And of a truth, for the immense majority of Frenchmen, a minute description of some part of the machinery of banking will be as interesting as any chapter of foreign travel. When a tradesman living in one town gives a bill to another tradesman elsewhere (as David was supposed to have done for Lucien’s benefit), the transaction ceases to be a simple promissory note, given in the way of business by one tradesman to another in the same place, and becomes in some sort a letter of exchange. When, therefore, Métivier accepted Lucien’s three bills, he was obliged to send them for collection to his correspondents in Angoulême--to Cointet Brothers, that is to say. Hence, likewise, a certain initial loss for Lucien in exchange on Angoulême, taking the practical shape of an abatement of so much per cent over and above the discount. In this way Séchard’s bills had passed into circulation in the bank. You would not believe how greatly the quality of banker, united with the august title of creditor, changes the debtor’s position. For instance, when a bill has been passed through the bank (please note that expression), and transferred from the money market in Paris to the financial world of Angoulême, if that bill is protested, then the bankers in Angoulême must draw up a detailed account of the expenses of protest and return; ‘tis a duty which they owe to themselves. Joking apart, no account of the most romantic adventure could be more mildly improbable than this of the journey made by a bill. Behold a certain article in the Code of commerce authorizing the most ingenious pleasantries after Mascarille’s manner, and the interpretation thereof shall make apparent manifold atrocities lurking beneath the formidable word “legal.” Master Doublon registered the protest and went himself with it to MM. Cointet Brothers. The firm had a standing account with their bailiff; he gave them six months’ credit; and the lynxes of Angoulême practically took a twelvemonth, though tall Cointet would say month by month to the lynxes’ jackal, “Do you want any money, Doublon?” Nor was this all. Doublon gave the influential house a rebate upon every transaction; it was the merest trifle, one franc fifty centimes on a protest, for instance. Tall Cointet quietly sat himself down at his desk and took out a small sheet of paper with a thirty-five centime stamp upon it, chatting as he did so with Doublon as to the standing of some of the local tradesmen. “Well, are you satisfied with young Gannerac?” “He is not doing badly. Lord, a carrier drives a trade----” “Drives a trade, yes; but, as a matter of fact, his expenses are a heavy pull on him; his wife spends a good deal, so they tell me----” “Of _his_ money?” asked Doublon, with a knowing look. The lynx meanwhile had finished ruling his sheet of paper, and now proceeded to trace the ominous words at the head of the following account in bold characters:-- ACCOUNT OF EXPENSES OF PROTEST AND RETURN.