"The cost is comparatively nothing over the old steel tack, although we can easily get ten cents a paper as against five for the common ones, leaving us a much wider margin of profit than the manufacturers of the straight tack obtain. There is no family so poor that will use the old, rusty tinned or bronze tack when these are made known to the trade, and you can easily compute for yourself how many millions of packages are used every year. Why, the Eureka Tack Company, which practically has a monopoly of the carpet-tack business, operates a manufacturing plant covering twenty solid acres, and a loaded freight car leaves its warehouse doors on an average of every seven minutes! You cannot buy a share of stock in the Eureka Carpet Tack Company at any price. It yields sixteen per cent. a year dividends, with over eighteen million dollars of undivided surplus--and that business was built on carpet tacks alone! Why, sir, if we wished to do so, within two months after we had started our factory wheels rolling we could sell out to the Eureka Company for two million dollars; or a profit of more than one thousand per cent. on the investment that we are to make." For once Mr. Lamb was overwhelmed. Only three days before he had been beset by Mr. Daw, but that gentleman had grown hoarsely eloquent over vast possessions that were beyond thousands of miles of circumambient space, across vast barren reaches where desert sands sent up constant streams of superheated atmosphere, with the "hot air" distinctly to be traced throughout the conversation; but here was something to be seen and felt. The points of the very tacks that he held pricked his palm, and his eyes were still glued upon the red-topped one which Mr. Wallingford held hypnotically before him. "Who composes your company?" he managed to ask. "So far, I do," replied Mr. Wallingford with quiet pride. "I have not organized the company. That is a minor detail. When I go searching for capital I shall know where to secure it. I have chosen this city on account of its manufacturing facilities, and for its splendid geographical position as a distributing center." "The stock is not yet placed, then," mused aloud Mr. Lamb, upon whose vision there already glowed a pleasing picture of immense profits. Why, the thing was startling in the magnificence of its opportunity! Simple little trick, millions and millions used, better than anything of its kind ever put upon the market, cheaply manufactured, it was marked for success from the first! "Stock placed? Not at all," stated Mr. Wallingford. "My plans only contemplate incorporating for a quarter of a million, and I mean to avoid small stockholders. I shall try to divide the stock into, say, about ten holdings of twenty-five thousand each." Mr. Lamb was visibly disappointed. "It looks like a fine thing," he declared with a note of regret.