“The shade of an old money shark, who used to burn his warehouses and send out rotten ships to stormy seas for the insurance, and who had once sold his grandmother to a medical college, kindly offered us the hospitality of his crypt during the day time, provided we would agree that it would in some way benefit him later. He complained that just before he was translated he had been ‘trimmed’ and ‘ironed out,’ as he expressed it. Some skunks had high financed him and had filched practically all his gold by what he considered ‘dishonorable methods.’ We extended our heartfelt sympathy and moved in. “At night we usually congregated in the belfry of Trinity, or down the street in the sub-treasury. We enjoyed being there, and Red Beard and Teach liked to float through the small crevices and air pipes into the big steel vaults and fondle the gold. The vast piles of bonds and paper money did not seem to interest them. “One night when we were out on the steps back of the Washington statue we saw a shade drifting up and down Wall street in a hazy, dreamy, uncertain sort of way. He looked queer. Evidently he had been portly, and had worn a gray suit, a mess of side whiskers and a straw hat when he had passed into the immaterial world. We made ourselves known to him. We learned that he had been translated early that afternoon and he was trying to find out what the market had done since. “His name had been Waters and he had been shot by a woman for some reason that he did not explain. We invited him up into the sub-treasury, and while he seemed even more anxious than Red Beard and Teach to get his hands on the gold, he floated blissfully back and forth among the currency and bond stacks so long that we had difficulty in getting him out through one of the pipes and over to the church yard before dawn. We were only able to do this by assuring him that he could go in and mingle with the money every night forever, if it lasted that long, and he replied that he never had suspected that heaven was so fine as all that. We thought that anybody who could regard that neighborhood as heaven was an abnormal optimist, and in the material world he would need immediate medical attention, but then you know some people are that way. After we had heard Water’s history we knew that there was no heaven anywhere that he could ever break into. “The second night after it had happened, he took us up to what had been his office in one of the robber baron towers on Broad street, in which he had been shot. We found his partner there, a man named Rivetts, who was looting the safe and fixing the accounts so that Waters’ estate would come out at the small end of the horn. Waters visualized and haunted Rivetts so effectually that he jumped through the nineteenth story window into the street, to the great delight of Teach who regarded it as one of the best jokes he had ever known.