depth, and got cramped for money to meet my payments. A neglect of my business was the inevitable consequence; for, when all my time was taken up in raising money, I had none left to see after my business in a proper manner. Bad debts have been one of the consequences, and profitless operations another, until I am involved beyond the power of extrication, and must see every thing fall in ruins about my head." "It really grieves me to hear you say this," replied Layton, not offering to take the notes which Grasper was still holding out for his acceptance. "But, perhaps, you magnify your difficulties. Don't you think some temporary relief would help you over your present embarrassments?" "No: nothing temporary would be of any avail." "Have you any objection to letting me see a full statement of your affairs? Perhaps I can suggest something better than a failure, which is almost always the very worst thing that can be done." "Most gladly will I do so, Mr. Layton," returned Grasper; "and if you can point out any way by which I can get over my present difficulties, I shall be for ever under obligation to you." An examination into Grasper's business satisfied Layton that a few thousand dollars would save it. "You need not fail," he said, cheerfully, to the unhappy man, as soon as he fully comprehended the state of his affairs. "What is to prevent it?" eagerly asked the embarrassed merchant. "You want more money," said Layton. "I know that. Seven or eight thousand dollars would relieve me, if I had the use of it for one or two years, so that I could devote all my time to business. I have enough to do. All that is wanted is to do it well." "Yes, I see that clearly enough." "But the money, where is that to come from?" "It can be raised, I think. In fact, if you will secure me against loss, I will take your notes and raise it for you." "I will secure you upon every thing that I possess," was instantly replied. "Very well. That will do. How much money must you have to-morrow?"