nature of the business, and the shares of the partners were now settled, and the site of the future labours of the firm became the next question. Mr. Brown was in favour of a small tenement in Little Britain, near to the entrance into Smithfield. "There would not be scope there," said Robinson. "And no fashion," said Jones. "It's safe and respectable," pleaded Mr. Brown. "There have been shops in Little Britain these sixty years in the same families." But Robinson was of opinion that the fortunes of the firm might not improbably be made in six, if only they would commence with sufficient distinction. He had ascertained that large and commanding premises might be had in St. Paul's Churchyard, in the frontage of which the square feet of plate glass could be counted by the hundred. It was true that the shop was nearly all window; but then, as Mr. Robinson said, an extended front of glass was the one thing necessary. And it was true also that the future tenants must pay down a thousand pounds before they entered;—but then, as he explained, how could they better expend the trifle of money which they possessed? "Trifle of money!" said Mr. Brown, thinking of the mountains of butter and years of economy which had been required to put together those four thousand pounds;—thinking also, perhaps, of the absolute impecuniosity of his young partner who thus spoke. Jones was for the West End and Regent Street. There was a shop only two doors off Regent Street, which could be made to look as if it was almost in Regent Street. The extension of a side piece of plate glass would show quite into Regent Street. He even prepared a card, describing the house as "2 doors from Regent Street," printing the figure and the words "Regent Street" very large, and the intermediate description very small. It was ever by such stale, inefficient artifices as these that he sought success. "Who'll care for your card?" said Robinson. "When a man's card comes to be of use to him, the thing's done. He's living in his villa by that time, and has his five thousand a-year out of the profits." "I hope you'll both have your willas before long," said Brown, trying to keep his partners in good humour. "But a cottage horney will be enough for me. I'd like to be able to give my children their bit of dinner on Sunday hot and comfortable. I want no more than that." That was a