Year: 1876

Another year had passed away in the
business experience of the young mer-
chants. The books had been balanced, and
the results stood in black and white before
them


Ben had followed up his system of ad-
vertisin2 through the year. He had eX-
pended large sums, but made the outlay
with Judgment and discretion.


The results exceeded his most saneuine
expectations. His store was continually
crowded with customers with genuine
bona fue customers, and with but a small
proportion of gadders and fancy shoppers
The newspapers had bore to the best tam
lilies in the city and country full descrip-
tions of his stock. HIS name was as tamil-
lar as household words in the dwelling of
the rich and poor, of the farmer, the me-
chanic, and laborer.
Truly, the harvest was abundant, and
Ben rubbed his hands with delight as he
cast his eyes over the figures which con-
veyed to him the pleasing results of his
years operations. He had the means not
only of clearing himself of debt, but also
of gratifying his wife by giving her all the
new furniture she required, besides Il hand
some surplus with which 10 increase his
business


The new furniture was bought and set
up; every debt was discharged, and the
importers and iobbers were eager to give
him unlimited credit.


One day while he was ruminating on
this pleasant state of things, Joe Weston
entered the store. For some months past
the intercourse between the young mer-
chants had not been as cordial as former
ly. Joe's nice things had rather set him
up; some of the upper ten had condescend-
ed to visit him; and he attended the AL
mack parties with his wife


lie was getting ahead fast in his own es-
timation, and cherished supreme con-
tempt for the slow motion of his friend.
But, when, in the middle of the year, he
found himself running down hill, and dis
covered that Ben's store was crowded with
shoppers, while his own was empty a
feeling Of envy took possession of him
Ben must be underselling, he concluded,
and sooner OF later the consequences would
appear.


| The prosperous merchant could not but
notice the detected mien of his friend, as
he entered the store.
How are you, Joe? You are almost a
stranger, lately. Where do you keep your
self? asked Ben.


Business. Ben; businessn replied Joe
demurely.


Good business before pleasure


Anything over to-day p asked Joe; but
the query was not put in that elastic tone,
which had distinguished him in former
times.


"A trihe; how much do you want p re-
piled Ben promptly.


TO tell the truth am bang up have
a note for four hundred to pay, and have
not raised the first dollar towards it,


You are late; it is half past one,' re-
piled Ben, consulting his watch


Ben, | am in tight place, said Joe, in
a low solemn tone


Indeed am sorry to hear it, and Ben's
face wore an expression of sincere sympa-
thy. 1T is nothing serious, hope?'


lam afraid So
| what can do for you? p and the young
merchant took down his check book and
examined the state of his bank account.


Il can give you check for three hun
dred, if that will do you any good he
continued. taking up the pen to fill out
the blank.


Thank you, Ben; you are very kind,
but don't know as ought to take it,


Not take it! Why not?'


1T l should pay this note, there is hard
ly possibility that | could get through
the month


so bad as that? 'Pon my word | am
sorry to hear it,


Smith and Jones advise me to make an
assignment


IIow does it happen? l thought you
were doing well?


Business has been very dull for the last
six months. Haven't you found it so?


well, no; it has been driving with me-


Joe knew it had; indeed, his present
visit was not to borrow money, but to pre-
pare his friend for the smash which was
now unavoidable.


My sales have been light, continued he,
| can't account for it.


Il can; look here, Joe.'


Ben took down his ledger, and pointed
to the account Charges where the sums
paid for advertising had been entered. On
a slip of paper he had footed them up.


Five hundred and sixty-fve dollars for
advertising, Joe That's what did the bus
iness.'


Joe was astonished. 1t was quite as
much as he had paid for fine things for
his home, and for parties and the opera