pidated little book, which
she was ashamed to show when she found it.

"Well, as figures are rather important things to most of us, and you may
have a good many accounts to keep some day, wouldn't it be wise to
begin at once and learn to manage your pennies before the pounds come to
perplex you?"

"I thought you would do all that fussy part and take care of the pounds,
as you call them. Need I worry about it? I do hate sums, so!"

"I shall take care of things till you are of age, but I mean that you
shall know how your property is managed, and do as much of it as you can
by and by; then you won't be dependent on the honesty of other people."

"Gracious me! as if I wouldn't trust you with millions of billions if I
had them," cried Rose, scandalised at the mere suggestion.

"Ah, but I might be tempted; guardians are sometimes; so you'd better
keep your eye on me, and in order to do that you must learn all about
these affairs," answered Dr. Alec, as he made an entry in his own very
neat account-book.

Rose peeped over his shoulder at it, and then turned to the arithmetical
puzzle in her hand with a sigh of despair.

"Uncle, when you add up your expenses do you ever find you have got more
money than you had in the beginning?"

"No; I usually find that I have a good deal less than I had in the
beginning. Are you troubled in the peculiar way you mention?"

"Yes; it is very curious, but I never can make things come out square."

"Perhaps I can help you," began Uncle Alec, in the most respectful tone.

"I think you had better, for if I have got to keep accounts I may as
well begin in the right way. But please don't laugh! I know I'm very
stupid, and my book is a disgrace, but I never could get it straight."
And with great trepidation, Rose gave up her funny little accounts.

It really was good in Dr. Alec not to laugh, and Rose felt deeply
grateful when he said in a mildly suggestive tone,

"The dollars and cents seem to be rather mixed, perhaps if I just
straightened them out a bit we should find things all right."

"Please do, and then show me on a fresh leaf how to make mine look nice
and ship-shape as yours do."

As Rose stood by him watching the ease with which he quickly brought
order out of chaos, she privately resolved to hunt up her old arithmetic
and perfect herself in the four first rules, with a good tug at
fractions, before she read any more fairy tales.

"Am I a rich girl, uncle?" she asked sudde