?" he asked.

"Certainly," and the two men retired to a private part of the store.
Grasper had never felt so wretched in all his life. After two or three
efforts to speak, he at last found voice enough to say--

"Mr. Layton, I have very bad news to tell you. It is impossible for me
to go on any longer. I shall stop to-morrow, inevitably. I owe you two
thousand dollars in borrowed money and two thousand in notes, making,
in all, four thousand dollars. I don't wish _you_ to lose any thing by
me, and, to secure your borrowed money, I have brought you good notes
for two thousand dollars, which is the best I can possibly do. For the
other two thousand dollars, I want you to come into my store, and take
your choice of any thing there, which I will sell you, and take my own
notes back in payment. That is the best I can possibly do for you, Mr.
Layton, and it will be far better, I fear, than I shall be able to do
for any one else."

Layton was taken entirely by surprise.

"What you say astonishes me, Mr. Grasper; I thought you were doing a
very flourishing business?"

"And so I would have been, had I not ventured a little beyond my depth,
and got cramped for money to meet my payments. A neglect of my business
was the inevitable consequence; for, when all my time was taken up in
raising money, I had none left to see after my business in a proper
manner. Bad debts have been one of the consequences, and profitless
operations another, until I am involved beyond the power of
extrication, and must see every thing fall in ruins about my head."

"It really grieves me to hear you say this," replied Layton, not
offering to take the notes which Grasper was still holding out for his
acceptance. "But, perhaps, you magnify your difficulties. Don't you
think some temporary relief would help you over your present
embarrassments?"

"No: nothing temporary would be of any avail."

"Have you any objection to letting me see a full statement of your
affairs? Perhaps I can suggest something better than a failure, which
is almost always the very worst thing that can be done."

"Most gladly will I do so, Mr. Layton," returned Grasper; "and if you
can point out any way by which I can get over my present difficulties,
I shall be for ever under obligation to you."

An examination into Grasper's business satisfied Layton that a few
thousand dollars would save it.

"You need not fail," he said, cheerfully, to the unhappy man, as soon
as he ful