departure, he went to his work; whereas, had not he been thus called away from his reflections about Miss Dale, he would have sat thinking about her affairs probably for the rest of the morning. As it was, he really did write a dozen notes in answer to as many private letters addressed to his chief, Sir Raffle Buffle, in all of which he made excellently-worded false excuses for the non-performance of various requests made to Sir Raffle by the writers. "He's about the best hand at it that I know," said Sir Raffle, one day, to the secretary; "otherwise you may be sure I shouldn't keep him there." "I will allow that he is clever," said the secretary. "It isn't cleverness, so much as tact. It's what I call tact. I hadn't been long in the service before I mastered it myself; and now that I've been at the trouble to teach him I don't want to have the trouble to teach another. But upon my word he must mind his p's and q's; upon my word he must; and you had better tell him so." "The fact is, Mr. Kissing," said the private secretary the next day to the secretary,—Mr. Kissing was at that time secretary to the board of commissioners for the receipt of income tax—"The fact is, Mr. Kissing, Sir Raffle should never attempt to write a letter himself. He doesn't know how to do it. He always says twice too much, and yet not half enough. I wish you'd tell him so. He won't believe me." From which it will be seen Mr. Eames was proud of his special accomplishment, but did not feel any gratitude to the master who assumed to himself the glory of having taught him. On the present occasion John Eames wrote all his letters before he thought again of Lily Dale, and was able to write them without interruption, as the chairman was absent for the day at the Treasury,—or perhaps at his club. Then, when he had finished, he rang his bell, and ordered some sherry and soda-water, and stretched himself before the fire,—as though his exertions in the public service had been very great,—and seated himself comfortably in his arm-chair, and lit a cigar, and again took out Lady Julia's letter.
As regarded the cigar, it may be said that both Sir Raffle and Mr. Kissing had given orders that on no account should cigars be lit within the precincts of the Income-tax Office. Mr. Eames had taken upon himself to understand that such orders did not apply to a private secretary, and was well aware that Sir Raffle knew his habit. To Mr. Kissing, I regret to say, he put himself in opposition whenever and wherever opposition was possible; so that men in the office said that one of the two must go at last. "But Johnny can do anything, you know, because he has got money." That was too frequently the opinion finally expressed among the men.
