and Robinson would be much less likely to scrutinize the price at which plate glass was charged to them per square foot, when they were taking their hundreds a day over the counter, than they would be now when every shilling was of importance to them. "For their own sake you shouldn't do it," said he to Mr. Brown. "You may be quite sure they don't like it." "I always liked it myself," said Mr. Brown. And thus he would make little dribbling payments, by which an unfortunate idea was generated in the neighbourhood that money was not plentiful with the firm. CHAPTER V. THE DIVISION OF LABOUR. There were two other chief matters to which it was now necessary that the Firm should attend; the first and primary being the stock of advertisements which should be issued; and the other, or secondary, being the stock of goods which should be obtained to answer the expectations raised by those advertisements. "But, George, we must have something to sell," said Mr. Brown, almost in despair. He did not then understand, and never since has learned the secrets of that commercial science which his younger partner was at so much pains to teach. There are things which no elderly man can learn; and there are lessons which are full of light for the new recruit, but dark as death to the old veteran. "It will be so doubtless with me also," said Robinson, soliloquizing on the subject in his melancholy mood. "The day will come when I too must be pushed from my stool by the workings of younger genius, and shall sink, as poor Mr. Brown is now sinking, into the foggy depths of fogeydom. But a man who is a man—" and then that melancholy mood left him, "can surely make his fortune before that day comes. When a merchant is known to be worth half a million, his fogeydom is respected." man—" That necessity of having something to sell almost overcame Mr. Brown in those days. "What's the good of putting down 5,000 Kolinski and Minx Boas in the bill, if we don't possess one in the shop?" he asked; "we must have some if they're asked for." He could not understand that for a first start effect is everything. If customers should want Kolinski Boas, Kolinski Boas would of course be forthcoming,—to any number required; either Kolinski Boas, or quasi Kolinski, which in trade is admitted to be the same thing. When a man advertises that he has 40,000 new paletots, he does not