etc., here, except what she wants to keep for her use, and the sum of three thousand dollars in cash, to provide against old age. This releases quite a sum of money, and three hundred and fifty acres of land, which she gives to the boys to start this fund as her recompense for their work and loss through a scheme in which she had a share in the start. She does this only on the understanding that the boys form a pool, and in some way take from what they have saved, sell timber or cattle, or borrow enough money to add to this sufficient to pay to each girl six thousand dollars in cash, in three months. Now get out your pencils and figure. Start with the original number of acres at fifty dollars an acre which is what it cost Father on an average. Balance against each other what the boys have lost in tax and work, and the girls have lost in not having their money to handle, and cross it off. Then figure, not on a basis of what the boys have made this land worth, but on what it cost Father's estate to buy, build on, and stock each farm. Strike the fifteen-year average on prices and profits. Figure that the girls get all their money practically immediately, to pay for the time they have been out of it; while each boy assumes an equal share of the indebtedness required to finish out the six thousand, after Mother has turned in what she is willing to, if this is settled HERE AND NOW." "Then I understand," said Mary, "that if we take under the law, each of us is entitled to sixty-eight and three quarter acres; and if we take under Mother's proposition we are entitled to eighty-seven and a half acres." "No, no, E. A.," said Kate, the old nickname for "Exceptional Ability" slipping out before she thought. "No, no! Not so! You take sixty-eight and three quarters under the law. Mother's proposition is made ONLY to the boys, and only on condition that they settle here and now; because she feels responsible to them for her share in rearing them and starting them out as she did. By accepting her proposition you lose eight hundred and seventy-five dollars, approximately. The boys lose on the same basis, figuring at fifty dollars and acre, six thousand five hundred and sixty-two dollars and fifty cents, plus their work and taxes, and minus what Mother will turn in, which will be about, let me see--It will take a pool of fifty-four thousand dollars to pay each of us six thousand. If Mother raises thirty-five thousand, plus sale money and notes, it will leave about nineteen thousand for the boys, which will divide up at nearly two thousand five hundred for them to lose, as against less than a thousand for us. That should be enough to square matters with any right-minded woman, even in our positions. It will give us that much cash in hand, it will leave the boys, some of the younger ones, in debt for years, if they hold their land. What more do you want?" "I want the last cent that is coming to me," said Mary.