respectable, and-and-good returns. Really, I should imagine that something in such a concern, would suit mighty well." Perhaps it might," rejoined Mr. Harmer, "but then you are aware I am necessarily a novice, or rather, an ignoramus, in such business; and therefore, to attempt to open in such a line, would be folly and madness." "True, true," responded Overreach,-happy to perceive that his scent was taken,-true, my dear sir, but I have been thinking, since our conversation turned this way, that it would not be difficult to manage matters with my brother, in reference to his share in our trade;-that is, supposing you felt no objection. I should not, I confess, feel disposed to attempt arrangements with many, but from the high estimation in which you have taught me to hold yourself, whatever scruples I might have to fresh partnership, they would vanish before friendship. George has more than once intimated his intention of withdrawing from the concern, with a view of commencing on a more extensive scale, on his own account, in another part of the town. He argues, that having established ourselves in a respectable connexion, and knowing the returns to be a clear-however, there is no necessity that I should engage all our time on this subject; if you feel disposed, and will allow me to do so, I'll make some offer of arrangement with George, and let you know the result." So it was determined. The prospect seemed fair, and the opening natural, and Mr. Harmer was gratified with it.

A few days after Overreach's return to London, Mr. Harmer received a letter from him, in which he stated, that after some little objection, on the part of his brother, he had obtained his consent to tender to his friend, Mr. Harmer, his part of the business: he concluded by requesting as early a reply as might be convenient. The result was as has been stated. Mr. Harmer believed, from all the information he could obtain upon the subject, that Providence was guiding his steps, and he accordingly embarked his own and his wife's property in the speculation. So far success had crowned the plan of the brothers; and George, immediately upon receiving the sum required for his share in the concern, embarked for the shores of North America, and joined his father.

After having arranged things with all possible despatch, Mr. Harmer removed, with his family, to London, and immediately entered on his new mode of life. Honest and upright himself, he judged of others by his own feelings and motives; and hence, when the suggestion was made by Overreach, that he would travel for orders, being best acquainted with the trade, while Mr. Harmer might conduct affairs at home, the plan was considered a desirable one, and therefore adopted. Overreach, however, had a twofold object in view in this arrangement; one was, to keep out of the way of bills, which he well knew would now pour in, as the fact would soon be known of his having a partner united with him, who possessed some ready hundreds; while

another, and not inferior one, was, to lay his plans for ulterior operations.

As he supposed, so it was; three or four months had not passed, before the information was general, that a change had taken place in the firm, and therefore, those whose expectations had long since expired, as to obtaining any part of the accounts due to them from the establishment, made their respectful applications. The demands were promptly met by Mr. Harmer, from his own purse, and still other claimants appeared. Some few small sums were sent in by his partner, from the country, but they were altogether insufficient to meet the incessant demands which were made. At length, Mr. Harmer's own resources failed, and then, and not till then, were his suspicions awakened.

saw, or thought he saw, the fearful precipice upon which he stood, and trembled for those whose happiness was more dear to him even than his

own.

Affliction is a period when the strength and value of affection display themselves; and now it blazed out, in the person and conduct of Mrs. Harmer. No upbraidings fell from her lips; no reproaches sparkled in her eye. Her own feelings she rather concealed, in order to lessen the force of sorrow which she knew her beloved husband endured; and unmurmuringly, and even with pleasure, submitted to privations, to which, until then, she had ever been a stranger; while with assumed cheerfulness, she strove to cheer the

sinking spirits of Mr. Harmer. The feeling was reciprocal; they mutually felt grateful, that the affection of each towards the other, had suffered no diminution. But here the benefit did not terminate they recognised the hand of God in the visitation, and bowed submissively to the stroke. Piety, of a deeper and more steady character, was the result, and the merely respectable profession which they had before made, was absorbed in a holy and sanctified disposition of mind. If a new source of happiness did not open before them, they at least beheld the one which had existed a priori, more distinctly, and felt happy in availing themselves of it; and while it sanctified to them the circumstances to which they were already reduced, it likewise prepared them for those which yet awaited them.

The depth of the villainy of Overreach's heart, had not yet been displayed. The man whom he had so deeply injured already, was not yet ruined; and to stop short of consummating his design, formed no part of his purpose. He returned, professionally, from the country, assumed a master counterfeit of surprise and grief, that affairs had taken place in the way his partner represented,felt indignant at the impertinence of creditors, and protested, most solemnly, that the outstanding debts of the concern, were more than equal to double all the demands that had been, or could be brought against it. The books were consulted ;his assertions appeared to be correct; and the

unsuspecting Harmer was again deceived into confidence.

It is not always possible to obtain such evidence, as to convict villainy, although suspicion may be strongly excited, and presumptive proof, in many points, be strong. This was the case in a fact which transpired a few weeks after Overreach had returned home. The premises in which their stock, of considerable value, was deposited, was discovered to be on fire. The flames spread, with awful and desolating rapidity, and danger was apprehended to the whole of the confined and populous neighbourhood. The skill and activity, however, of the firemen, prevented such a catastrophe; but the warehouse and property of Overreach and Harmer, sustained considerable injury. As, however, they were insured, it was not expected that any very serious loss would ultimately be sustained by them. But such was not the fact: considerable doubts were entertained by the office, as to the origin of the fire; and two hundred pounds were deducted from the amount of claim made upon it. Circumstances subsequently transpired, which fix the foul blot of arson upon the unprincipled Overreach. During the confusion which prevailed, while the fire lasted, and the disorder which afterwards ensued, Overreach succeeded in secreting an immense quantity of stock, of a valuable description, with which he decamped, leaving his ruined partner to meet, as best he