Pell smiled complacently and a little condescendingly. “I could tell you of things which I have done which would make that seem a bagatelle,” he answered, with engaging mystery. Then after a moment’s pause he said, “Do you know, my dear fellow, that when I was graduated I came very near going into the office of a pious old uncle of mine who has been a commission merchant all his life, and is as poor as Job’s turkey in spite of it all--that is, poor as men are rated nowadays. He offered to take me as a clerk at one thousand dollars a year, with the promise of a partnership before I was bald-headed in case I did well. Supposing I had accepted his offer, where should I be to-day? Grubbing at an office-desk and earning barely enough for board and lodging. I remember my dear mother took it terribly to heart because I went into a broker’s office instead. By the way, between ourselves, I’m building a steam-yacht--nothing very wonderful, but a neat, comfortable craft--and I’m looking forward next summer to inviting my pious old uncle to cruise on her just to see him open his eyes.” That was three years ago, and to-day I have every reason to believe that Lewis Pell is without a dollar in the world, or rather, that every dollar which he has belongs to his creditors. I had heard before his failure was announced that he was short of money, for the reason that several enterprises with which his name was connected had been left on his hands--neither the syndicates nor the public would touch them--so his suspension was scarcely a surprise. He at present, poor fellow, is only one of an army of young men wandering dejectedly through the streets of New York or Chicago in these days of financial depression, vainly seeking for something to promote.