Despite his father-in-law’s diagnosis, there was no sign of overstrain about the quiet young fellow in mufti who sat talking figures in George Reid’s stuffy private office, the morning after his arrival in England. One by one, Peter marshalled his facts; laid them before the middle-aged clean-shaven man at the paper-littered desk.

“But are you sure you can find a buyer?” said Reid at last. “It all seems to hang on that.”

“You can always sell things—at a price,” answered Peter. “The only trouble is time. One can’t conclude a deal like this in under a week. That’s where I want your help. If I start the negotiations, will you carry them through? Of course, you must name your own fee.”

“I don’t take fees for helping people in the Army,” said Reid.

“But that’s ridiculous. You’re not here for your health.”

“Ridiculous or not, I won’t take any fee.” There was something very near emotion in the accountant’s voice. “You can pay for having the accounts audited if you like. But beyond that, not a farthing. Hang it all, when you fellows are risking your lives, the least we old ’uns can do is to see after affairs at home for you.”

“It’s damn decent of you,” said Peter, “but all the same, I don’t like accepting favours.”

“Favours be blowed.” Reid lit himself a cigarette. “Let’s get down to facts. First point: Are you quite sure it’s necessary to sell?”

“Quite.”

“Why? The business is perfectly solvent.”

“Because I happen to be in the Army.”

“Some one could run it while you’re away.”

“It isn’t that”—Peter spoke coldly, impersonally—“but if anything happened to me there’d be the whole tangle over again. Whereas, if I can get my fourteen thousand out, that and the insurance money, at five per cent....”

“Very well,” interrupted Reid. “I follow you. Point two: Who’s your buyer?”

“A firm called Beresford and Beresford. You’ll find them pretty tough nuts to negotiate with.”

“Jews?” asked Reid, who had a slight acquaintance with the cigar-trade.

“Yes.”

“Well that’s one comfort. They won’t mess about. If they want the thing, and the price suits them, they’ll have it....”