“I am very much obliged,” Jacob acknowledged. “I can be considered wholly impartial,” Mr. Pedlar went on, “because I have no direct interest in whatever you may choose to do with your money, but my advice to you, Mr. Pratt, would be to buy a partnership in one of the leading firms engaged in the industry with which you have been associated.” “I see,” Jacob reflected. “Go into business again on a larger scale?” “Exactly,” the accountant assented, “only, go into an established business, with a partner, where you are not too much tied down. You’ll want to enjoy yourself and see a little of the world now. A bungalow down the river for the summer, eh? A Rolls-Royce, of course, and a month or so on the Riviera in the winter. Plenty of ways of getting something out of life, Mr. Pratt, if only one has the means.” Jacob drew a deep sigh and murmured something noncommittal. “My advice to you,” his mentor continued, “would [Pg 25]be to enjoy yourself, get value for your money, but—don’t give up work altogether. With the capital at your command, you could secure an interest in one of the leading firms in the trade.” [Pg 25] “Were you thinking of any one in particular?” Jacob asked quietly. Mr. Pedlar hesitated. “To tell you the truth, Mr. Pratt,” he admitted candidly, “I was. I know of a firm at the present moment, one of the oldest and most respected in the trade—I might almost say the most prominent firm—who would be disposed to admit into partnership a person of your standing and capital.” “You don’t, by any chance, mean Bultiwell’s?” The accountant’s manner became more earnest. He had the air of one who releases a great secret. “Don’t mention it, Pratt, whatever you do,” he begged. “Mr. Bultiwell would probably be besieged by applications from people who would be quite useless to him.” “I shall not tell a soul,” Jacob promised. “You see,” his companion went on, watching the ash of his cigar for a moment, “the Mortimers and the Craigs have both come to an end so far as regards participation in the business. Colonel Craig was killed playing polo in India, and had no sons, and old