"'Your arguments, says Andy, 'are past criticism or comprehension. No, we can't walk off with the money—as things now stand. I admire your conscious way of doing business, Jeff, says Andy, 'and I wouldn't propose anything that wasn't square in line with your theories of morality and initiative.

"'But I'll be away to-night and most of to-morrow Jeff, says Andy. 'I've got some business affairs that I want to attend to. When this free greenbacks party comes in to-morrow afternoon hold him here till I arrive. We've all got an engagement for dinner, you know.

"Well, sir, about 5 the next afternoon in trips the cigar man, with his eyes half open.

"'Been having a glorious time, Mr. Peters, says he. 'Took in all the sights. I tell you New York is the onliest only. Now if you don't mind, says he, 'I'll lie down on that couch and doze off for about nine minutes before Mr. Tucker comes. I'm not used to being up all night. And to-morrow, if you don't mind, Mr. Peters, I'll take that five thousand. I met a man last night that's got a sure winner at the racetrack to-morrow. Excuse me for being so impolite as to go to sleep, Mr. Peters.

"And so this inhabitant of the second city in the world reposes himself and begins to snore, while I sit there musing over things and wishing I was back in the West, where you could always depend on a customer fighting to keep his money hard enough to let your conscience take it from him.

"At half-past 5 Andy comes in and sees the sleeping form.

"'I've been over to Trenton, says Andy, pulling a document out of his pocket. 'I think I've got this matter fixed up all right, Jeff. Look at that.

"I open the paper and see that it is a corporation charter issued by the State of New Jersey to 'The Peters & Tucker Consolidated and Amalgamated Aerial Franchise Development Company, Limited.

"'It's to buy up rights of way for airship lines, explained Andy. 'The Legislature wasn't in session, but I found a man at a postcard stand in the lobby that kept a stock of charters on hand. There are 100,000 shares, says Andy, 'expected to reach a par value of $1. I had one blank certificate of stock printed.

"Andy takes out the blank and begins to fill it in with a fountain pen.

"'The whole bunch, says he, 'goes to our friend in dreamland for $5,000. Did you learn his name?

"'Make it out to bearer, says I.

"We put the certificate of stock in the cigar man's hand and went out to pack our suit cases.

"On the ferryboat Andy says to me: 'Is your conscience easy about taking the money now, Jeff?

"'Why shouldn't it be? says I. 'Are we any better than any other Holding Corporation? "