"Then, Herbert, estimate; estimate it in round numbers, and put it down."

     "What a fellow of resource you are!" my friend would reply, with admiration. "Really your business powers are very remarkable."

     I thought so too. I established with myself, on these occasions, the reputation of a first-rate man of business,--prompt, decisive, energetic, clear, cool-headed. When I had got all my responsibilities down upon my list, I compared each with the bill, and ticked it off. My self-approval when I ticked an entry was quite a luxurious sensation. When I had no more ticks to make, I folded all my bills up uniformly, docketed each on the back, and tied the whole into a symmetrical bundle. Then I did the same for Herbert (who modestly said he had not my administrative genius), and felt that I had brought his affairs into a focus for him.