’Wipe off the debt! as soon wipe a child’s nose dry. I said to a little urchin one day, "Blow your nose, and cease snuffling." "Please, Squire," he answered, "it ain’t no good, it won’t bide blowed." It is the same with my accounts. I have tried to wipe off my debts several times, but the debtor side keeps running. Look at my books, you will find the figures show as remarkable a tendency to turn one way as do the heads of the trees at this elevation.’ ’You will then allow me to overhaul them.’ ’Certainly, if it will give you pleasure. There is no accounting for tastes. There is an old woman in one of my cottages who has a bad leg, and insists on showing it me. I say to her, "Betty, keep that for the doctor, it revolts me." It is the same with a gentleman’s accounts. They are his running sore. But he is wiser than Betty, he covers it up. If you are a doctor of sick ledgers, by all means examine, and I wish you joy.’ Herring was now staying at West Wyke. He went carefully over the accounts of Mr. Battishill, and found them to be in utter confusion. The old man kept receipts sometimes, but not invariably. He received his rent when he could get it, and by instalments; his tenants were always behindhand because punctuality of payment was not insisted on. It took Herring some time to arrive at a just idea of what the old gentleman owed, and he was startled at the amount. He also obtained an approximate value of the estate. It was clearly impossible for him to meet his liabilities. Herring saw no course open except the disposal of the property, or of part of it. The estate was small, it had been reduced, and the land was of inferior quality. It was possible that the sale of Upaver alone might suffice to clear off the mortgages, but then it was doubtful whether Mr. Battishill and his daughter could live on at West Wyke, farming the barton, when Upaver was sold. To farm without capital, and without being able to superintend the workmen, meant to sink deeper into the bog after having been extricated from it. The wisest course for Mr. Battishill would be to sell the entire estate, and retire to a cottage on what remained of the purchase-money, after all the liabilities he had contracted had been discharged. He was reluctant to propose this, and yet it was the proposal which would be most advantageous to the old man. ’Well,’ asked Mr. Battishill, a few days later, ’my good friend, what has come of this pondering over my papers? You have grown portentously dull, and left all the talking to me.’ ’The case is hopeless,’ said Herring, sadly.