Then he felt in all his pockets, and looked upstairs, and under the table, and in his hat, and in his boots, and in all the absurd and impossible places where people imagine a lost article may by miracle be secreted. He took a cab and went back to the Junior Corinthian, but no cheque-book had been found there. He bad lost it. There could be no doubt about it now. Mr. Limpet junior’s light-hearted composure was quite undisturbed. He was sorry, but it was only a cheque-book. What the deuce did it matter? Now if it had been bank-notes it would have been a nuisance. Mr. Limpet, senior, was cross, but he recovered his equanimity under the soothing influence of Reginald’s unconcern. After all, it was only a cheque-book, of no use to anyone but the owner, and Smith and Co. CHAPTER XVII. SMITH AND CO. AT WORK. The firm of Smith and Co. was not an old-established business. The gentlemen connected with it had for a long time traded on their own account, but it was only quite recently that their talents had been united for the benefit of the joint-stock enterprise. The founder of Smith and Co. and the principal partner was, as the reader has probably surmised, Mr. Edward Marston. Directly that gentleman had secured the necessary capital to make a fresh start in life, he had resolved to give his dormant business talent a chance of distinguishing itself. His ten years’ American experience had been of the utmost value to him, and soon after his visit to Birnie chance flung him into the company of a gentleman who was looking out for a good working partner in a commercial speculation. Mr. Walter Brooks and Mr. Edward Marston, laying their heads together, conceived the idea of starting in business in the City as financial agents. Mr. Brooks had a peculiar talent for imitating handwriting, and Mr. Marston acquired in America the knowledge of a process by which signatures could be transferred from one piece of paper to another in a manner that would defy detection. But Mr. Marston had not round him the ‘workmen’ who were necessary before this knowledge could be utilized on an extensive scale. Mr. Brooks, on the contrary, was acquainted with several gentleman who in the course of their business frequently came into possession of blank cheques. Furthermore, he was intimately connected with Mr. Seth Preene, a gentleman who had some mysterious connection with the police, and yet was willing to ‘represent’ the firm of Smith and Co., and act as traveller or confidential agent as circumstances required. Messrs. Brooks and Marston saw at once how remarkably useful they could be to each other; a partnership was formed, and Mr. Brooks let it be known that he was in the market for blank cheques. Hitherto these articles had not been of much value. They were generally filled in for a few pounds, signed with a fancy name, and passed off upon ignorant tradespeople. But the process was slow and uncertain, and accompanied by considerable risk.