dividing his profits amongst them. Indeed, he never looked upon arithmetic in the abstract, but saw it in the successes of the prosperous and the failures of the unfortunate,--in the accumulations of rich and successful bachelors like himself, and the impoverishment of struggling mortals, for whom there was no increase save in the number of their children. And this concrete conception of arithmetic he endeavored to communicate to little Jacob, who, in consequence of his uncle's teaching, already possessed the theory of getting rich, and was so far advanced in the practice of it that, by keeping the gifts of his kind patrons and friends, he had nearly twenty pounds in the savings bank. CHAPTER II. GRANDMOTHER AND GRANDSON. Mrs. Ogden, at the time when our story commences, was not much above sixty, but had reached an appearance of old age, though a very vigorous old age, which she kept without perceptible alteration for very many years afterward. Her character will develop itself sufficiently in the course of the present narrative to need no description here; but she had some outward peculiarities which it may be well to enumerate. She is in the kitchen at Milend, making a potato-pie, or at least preparing the paste for one. Whilst she deliberately presses the rolling-pin, and whilst the sheet of paste becomes wider and thinner under the pressure of it as it travels over the soft white surface, we perceive that Mrs. Ogden's arms, which are bare nearly to the elbow, are strong and muscular yet, but not rounded into any form that suggests reminiscences of beauty. There is a squareness and a rigidity in the back and chest, which are evidences rather of strength of body and a resolute character than of grace. The visage, too, can never have been pretty, though it must in earlier life have possessed the attractiveness of health; indeed, although its early bloom is of course by this time altogether lost, there remains a firmness in the fleshy parts of it enough to prove that the possessor is as yet untouched by the insidious advances of decay. The cheeks are prominent, and the jaw is powerful; but although the forehead is high, it suggests no ideas of intellectual development, and seems rather to have grown merely as a fine vegetable-marrow grows, than to have been developed by any exercise of thought. The nose is slightly aquiline in outline, but too large and thick; the lips, on the contrary, are thin and pale, and would be out of harmony with the whole face if the eyes did not so accurately and curiously correspond with them. Those eyes are of an exceedingly light gray, rather inclining to blue, and the mind looks out from them in what, to a superficial observer, might seem a frank and direct way; but a closer analyst of character might not be so readily satisfied with a first impression, and might fancy he detected some shade of possible insincerity or power of dissimulation. The hair seems rather scanty, and