p, which is clearing out yonder."

"Dismiss Clement Dubourg, sir?" said Owen, with a faltering voice.

"Yes, sir, dismiss him instantly; it is enough to have a stupid
Englishman in the counting-house to make blunders, without keeping a
sharp Frenchman there to profit by them."

I had lived long enough in the territories of the _Grand Monarque_ to
contract a hearty aversion to arbitrary exertion of authority, even if it
had not been instilled into me with my earliest breeding; and I could not
refrain from interposing, to prevent an innocent and meritorious young
man from paying the penalty of having acquired that proficiency which my
father had desired for me.

"I beg pardon, sir," when Mr. Osbaldistone had done speaking; "but I
think it but just, that if I have been negligent of my studies, I should
pay the forfeit myself. I have no reason to charge Monsieur Dubourg with
having neglected to give me opportunities of improvement, however little
I may have profited by them; and with respect to Monsieur Clement
Dubourg"--

"With respect to him, and to you, I shall take the measures which I see
needful," replied my father; "but it is fair in you, Frank, to take your
own blame on your own shoulders--very fair, that cannot be denied.--I
cannot acquit old Dubourg," he said, looking to Owen, "for having merely
afforded Frank the means of useful knowledge, without either seeing that
he took advantage of them or reporting to me if he did not. You see,
Owen, he has natural notions of equity becoming a British merchant."

"Mr. Francis," said the head-clerk, with his usual formal inclination of
the head, and a slight elevation of his right hand, which he had acquired
by a habit of sticking his pen behind his ear before he spoke--"Mr.
Francis seems to understand the fundamental principle of all moral
accounting, the great ethic rule of three. Let A do to B, as he would
have B do to him; the product will give the rule of conduct required."

My father smiled at this reduction of the golden rule to arithmetical
form, but instantly proceeded.

"All this signifies nothing, Frank; you have been throwing away your time
like a boy, and in future you must learn to live like a man. I shall put
you under Owen's care for a few months, to recover the lost ground."

I was about to reply, but Owen looked at me with such a supplicatory and
warning gesture, that I was involuntarily silent.

"We will then," continued my father, "resume the su