without one."

He folded the paper, and handed it to his friend, who, after inspecting
it with considerable pride, tucked it carefully away in his breast
pocket.

"Take it up in the morning," said Tweedie. "We'll have a bit o' tea down
here, and then we'll go round a bit afterwards."

Captain Fazackerly having no objection, they had tea first, and then,
accompanied by the first mate, went out to christen the disbursement
sheet. The ceremony, which was of great length, was solemnly impressive
towards the finish. Captain Tweedie, who possessed a very sensitive,
highly-strung nature, finding it necessary to put a licensed victualler
out of his own house before it could be completed to his satisfaction.

The one thing which Captain Fazackerly remembered clearly the next
morning when he awoke was the disbursement sheet. He propped it against
the coffee-pot during breakfast, and read selections to his admiring
mate, and after a refreshing toilet, proceeded to the office. Simmons
was already there, and before the skipper could get to the purpose of
his visit, the head of the firm arrived.

"I've just brought the disbursement sheet you asked for, sir," said the
skipper, drawing it from his pocket.

"Ah! you've got it, then," said the new governor, with a gracious smile;
"you see it wasn't so much trouble after all."

"I don't mind the trouble, sir," interrupted Captain Fazackerly.

"You see it puts things on a better footing," said the other. "I can
see at a glance now how things stand, and Simmons can enter the items
straight away into the books of the firm. It's more satisfactory to both
of us. Sit down, cap'n."

The captain sat down, his face glowing with this satisfactory
recognition of his work.

"I met Cap'n Hargreaves as I was a-coming up," he said; "and I explained
to him your ideas on the subject, an' he went straight back, as straight
as he could go, to make out _his_ disbursement shee