Well! My friend Matthew Fletcher came into a property some years ago, bequeathed to him by a great-uncle. The old gentleman had been notorious for his parsimonious habits, and he was known through the county by the nickname of Miser Tom. Of course every one believed that he was vastly rich, and that Mat Fletcher would come in for a mint of money. But, somehow, my friend did not find the stores of coin on which he had calculated, hidden in worsted stockings or cracked pots; and the savings of the old man which he did light upon consisted of but trifling sums. Fletcher became firmly persuaded that the money was hidden _somewhere_; where he could not tell, and he often came to consult me on the best expedient for discovering it. It is all through my intervention that he did not pull down the whole house about his ears, tear up every floor, and root up every flower or tree throughout the garden, in his search after the precious hoard. One day he burst into my room with radiant face. “My dear fellow!” he gasped forth, “I have found it!” “Found what?--the treasure?” “No--but I want your help now,” and he flung a discoloured slip of paper on my table. I took it up, and saw that it was covered with writing in cypher. “I routed it out of a secret drawer in Uncle Tom’s bureau!” he exclaimed. “I have no doubt of its purport. It indicates the spot where all his savings are secreted.” “You have not deciphered it yet, have you?” “No. I want your help; I can make neither heads nor tails of the scrawl, though I sat up all night studying it.” “Come along,” said I, “I wish you joy of your treasure. I’ll read the cypher if you give me time.” So we sat down together at my desk, with the slip of paper before us. Here is the inscription:-- [Illustration] “Now,” said I, “the order of precedence among the letters, according to the frequency of their recurrence, is this, e a o i t d h n r s u y c f g l m w b k p q x z. This, however, is their order, according to the number of words begun by each respectively, s c p a d i f b l b t, etc. The most frequent compounds are th, ng, ee, ll, mm, tt, dd, nn. Pray, Matthew, do you see any one sign repeated oftener than the others in this cryptograph?” “Yes, 8; it is repeated twenty-three times,” said Fletcher, after a pause. “Then you may be perfectly satisfied that it stands for e, which is used far oftener than any other letter in English. Next, look along the lines and see what letters most frequently accompany it.” “2 § undoubtedly; it follows 8 in several places, and precedes it in others. In the third line we have 2 § 8--82 §--§ 8--8 § 8 and then 2 § 8 again.” “Then we may fairly assume that 2 § 8 stands for _the_.” “_The_, to be sure,” burst forth Fletcher. “Now the next word will be money. No! it can’t be, the e will not suit; perhaps it is treasure, gold, hoard, store.” “Wait a little bit,” I interposed. “Now look what letters are doubled.” “88 and 22,” said my friend Mat.