“I would not even give five francs for it,” rejoined M. Fortunat, coldly; “but it is true that I don’t desire to purchase these shares in my creditors’ interest. With you it is quite a different matter--this trash, as you very justly call it, will save you at least a hundred thousand francs. I ask only three per cent., which is certainly not dear. Still, you know, I don’t force any one to purchase them.” And, in a terribly significant tone, he added: “You can undoubtedly buy similar securities on better terms; but take care you don’t arouse your creditors’ suspicions by applying elsewhere.” “He would betray me, the scoundrel!” thought the merchant. And, realizing that he had fallen into a trap, “Here are three thousand francs,” he sighed; “but at least, my dear sir, give me good measure, and throw in a few thousand francs more.” The coal-merchant smiled the ghastly smile of a man who sees no way of escape from imposition, and has, therefore, resolved to submit with the best grace possible. But M. Fortunat’s gravity did not relax. He gave what he had promised--neither more nor less--in exchange for the bank-notes, and even gravely exclaimed: “See if the amount is correct.” His client pocketed the shares without counting them: but before leaving the room he made his estimable adviser promise to assist him at the decisive moment, and help him to prepare one of those clear financial statements which make creditors say: “This is an honest man who has been extremely unfortunate.” M. Fortunat was admirably fitted to render this little service; for he devoted such part of his time as was not spent in hunting for missing heirs to difficult liquidations, and he had indeed made bankruptcy a specialty in which he was without a rival. The business was a remunerative one, thanks to the expedient he had revealed to the coal-merchant--an expedient which is common enough nowadays, but of which he might almost be called the inventor. It consisted in compelling the persons who asked for his advice to purchase worthless shares at whatever price he chose to set upon them, and they were forced to submit, under penalty of denunciation and exposure. The client who followed the coal-merchant proved to be a simple creature, who had called to ask for some advice respecting a slight difficulty between himself and his landlord. M. Fortunat speedily disposed of him, and then, opening the door leading into the outer office, he called: “Cashier!” A shabbily-dressed man, some thirty-five years of age, at once entered the private sanctum, carrying a money-bag in one hand and a ledger in the other. “How many debtors were visited yesterday?” inquired M. Fortunat. “Two hundred and thirty-seven.” “What was the amount collected?” “Eighty-nine francs.” M. Isidore Fortunat’s grimace was expressive of satisfaction. “Not bad,” said he, “not at all bad.”