"They don't need to have any money, and we don't want them to have any responsibility," protested Wallingford. "Anybody of voting age will do for us just now." "Well," said the doctor reflectively, "the night clerk's a pretty good fellow, and the head dining-room girl here has always been mighty nice to me. She's some relation to the proprietor and she's been here for five years." "Good," said Wallingford. "I'll telephone out for a lawyer." There was no telephone in the room, but down-stairs Wallingford found a pay 'phone and selected a lawyer at random from the telephone directory. Within two hours Wallingford and his wife, Doctor Quagg, Albert Blesser and Carrie Schwam had gravely applied for a charter of incorporation under the laws of the state, for The Doctor Quagg Peerless Sciatacata Company, with a capital stock of one thousand dollars, fully paid in. As he signed his name the doctor laughed like a school-boy. "Now," said he, "I'm going to get my hair cut." Wallingford stopped him in positive fright. "Don't you dare do it!" he protested. "Is that hair necessary to the business?" asked the doctor, crestfallen. "Absolutely," declared Wallingford. "Why, man, that back curtain of yours is ten per cent. dividends." "Then I'll wear it," agreed the doctor resignedly; "but I hate to. You know I've honed for years to quit this batting around the country, and just ached to wear short hair and a derby hat like a white man." Wallingford looked at the weather-bronzed face and shook his head. "What a pity that would be!" he declared. "However, Doc, your wanderings cease from this minute, and your salary begins from to-day." "Fine," breathed the doctor. "I say, Wallingford, then suppose you order me about three gross of bottles and some fresh labels. I'll get the drugs myself and start in making a supply of the Sciatacata." "You just nurse your leg," advised Wallingford. "Why, man, when we start manufacturing the Peerless it will be in vats holding a hundred gallons, and will be bottled by machinery that will fill, cork and label a hundred bottles a minute. You're to superintend mixing; that's your job." It took many days, days of irksome loafing for the doctor, before they had their final incorporation papers. Immediately they elected themselves as directors, made Quagg president, Wallingford secretary and Albert Blesser treasurer, and voted for an increase of capitalization to one-half million dollars. They gave Quagg his hundred shares and Wallingford his fifty; they voted Quagg his salary and Wallingford his royalty; also they voted Wallingford an honorarium of twenty-five per cent., payable in stock, for disposing of such of the treasury shares as they needed issued, and immediately Wallingford, who had spent the interim in cultivating acquaintances, began to secure investors.