rum. Also to Ceylon, specially for elephants' tusks."
"You will want a good many ships," said I.
"A perfect fleet," said he.
Quite overpowered by the magnificence of these transactions, I asked him where the ships he insured mostly traded to at present?
"I haven't begun insuring yet," he replied. "I am looking about me."
Somehow, that pursuit seemed more in keeping with Barnard's Inn. I said (in a tone of conviction), "Ah-h!"
"Yes. I am in a counting-house, and looking about me."
"Is a counting-house profitable?" I asked.
"To———do you mean to the young fellow who's in it?" he asked, in reply.
"Yes; to you."
"Why, n-no: not to me." He said this with the air of one carefully reckoning up and striking a balance. "Not directly profitable. That is, it doesn't pay me anything, and I have to———keep myself."
