After All;

to hang round him . I hear that Oakrush estate belongs to him , and that Merrislope died worth nothing but his mortgaged lands . Bnlliker must be rich 1 Where did ; but to-night will tell . Till then we must be cautious . " " Au revoir I " and Mr . Phane again lapsed into gloom . Much he feared that all was now over . The office and everything seemed to wear a different look . A sort of reproachful melancholia appeared to linger about the furniture

as though it were bidding a silent adieu to its owner . The place now , where money had been made for so many years , seemed worthless , aimless , profitless . He hardly dared to look at Mr . Bulliker , for fear he should feel inclined to challenge his integrity . When , however , the cashier came into his room , and excitedly sat himself clown with a muttered excuse , he felt that a climax was at hand .

" We shall have to wind up the business , sir ! " blurted out the cashier . " We can't possibly hold out after to-morrow ! " Mr . Phane was thunderstruck , though he had been expecting ancl tryino- to prepare himself for this .

" You re a villain , Mr . Bulliker ! he screamed , unhinged by the sudden state of affairs . " Thank you , Mr . Phane . I suppose it ' s my fault , " answered Mr . Bulliker , sullenly , believing that his master had no suspicions of the truth . " I do . You ' re a—but then— , " and Mr . Phane paced the floor , excitedly , to keep down his temper , which would spoil all his plans if shown too soon . After some minutes of discomfort to both of themthe one endeavouring to

, stifle his rage and disappointment , the other trembling lest his deeds should , he discovered before he had time to obliterate the signs of their existence , Mr . Phane asked , angrily , " Why did you not tell me this before ? I had no idea I was so near ruin , " and he buried his face in his hands . " I was afraid to tell you all . " " I should think you were— " began Mr . Phanewhen he stopped short

, , and refrained from saying anything further . " I am sorry this has upset you so much , sir , but you know you have been drifting towards it a long time . Can I offer any suggestion , sir ? " " No , leave me ; let to-morrow come first . "

" That ' s what I think best myself , sir ; something might happen between now and then . " " Yes , something might , " returned the merchant , with emphasis ; and the cashier slowly left the room , a fiendish grin spreading gradually wider on his unprepossessing countenance as he did so . Had Mr . Phane seen him then , he would not have hesitated to have pronounced him a villain . His heavy brows lowered as he descended the stairs , and his little eyes peered cautiously out of

his eye corners , while he softly rubbed his hands ancl meditated . " To-night , to-night , " he muttered , " and then I have completed my plans . A little suspicion , of course , I cannot help ; all good men are belied in that way , ha , ha ! But there will be no proof , no proof ! Ha ! ha ! ha ! " he softly chuckled to himself as he paused on the stairs , " I ' m master now . I ' ve ruined Merrisslope , ruined Humberton , and ruined old Phane . A few more hours and all will be complete , and I , poor , unsuspected Bulliker , shall reap the whole benefit . "

CHAPTER XXIII . " A most impatient , devilish spirit . "—TAMING OF THE SHREW . LET US take a look back to the time when Humberton was so unfortunate as to lose the hundred pounds from Mr . Phane ' s office . Perhaps the reader will recognise the characters in the following scene without much trouble . Two