"Wait a bit though; yes, I had my poor old dog washed overboard."

"Dog!" said the deep-sea man; "we can't put dogs in a disburs.e.m.e.nt sheet. 'Tain't business."

"My old master would have given me another one, though," grumbled Fazackerly. "I wouldn't ha' parted with that dog for anything. He knew as much as you or me, that dog did. I never knew him to bite an officer, but I don't think there was ever a man came on the ship but what he'd have a bit out of, sooner or later."

"Them sort of dogs do get washed overboard," said Tweedie impatiently.

"Boys he couldn't abear," pursued the other, in tones of tender reminiscence; "the mere sight of a boarding-school of 'em out for a walk would give him hydrophoby almost."

"Just so," said Tweedie. "Ah! there's cork fenders; ye may pick them up floating down the river, or they may come aboard in the night from a craft alongside; they're changeable sort o' things, but in the disburs.e.m.e.nt sheet they must go, and best quality too, four-and-sixpence each. Any thing else?"

"There's the dog," said Fazackerly persistently.

"Copper nails, tenpence," said Tweedie the dictator.

"Haven't bought any for months," said the other, but slowly entering it.

"Well, it ain't exactly right," said Tweedie, shrugging his shoulders, "but you're so set on him going in."

"Him? Who?" asked Captain Fazackerly, staring.

"The dog," said Tweedie; "if he goes in as copper nails, he won't be noticed."

"If he goes in as tenpence, I'm a Dutchman," said the bereaved owner, scoring out the copper nails. "You never knew that dog properly, Tweedie."

"Well, never mind about the dog," said Tweedie; "let's cast the sheet.

What do you think it comes to?"

"'Bout thirty pun'," hazarded the other.

"Thirty fiddlesticks," retorted Tweedie; "there you are in black and white--sixty-three pounds eighteen shillings and tenpence ha'penny."

"And is that what Mas'r Edward wants?" inquired Captain Fazackerly gasping.

"Yes; that's a properly drawn up disburs.e.m.e.nt sheet," said Tweedie in satisfied tones. "You see how it simplifies matters. The governor can see at a glance how things stand, while, if you trusted to your memory, you might forget something, or else claim something you didn't have."

"I ought to have had them things afore," said Captain Fazackerly, shaking his head solemnly. "I'd ha' been riding in my carriage by now."

"Never ye dream of having another vy'ge without one," said Tweedie. "I doubt whether it's lawful to render an account without one."

He folded the paper, and handed it to his friend, who, after inspecting it with considerable pride, tucked it carefully away in his breast pocket.

"Take it up in the morning," said Tweedie. "We'll have a bit o' tea down here, and then we'll go round a bit afterwards."

Captain Fazackerly having no objection, they had tea first, and then, accompanied by the first mate, went out to christen the disburs.e.m.e.nt sheet. The ceremony, which was of great length, was solemnly impressive towards the finish. Captain Tweedie, who possessed a very sensitive, highly-strung nature, finding it necessary to put a licensed victualler out of his own house before it could be completed to his satisfaction.

The one thing which Captain Fazackerly remembered clearly the next morning when he awoke was the disburs.e.m.e.nt sheet. He propped It against the coffee-pot during breakfast, and read selections to his admiring mate, and after a refreshing toilet, proceeded to the office. Simmons was already there, and before the skipper could get to the purpose of his visit, the head of the firm arrived.

"I've just brought the disburs.e.m.e.nt sheet you asked for, sir," said the skipper, drawing it from his pocket.

"Ah! you've got it then," said the new governor, with a gracious smile; "you see it wasn't so much trouble after all."

"I don't mind the trouble, sir," interrupted Captain Fazackerly.

"You see it puts things on a better footing," said the other. "I can see at a glance now how things stand, and Simmons can enter the items straight away into the books of the firm. It's more satisfactory to both of us. Sit down, cap'n."

The captain sat down, his face glowing with this satisfactory recognition of his work.

"I met Cap'n Hargreaves as I was a-coming up," he said; "and I explained to him your ideas on the subject, an' he went straight back, as straight as he could go, to make out _his_ disburs.e.m.e.nt sheet."

"Ah! we shall soon have things on a better footing now," said the governor, unfolding the paper, while the skipper gazed abstractedly through the small, dirty panes of the office window at the bustle on the quay below.

For a short s.p.a.ce there was silence in the office, broken only by the half-audible interjections of the reader. Then he spoke.

"Simmons!" he said sharply.

The old clerk slipped from his stool, and obeying the motions of his employer, inspected, in great astonishment, the first disburs.e.m.e.nt sheet which had ever entered the office. He read through every item in an astonished whisper, and, having finished, followed the governor's example and gazed at the heavy figure by the window.

"Captain Fazackerly," said his employer, at length, breaking a painful silence.

"Sir," said the captain, turning his head a little.

"I've been talking with Simmons about these disburs.e.m.e.nt sheets," said the owner, somewhat awkwardly; "Simmons is afraid they'll give him a lot of extra trouble."

The captain turned his head a little more, and gazed stolidly at the astonished Simmons.

"A man oughtn't to mind a little extra trouble if the firm wishes it,"

he said, somewhat severely.

"He's afraid it would throw his books out a bit," continued the owner, deftly avoiding the gaze of the injured clerk. "You see, Simmons'

bookkeeping is of the old-fashioned kind, cap'n, starfishes and all that kind of thing," he continued, incoherently, as the gaze of Simmons, refusing to be longer avoided, broke the thread of his discourse. "So I think we'll put the paper on the fire, cap'n, and do business in the old way. Have you got the money with you?"

"I have, sir," said Fazackerly, feeling in his pocket, as he mournfully watched his last night's work blazing up the chimney.

"Fire away, then," said the owner, almost cordially.

Captain Fazackerly advanced to the table, and clearing his throat, fixed his eyes in a reflective stare on the opposite wall, and commenced:--

"Blown away fore lower topsail, fore-staysail, and carried away lifts to staysail. To sailmaker for above, eleven pounds eighteen shillings and tenpence," he said, with relish. "Tug out to the bar, three pounds. To twenty-eight pounds black soot, I mean paint----"

RULE OF THREE

The long summer day had gone and twilight was just merging into night.

A ray of light from the lantern at the end of the quay went trembling across the sea, and in the little harbour the dusky shapes of a few small craft lay motionless on the dark water.

The master of the schooner _Harebell_ came slowly towards the harbour, accompanied by his mate. Both men had provided ash.o.r.e for a voyage which included no intoxicants, and the dignity of the skipper, always a salient feature, had developed tremendously under the influence of brown stout. He stepped aboard his schooner importantly, and then, turning to the mate, who was about to follow, suddenly held up his hand for silence.