official "slate."

Now to set up the machine.

In a few days of sharp running and talking, Rolleum and Digwell
accomplished this, as follows:

_First_, they hired and furnished handsomely, paying cash whenever they
couldn't help it, a couple of pleasant first floor rooms close to Wall
Street. No dingy desk-room up in some dark corner or attic, for them.
Respectability is the thing for Rolleum.

_Second_, they hired a lawyer to draft the proper papers, and had the
New York and Rangoon Petroleum Company "Duly incorporated under the
mining and statute laws of the State of New York," with charter,
by-laws, seal, officers' names, and everything fine, new, grand,
magnificent, impressive, formal, respectable and business-like.

_Third_, they now had every requisite of a powerful, enterprising and
highly successful corporation, except the small trifles of money, land
and oil. But what are these, to such geniuses as Rolleum and Digwell?
Singular if having invented and set the trap, they could not catch the
birds!

They _bought_ about three pints of oil, for one dollar; and that settled
one part of the question. They bought it ready sorted and vialled and
labelled; some crude and green, some yellowish, some limpid as water,
half a dozen or so of different specimens. These, in their tall vials of
most respectable appearance, they placed casually on the mantel-piece of
the outer office. They were specimens of the oils which the company's
wells are confidently expected to yield--when they get 'em!

Last of all--land and money. Subscriptions to capital stock are to
furnish money, money will buy land. And _saying we've got land_ will
procure subscriptions.

"It's not much of a lie, after all," said Rolleum, confidentially, to
brother Digwell. "When we've _said_ we've got it for awhile, we _shall_
get it. It's not a lie at all. It's only discounting the truth at sixty
days!"

So he and Digwell went to work and made a splendid prospectus and
advertisement, the latter an abridged edition of the former. This
prospectus was a great triumph of business lying mixed with plums and
spices of truth, and all set forth with taking "display lines."

It began with a stately row of names: New York and Rangoon Petroleum
Company; Honorable Abraham Bee, President; Peter Rolleum, Esq., Vice
President; Diddle Digwell, Esq., Secretary; and so on. With cool
impudence it then gave a list headed "Lands and Property"--not saying
"of the Company"