"Of course, you'll understand that this report is merely a synopsis of the expenditures. They are classified, however, and the receipts over there are arranged in such a way that Mr. Jones can very easily verify all the figures set out in the report. For instance, where it says 'cigars,' I have put down the total amount that went up in smoke. The receipts are to serve as an itemized statement, you know." Mr. Ripley took the paper from his partner's hand and, pulling himself together, read the report aloud. It was as follows: NEW YORK, Sept. 23, 19--. To SWEARENGEN JONES, ESQ. Executor under the will of the late James T. Sedgwick of Montana: In pursuance of the terms of the aforesaid will and in accord with the instructions set forth by yourself as executor, I present my report of receipts and disbursements for the year in my life ending at midnight on Sept. 22. The accuracy of the figures set forth in this general statement may be established by referring to the receipts, which form a part of this report. There is not one penny of Edwin Peter Brewster's money in my possession, and I have no asset to mark its burial place. These figures are submitted for your most careful consideration. ORIGINAL CAPITAL ........................... $1,000,000.00 "Lumber and Fuel" misfortune ................... 58,550.00 Prize-fight misjudged ........................... 1,000.00 Monte Carlo education .......................... 40,000.00 Race track errors ................................. 700.00 Sale of six terrier pups .......................... 150.00 Sale of furniture and personal effects ......... 40,500.00 Interest on funds once in hand ................. 19,140.00 Total amount to be disposed of ............. $1,160,040.00 DISBURSEMENTS.