“Thirty fiddlesticks,” retorted Tweedie; “there you are in black and white—sixty-three pounds eighteen shillings and tenpence ha’penny.” “And is that what Mas’r Edward wants?” inquired Captain Fazackerly, gasping. “Yes; that’s a properly drawn up disbursement sheet,” said Tweedie in satisfied tones. “You see how it simplifies matters. The governor can see at a glance how things stand, while, if you trusted to your memory, you might forget something, or else claim something you didn’t have.” “I ought to have had them things afore,” said Captain Fazackerly, shaking his head solemnly. “I’d ha’ been riding in my carriage by now.” “Never ye dream of having another v’y’ge without one,” said Tweedie. “I doubt whether it’s lawful to render an account without one.” He folded the paper, and handed it to his friend, who, after inspecting it with considerable pride, tucked it carefully away in his breast pocket. “Take it up in the morning,” said Tweedie. “We’ll have a bit o’ tea down here, and then we’ll go round a bit afterwards.” Captain Fazackerly having no objection, they had tea first, and then, accompanied by the first mate, went out to christen the disbursement sheet. The ceremony, which was of great length, was solemnly impressive towards the finish. Captain Tweedie, who possessed a very sensitive, highly-strung nature, finding it necessary to put a licensed victualler out of his own house before it could be completed to his satisfaction. The one thing which Captain Fazackerly remembered clearly the next morning when he awoke was the disbursement sheet. He propped it against the coffee-pot during breakfast, and read selections to his admiring mate, and after a refreshing toilet, proceeded to the office. Simmons was already there, and before the skipper could get to the purpose of his visit, the head of the firm arrived. “I’ve just brought the disbursement sheet you asked for, sir,” said the skipper, drawing it from his pocket. “Ah! you’ve got it, then,” said the new governor, with a gracious smile; “you see it wasn’t so much trouble after all.” “I don’t mind the trouble, sir,” interrupted Captain Fazackerly. “You see it puts things on a better footing,” said the other. “I can see at a glance now how things stand, and Simmons can enter the items straight away into the books of the firm. It’s more satisfactory to both of us. Sit down, cap’n.” The captain sat down, his face glowing with this satisfactory recognition of his work. “I met Cap’n Hargreaves as I was a-coming up,” he said; “and I explained to him your ideas on the subject, an’ he went straight back, as straight as he could go, to make out _his_ disbursement sheet.” “Ah! we shall soon have things on a better footing now,” said the governor, unfolding the paper, while the skipper gazed abstractedly through the small, dirty panes of the office window at the bustle on the quay below.