"Certainly not," replied the younger man. "I merely mean that he should go into liquidation." "What on earth is liquidation?" "It is nothing very dreadful," said Mr. Halling reassuringly. "Nothing, of course, will be changed here--the works will go on as usual--you can live just as we have been doing lately; we could not expect to entertain, of course, until every one to whom anything is owing is paid off, and then we can do what we like. That is about the English of it, is it not?" he said turning to Mr. Mortomley, who replied with a set face, "I do not know. I have never been in liquidation." "But you know plenty of fellows who have." "I cannot say that I do," was the answer; and he turned a little aside and began toying absently with the articles on the chimney-piece. "At all events, you see quite clearly we cannot go on as we have been doing," persisted Rupert. "I wonder we have been able to go on so long--" "It would not be such a hopeless fight if we were not daily and hourly getting involved more deeply with the General Chemical Company." "Yes; that is the worst feature of the position; and I confess I cannot understand how it happens." "But I have explained the whole thing to you fully," said Rupert, looking angry and excited. "Yes, according to your idea; but I tell you such a system is impossible in any respectable business." "Do you consider the General Chemical Company a respectable concern?" "I have always supposed so; but whether respectable or not, the errors, to use a mild term, you speak of are simply impossible in an establishment where there are clerks employed, and checks kept, and experienced book-keepers always engaged on the accounts." Having made which observation, in a much more decided manner than it was his custom usually to employ, Mr. Mortomley walked out of the room, leaving his wife and Rupert alone together. Rupert, looking after him, shrugged his shoulders, and thrusting his hands deeper into his pockets and planting one shoulder well up against the window shutter, remarked to Dolly, "He won't believe those people have been cheating him right and left, and I don't know that any good purpose would be served if I could make him believe it. Because, owing to my stupidity, we never can prove the fact. If you and Lenore are beggared," he added, with a poor attempt at mirth, "I give you full leave to blame me for the whole of it." "Do not be absurd," answered Mrs. Mortomley uneasily. "Archie is quite right, of course. People could not cheat, and if they could they would not be so wicked."