The books seemed to be so mixed that it was quite impossible to ascertain just how the firm stood. Gould soon saw that his partner was becoming suspicious and determined to be ready for him. On the growth of the business Gould had, of course, occasion to frequently visit New York, where he became acquainted with most of the merchants in the “Swamp,” then, as now, the center of the leather trade. Among others, he became acquainted with Charles M. Leupp, a merchant of the old school, honorable and correct in all his dealings. He was a man of great refinement and of poetic temperament, and possessed many literary and artistic tastes. He was a man of wealth and owned a fine mansion on the corner of Madison avenue and Twenty-fifth street. This mansion is still standing, but has been altered into an apartment house. In Mr. Leupp’s time it was probably the handsomest and best constructed private dwelling in the city and cost about $150,000. It was an evil day for Mr. Leupp when Gould came to him and proposed that he advance the money to purchase Mr. Pratt’s interest in the tannery. That was the beginning of Mr. Leupp’s troubles, but at that time he considered the proposition an advantageous one and he consented to advance the cash. Gould never seems to have had at any period in his career any difficulty in interesting the wealthiest and most powerful men in his schemes. He has himself said that it is just as easy to obtain the acquaintance and secure the friendship of the most powerful as of the most insignificant if only one will set about it in the right way. Well, Gould returned to Gouldsboro with Leupp’s backing. He found Pratt looking over the books and puzzled by their intricacies. He discovered that Gould had started a private bank at Stroudsburg in his own name, and he became suspicious that the firm’s funds were used in the bank. Pratt then demanded an explanation and finally threatened to close up the tannery and dissolve the partnership. Gould protested that this would ruin him, when Pratt said that he must buy or sell. This was what Gould was waiting for, and he told Mr. Pratt to make him an offer. Pratt gave his energetic young partner the choice of two alternatives, either to take $10,000 for his interest in the business and retire from the firm, or pay $40,000 for the interest of the senior partner. Gould got ten days’ time in which to make up his mind, and at the expiration of that period surprised Mr. Pratt by buying him out on his own terms.