among others, of celebrating
his birthday. We have kept to the old custom, out of regard for his
memory; and your worthy husband entirely approved of our conduct. I am
sure you agree with him?"

"With all my heart," said Mrs. Wagner. "Whatever my good husband thought,
I think."

Mr. Keller proceeded to count the Fund. "Fifteen thousand florins," he
announced. "I thought it had been more than that. If poor dear Engelman
had been here--Never mind! What does the ledger say?"

"Fifteen thousand florins," Mrs. Wagner answered.

"Ah, very well, my memory must have deceived me. This used to be
Engelman's business; and you are as careful as he was--I can say no
more."

Mr. Keller replaced the money in the safe, and hastened back to his own
office.

Mrs. Wagner raised one side of the ledger off the desk to close the
book--stopped to think--and laid it back again.

The extraordinary accuracy of Mr. Keller's memory was proverbial in the
office. Remembering the compliment which he had paid to her sense of
responsibility as Mr. Engelman's successor, Mrs. Wagner was not quite
satisfied to take it for granted that he had made a mistake--even on the
plain evidence of the ledger. A reference to the duplicate entry, in her
private account-book, would at once remove even the shadow of a doubt.

The last day of the old year was bright and frosty; the clear midday
light fell on the open page before her. She looked again at the entry,
thus recorded in figures--"15,000 florins"--and observed a trifling
circumstance which had previously escaped her.

The strokes which represented the figures "15" were unquestionably a
little, a very little, thicker than the strokes which represented the
three zeros or "noughts" that followed. Had a hair got into the pen of
the head-clerk, who had made the entry? or was there some trifling defect
in the paper, at that particular part of the page?

She once more raised one side of the ledger so that the light fell at an
angle on the writing. There was a difference between that part of the
paper on which the figures "15" were written, and the rest of the
page--and the difference consisted in a slight shine on the surface.

The side of the ledger dropped from her hand on the desk. She left the
office, and ran upstairs to her own room. Her private account-book had
not been wanted lately--it was locked up in her dressing-case. She took
it out, and referred to it. There was the entry as she had copied it