y unbusinesslike remarks of a
theological nature which you are sometimes pleased to introduce into our
conversations. I again repeat that there is no such thing as Providence
in business,--at all events, not in _my_ business."

"I will not again offend you," said poor Crumps, who stood looking
confused and moving his legs uneasily during the delivery of this
oration, "but as you have condescended to argue the matter slightly, may
I venture to hint that our ships are propelled chiefly by means of
sails, and that the winds are in the hands of Providence."

"There, sir, I utterly disagree with you," retorted Denham, "the winds
are guided in their courses by the fixed laws of Nature, and cannot be
altered or modified by the wishes or powers of man; therefore, it is
quite unnecessary, because useless, to regard them in matters of
business. I am utterly devoid, sir, of superstition; and it is partly
in order to make this clear to all with whom I have to do, that I intend
to name our new ship the `Trident,' and to order her to sail on a
Friday."

As Mr Denham accompanied his last word with an inclination of the head
which was equivalent to a dismissal, Mr Crumps sighed and retired to
his den. His practical and unsuperstitious partner opened and read the
letters.

While Denham was thus engaged a tap came to the door, and old Mr
Summers entered the room.

"Ah! Summers, glad to see you, how are you?" said Denham, somewhat
heartily--_for him_.

"Thank you, Denham, I'm well," replied the benign old gentleman with a
smile, as he fixed a pair of gold spectacles on his nose, and sat down
in a most businesslike way to examine a bundle of papers which he pulled
out of his coat-pocket.

Mr Summers was a very old friend of Denham, and had been the friend of
his father before him; but _that_ was not the reason of Denham's regard
for him. The old gentleman happened to be a merchant in the city, with
whom Denham, Crumps, and Company did extensive and advantageous
business. This was the cause of Denham's unwonted urbanity. He cared
little for the old man's friendship. In fact, he would have dispensed
with it without much regret, for he was sometimes pressed to contribute
to charities by his philanthropic friend.

"See, I have settled that matter for you satisfactorily," said Mr
Summers; "there are the papers, which you can look over at your
leisure."

"Thank you, Mr Summers," said Denham impressively, "this is _indeed_
ve