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The conversation between these worthies led forthwith to the subject uppermost in their minds.

"You have a good many to feed, Captain Bunce."

"About twenty; you see the cold has driven in some."

"They are a hard set of folks, ain't they though?"

"A bad lot, Mr. Savage; spoiled by indulgence and luxury."

"The overseers know about it, Cap'n; they know you've a task to provide for them, and to clothe and warm them, and all that thing. Yes, they consider these matters, and really sympathize with you a great deal."

"Ah!" said the Captain, "they don't now?" and he drummed with his foot.

"Yes," said Mr. Savage, "'a great deal,' that is, Capt'n, they think you're a plaguy sight too lenient with them, and put yourself too much out to comfort them." And Mr. Savage rubbed his knee wuth his left hand, and scratched his temple with the forefinger of his right.

"It is impossible to please everybody," replied the Captain, "and if I err on the side of humanity -- and the Board dislike it, why then, I must bear it, though I could wish to keep in with them."

"Never fear, Capt'n Bunce; the Board put the greatest confidence in you -- all things considered -- only they've an idea or two that might do you good if you under- stood."

"Yes?"

"To be sure. You see, Captain, the fact is, the Board know that you are the right man to manage these folks, and that you are as indulgent and careful of them as of your own limbs. In fact we are afraid you'll lose money -- and that you can't afford to. The Board don't want you to do that, you know!"

"Of course not," said the Captain.

"Of course," said Savage in reply. "Now as winter comes on, and they'll want more clothes, and more cider, and more of this, that and the other -- a mighty fuss they make about nothing-- the Board hope you'll be judicious, and not run behind hand, by being quite too lavish."

"Of course," said Bunce.

"Yes," said the other, "we understand this matter. The Board think you'll gain it by dosing pretty stiff with hard cider, which is a cheap drink, and they all like it, you know?"

"Very true."

"Yes, very," said Savage. "Then they think that you might burn a little cheaper sort of fuel -- more brush, soggy wood, old knots, chips, and so forth, and blaze away at little expense, but with quite a comfortable fire. You see they're a cold-blooded, shivery sort of folks, and fire goes as far as food with them.

"A good deal further," said Bunce, "it don't make much difference with them what they eat, if it's hot, and if they have a heating fire. So I reckon soup, hot soup, made of anything that's decent, you know -- "

"Just so," said Savage -- "and a good blaze, are about all they want."

"Well, I'll be hanged, Capt'n, if that ain't about my idea on the point. Cheap food, well cooked, is as good for them as dear food, especially if it ain't half done, you know."

"I want just now to find a lot of something for them. I've run out a lot of dull codfish that Wallace furnished me, and "

"I wonder. Captain Bunce, if you couldn't afford to go in for them, a little lot of my stock beef, stored in my cellar; a small lot, not over dear -- in fact I'll sell it cheap."

"Beef, you say?"

"Ai, beef."

"Well -- I rather think -- but I don't know, to be sure, that you wouldn't want too much for it."

"I want all it's worth, Capt'n, but I have got more than I want for my own family -- and to say the truth, it is rather a hard lot of meat, and we don't eat much of it at our house. But what of that? There it is for sale cheap."

"Then you don't ask full market price for it?"

"Not at all, not at all, no, no, Captain, not at all."

"And what discount do you make on it, eh?"

"I'll sell it low -- I will now, depend on't. What should you say. Captain Bunce, were I to put it down three dollars below the market, eh? Yes, sir -- three dollars!"

"And call it seven?"

"Ai, seven. How does that strike you, eh?"

"I----"

"You see, Captain, it is solid, full weight, and will last like an old family Bible. One barrel will keep the whole company a month, and eat it all the time. I never saw such beef. You see it is home fed -- none of your western, stringy, distillery fed stuff-- not at all, but regular pack-beef, prime."

"Not mess -- of course," said the Captain.

"Why, no, of course not; mess is worth twelve dollars, cash. But this little lot is good, prime beef. It ain't the best of pieces, we all know -- and is a little old, hard, but three dollars off, you know, eh, Captain? And just the thing for your people. You see it comes handy for you just as winter sets in, a tough winter coming on, and prices of food going right up. I will put it at seven for the lot, eh?"

"I dare say it is cheap," said Captain Bunce, "but I am rather afraid of tough beef, for the folks are a little lame in the jaws, you know, being oldish, and fond of slosh."

"Ha! ha! ha! Captain, good, not bad. But the beef is nourishing, though rather stiff, and once down it answers all purposes, and nobody knows or cares whether it's first chop, and tender, or not -- and it saves lots of money."