funeral in the ledger to the debit of the deceased, and wiped off the amount at once as a bad debt. Then he set to work vigorously upon his own account. He had his name painted over the door, and issued circulars to every house for miles round. In those circulars he announced that he undertook and conducted funerals cheaper than any other undertaker in London; said that one trial would prove the fact; and respectfully solicited the patronage of his friends and the public. His appeal was successful; his trade increased; and Solomon Fewster was generally spoken of as a man on the high-road to prosperity. When Solomon Fewster first saw Ellen, she was seventeen years of age, and he was seized with a sudden admiration for her pretty face and graceful figure. He had never seen a girl so winsome; and when they met again, he followed her admiringly to her home, and saw the exhibition of the bullfinches in Dan's window. Here was an opportunity to stare at her; and he enjoyed the cheap pleasure again and again until Dan noticed his face at the window. Then a happy thought entered Mr. Fewster's mind. The birds certainly were wonderfully intelligent, and their clever tricks would most likely render them easy of disposal. He entered into communication with a West-end fashionable bird-fancier--the farther away from Dan the better, he thought--and the bird-fancier (who had a connection among fine ladies) informed him that if the birds could really do all that he stated, a profitable trade might be established between them. "What a fine opportunity," thought Solomon Fewster, "of introducing myself to the pretty girl in the light of a benefactor!" Then came the first interview and the first purchase. The pair of bullfinches he bought for fifteen shillings he sold for thirty; and the following week the fashionable bird-fancier asked for more. Thus it was that Solomon Fewster made his growing passion for Ellen a means of putting money in his purse; and thus it was that he came to be looked upon as a privileged visitor to the house.