According to Mr. Witney, the state of whose feelings Mr. Asherill read like a book, the colour-maker did not owe the Company such an amount as to warrant the fuss made over and the anxiety exhibited about his affairs. "What is your opinion on the subject of dividend?" asked Mr. Witney after a pause. "Well, I can scarcely be said to have an opinion," was the reply. "I have nothing to do with the matter. My young partner has it all in his own hands. I did not wish our firm to undertake the management of the affair." "Why?" inquired Mr. Witney. "I really could scarcely tell you why," answered Mr. Asherill, "except that I have my whims and fancies, as some people would call them. Mortomley's father was a friend of mine, and although a member of the Church of England, a thorough Christian. He was, I assure you," continued Mr. Asherill, as his companion shook his head in a manner which might either have expressed disbelief or a desire to imply that wonders would never cease. "He gave me a helping hand once, when help meant more than it usually does" ('more than you would have given your brother,' added Mr. Asherill mentally) "and I did not like the notion of winding up the son. One never knows how sadly these things may end, and of course a trustee ought to have no personal feeling towards a bankrupt. He ought to be as impartial as justice herself. Mr. Swanland, however, has got the management of the estate, which from what I hear is a good estate, a very good estate indeed," finished Mr. Asherill unctuously, as though he were saying grace before partaking of a plenteous and well-served dinner. "You think there will be a good dividend then?" suggested Mr. Witney. "Well, I did hear," was the cautious answer, "some talk of twenty shillings in the pound, but that I do not credit. The expenses, go to work as we may, must be considerable, and then things may not fetch the prices expected; and, further, poor Mortomley is ill, and that is always a drawback; but if you get fifteen shillings, come now, you would not grumble then?" "No, certainly; but we should like to see twenty," said Mr. Witney. "I will call round and have a talk with Mr. Swanland on the subject." "Do," said Mr. Asherill cordially. "He will be able to tell you all about it, much better than I," and the two men having by this time arrived at Waterloo, they shook hands and blessed one another and proceeded to their respective trains, Mr. Asherill thinking as he went, "You do not know any more than I why your manager wanted this affair kept quiet, but you will know to your cost some day, or I am greatly mistaken." After all, it is never the straws which know so well the way the wind is blowing as those who see them swept along with the gale. "I give the Chemical Company another year," went on Mr. Asherill, mentally continuing the subject. "That I fancy will be about long enough for them."