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WHEN Bartley Hubbard went to interview Silas Lapham for the "Solid Men of Boston" series, which he undertook to finish up in The Events, after he replaced their original projector on that newspaper, Lapham received him in his private office by previous appointment. "Walk right in!" he called out to the journalist, whom he caught sight of through the door of the counting-room.

I being in the starboard or second mate's watch, had the opportunity of keeping the first watch at sea. S , a young man, making, like myself, his first voyage, was in the same watch, and as he was the son of a professional man, and had been in a counting-room in Boston, we found that we had many friends and topics in common.

It was in the Spring the month I do not recollect when he came to the counting-room and desired to speak with me in private. He told me that on the previous evening he had found a child, dressed in rags, asleep upon the steps of his house, and that to preserve it from perishing he had taken it in. His own family was large, and he was a poor man, else he would willingly keep it.

It is necessary for us to precede him. Gilbert reached the counting-room at the usual time. His thoughts on the way thither were pleasant. "I shan't be subjected to that young rascal's impertinence," he considered. "That's one satisfaction." His astonishment, nay, dismay, may be imagined, therefore, when, on entering the counting-room, the first object his eyes rested on was the figure of Dick.

The child's "God bless you, sir," they repeated over and over again, softening the young voice, and giving it increasing power to awaken tender and loving states which had formed themselves in earlier and purer years. Tranquility, so long absent from his soul, came in, now, through the entrance made by Compassion. Markland went back into his counting-room, almost wondering at the peace he felt.

"That falsehood adds another stone to the many that will sink him in the lake of perdition, if there be one!" muttered Mr. Hamilton, as he departed for the counting-room. The last few sentences had fallen unheeded on Florence's ear, for she sat looking out the window, her thoughts evidently far away.

The buildings were in good repair, the windows clean; everything had an aspect of enthusiasm, of good-humor, of discipline; and behind the grating in the counting-room sat the wife of one of the brothers, simply dressed, with her hair neatly arranged, and an air of authority on her youthful face, deeply intent upon a long column of figures.

And these, hardly surprised, and not at all offended, hobbled around to the southern side of the building, where they lent each other quarters against the morrow, when they knew the peppery old gentleman would relent. Mr. Bowdoin stamped up the two flights of narrow stairs to the counting-room, where his first action was to take off a large piece of cannel coal just put on the fire by Mr.

Low instead of high desks are in their counting-room, and low chairs are also found there. The books, bills, etc., are convenient to her hand, and no difficulty whatever is experienced.

On the very day the peace was signed I chanced to call on Sir Anthony Rothschild in New Court. He took me across the court to see his brother Lionel, the head of the firm. Sir Anthony bowed before him as though the great man were Plutus himself. He sat at a table alone, not in his own room, but in the immense counting-room, surrounded by a brigade of clerks. This was my first introduction to him.