"Now, Callie," he said, "I've rented a flat in the block above where you live and have bought some furniture for it. I want you to select the carpets, curtains and other things for me, as I don't know what they are worth, or even what sort to get. I am preparing a surprise for my aunt and sister." "Oh, that is good of you! They don't know of your good luck yet?" "They don't even dream of it." "Oh, what a surprise it will be to them. Of course I will help you, Fred. Where are you going to buy?" "Come along with me," and they went to a big store where he had already purchased some things. She had good tastes, good judgment and was a quick buyer. In half an hour she had made the selections; Fred paid the bill and ordered everything put into the flat as soon as possible. Then he saw her home, left her at the entrance and made his way across town toward his aunt's humble abode. She was still at work over the tub, and, as a matter of course, very tired. "I'll break all that up in a few days," he said to himself. Two days later Broker Bowles said to him: "You can get Risley & Cohn's offices, but the rent is high--$5,000 a year. They ask $3,000 for the furniture as it stands." "Take both for Halsey & Company," said Fred. "Pay one year in advance. I'll give you a check for $8,000," and he did. "I'll have the lease for you this afternoon," said the old man. Bob and Fred then went off to engage a sign painter to put up their firm name in big gold letters on the immense plate glass front of the offices. The next day they found their name "HALSEY & COMPANY, "Bankers, "Speculators in Stocks, Bonds, etc." in big gold letters, the handsomest on the street. Mr. Allison, the man who had kept the books for Risley & Cohn for fifteen years, had been engaged for them by Bowles, who told him they were a couple of boys. He was elderly, bald, with a full, round face known to every broker in Wall Street. His knowledge of Wall Street was thorough. "It will create a sensation when it is known who Halsey & Company are," he remarked to them, as they watched the people admire the sign as they went by. "Yes, I guess so. We'll have some fun with 'em. But see here, Mr. Allison, we are no fools if we haven't got any beards. We want you to manage the banking end of this thing, and stand ready to collar us when you see us going wrong. Do you understand?" and Fred faced him as he spoke. The old man looked over his glasses at him for a few moments as if surprised at what he had just heard. "Well, that shows you have good, old-fashioned horse sense, young man," he replied. "Most boys of your age think they know it all, and have to pay dearly for lessons they might have had free." Just then Broker Tracey came by and stopped to look at the new firm name on the glass front. Fred went to the door and invited him in. Tracey looked at him in astonishment and then at the sign again. "How do you like our new quarters?" Fred asked him.