will forgive me for making a suggestion, sir, I should say that, as yours is a Cornish family, Cornwall would be a suitable place to——"

Here he stopped, and seemed in a difficulty as to how he should conclude the sentence.

"That is, sir," he went on, "would it not be appropriate?"

"Exactly," was my answer. "Cornwall it shall be, then; but I don't know Cornwall, although, as you say, I am of Cornish stock. You are also Cornish, Simpson?"

"Yes, sir; thank you, sir."

"I have been looking through my accounts," I went on, "and I find that by economy I can manage to pay my way for about a year. That fits in exactly, as you see; but I am afraid it won't include you, Simpson. You have rather a good appetite."

"My appetite can depend very much on the state of your funds, Mr. Francis," he replied.

"That means you are inclined to go with me?"

"Certainly, sir; I could not think of leaving you alone."

I confess that I was somewhat relieved at this, because, although I determined to put a brave face upon everything, the thought of spending my last days alone was not pleasant.

"That is awfully good of you, Simpson," I remarked, "but if you come with me, although, as you say, your appetite can be regulated, we shall have to be careful. I like your idea of going to Cornwall, but I don't know what part of the Delectable Duchy to go to. The doctor suggests that, in order to extend my existence as long as possible, I ought to go to some spot where the air is warm, yet bracing; that I must have no excitement, but at the same time must have interesting and pleasant companionship; that, while I ought to be out of the world, I must at the same time be in it. This fellow with a mathematical name seems to be intensely unreasonable."

"Excuse me, sir, but could you give me a short holiday?" asked Simpson.

"For how long?"

"Say four days, sir. I will arrange for you to be well cared for while I am gone, sir."

I didn't ask Simpson why he wished to go away, or where he was going. I am afraid at that moment I hadn't sufficient interest to inquire. Of course, I gave my consent, and that same day Simpson packed up his bag and 

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