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I cannot say much for the old cathedral; and as far as I can collect from the conversation of a scientific Englishman, who has dropt his watch into one of the boiling vats, while minuting some process, the great soap manufactory of this place offers nothing very different from other places of the same sort.

One of the fellows reported, indeed, that once having to return to the office at midnight, in search of his latch-key which he had forgotten in his office-coat, and without which he was unable to obtain admittance to his lodgings, he found old "Smudge," as we somewhat irreverently termed the chief, who was particularly neat and nice in his handwriting working away; minuting and docketing papers, just as if it had been early in the afternoon.

That evening the Nabob opened a shabby little portfolio, badly worn at the corners, in which for ten years past he had manoeuvred his millions, minuting his profits and his expenses in hieroglyphics comprehensible to himself alone. He calculated for a moment, then turned to de Géry. "Do you know what I am doing, my dear Paul?" he asked. "No, monsieur."

However, he was resolved to stick to the Great Department; and so the work of form-filling, corresponding, minuting, memorandum-making, signing, counter-signing, counter-counter-signing, referring backwards and forwards, and referring sideways, crosswise, and zig-zag, recommenced. Here arises a feature of the Circumlocution Office, not previously mentioned in the present record.