surprised him by telling him that he intended to set up for himself, and that all he wanted from him now was a certificate that he was fit to be trusted with a book. This was given, and James and his brother John took their little capital, which was increased by a loan of a few hundred dollars from their father, and renting a small room in Dover Street, set up an office on their own account, and began business under the firm name of J. & J. Harper. Their capital was small—less than the annual wages of some of their workmen to-day—but they were sustained by industry, determination, and high moral principle. When they began business, it was with a tacit agreement that each would endeavor to deserve the confidence of the other, and of their fellow-men. There was to be no evasion of principle, no sharp practice, in their house. They were resolved to make money, but to make it honestly. They would engage in no transaction which should cause a doubt of their integrity in the breast of the good mother who had sent them forth with her blessing.
More than fifty years have passed away since then, and the