"Maybe—maybe," says the Laird, rubbing his hands with a certain proud satisfaction. "We’ll see who’s right—we will see who is right, ma’am." Then, at breakfast, he was merry, complaisant, philosophical in turns. He told us that the last vidimus of the affairs of the Burgh of Strathgovan was most satisfactory: assets about 35,000*l.*; liabilities not over 20,000*l.*; there was thus an estimated surplus of no less than 15,000*l*. Why, then, he asked, should certain poor creatures on the Finance Committee make such a work about the merest trifles? Life was not given to man that he should worry himself into a rage about a penny farthing. "There is a great dale of right down common sense, ma’am," said he, "in that verse that was written by my countryman, Welliam Dunbaur— Be merry man, and tak not sair in mind The wavering of this wretched world of sorrow; To God be humble, to thy friend be kind, And with thy neighbours gladly lend and borrow; His chance to-night, it may be thine to-morrow; Be blythe in heart for any aventúre, For oft with wise men it has been said aforow, Without Gladnésse availeth no Treasúre." But we, who were in the secret, knew that this quotation had nothing in the world to do with the Finance Committee of Strathgovan. The Laird had been comforting himself with these lines. They were a sort of philosophico-poetical justification of himself to himself for his readiness to make these two young people happy by giving up to them Denny-mains. And no doubt he was still chuckling over the simplicity of this poor girl, when, after breakfast, he found her busily engaged in getting her painting materials on deck. "Beautiful—beautiful," said he, glancing around. "Ye will make a fine picture out of those mountains, and the mist, and the still sea. What an extraordinary quiet after last night’s rain!"