Accordingly, the arrangements were all made for Rollo's departure the next day, with his uncle George, for New Haven. Jennie finally decided to go with her father and mother. The idea of sailing at midnight determined her; for such an adventure, attractive as it was in Rollo's eyes, seemed quite formidable in hers. Rollo had a very pleasant ride to New Haven, amusing himself all the way with the beauties of English scenery and the continual novelties that every where met his eye. When they at last arrived at New Haven, they found that the harbor consisted merely of a straight, artificial canal, cut in from the sea, where probably some small stream had originally issued. The sides of this harbor were lined with piers, and on one of the piers was a great hotel, forming a part, as it were, of the railway station. There were a few houses and other buildings near, but there was no town to be seen. The railway was on one side of the hotel, and the water was on the other. When the train stopped, one of the railway servants opened the door for Mr. George and Rollo to get out, and Mr. George went directly into the hotel to make arrangements for rooms and for dinner, while Rollo, eager to see the ships and the water, went through the house to the pier on the other side. He found that there was a pretty broad space on the pier, between the hotel and the water, with a shed upon it for merchandise, and extra tracks for freight trains. The water was quite low in the harbor, and the few vessels that were lying at the pier walls were mostly grounded in the mud. There was one steamboat lying opposite the hotel, but it was down so low that, at first, Rollo could only see the top of the smoke-pipe. Rollo went to the brink of the pier and looked down. The steamer appeared very small. It was painted black. There were very few people on board. Rollo had a great mind to go on board himself, as there was a plank leading down from the pier to the top of the paddle box. But it looked rather steep, and so Rollo concluded to postpone going on board till Mr. George should come out with him after dinner.

Rollo looked about upon the pier a few minutes, and then went into the hotel. He passed through a spacious hall, and then through a passage way, from which he could look into a large room, the sides of which were formed of glass, so that the people who were in the room could see out all around them. The front of the room looked out upon the pier, the back side upon the passage way. A third side was toward the vestibule, and the fourth toward the coffee room. There were shelves around this room, within, and tables, and desks, and people going to and fro there. In fact, it seemed to be the office of the hotel.

Rollo advanced to one of the openings that was toward the passage way, and asked which was the way to the coffee room. The girl pointed to the door which led to it, and Rollo went in.

He found a large and beautiful room, with several tables set for dinner in different parts of it, and sideboards covered with silver, and glasses against the walls. On one side there were several large and beautiful windows, which looked out upon the pier, and opposite to each of these windows was a small dinner table, large enough, however, for two persons. Mr. George had taken one of these tables, and when Rollo came in he was sitting near it, reading a newspaper.

"Come, Rollo," said he, "I have ordered dinner, and we shall just have time to arrange our accounts while they are getting it ready."

So saying, Mr. George took out his pocket book, and also a small pocket inkstand, and a pen, and put them all upon the table.

"Your father's plan," he continued, "is this: He is to pay all expenses of transportation, at the same rate that he pays for himself; so that, whatever you save by travelling in cheap ways, is your own."

"Yes," said Rollo, smiling, "I mean to walk sometimes, and save it all."

"He is also to pay the expense of your lodgings."

"Yes," said Rollo.

"Generally, of course, you will have lodgings with him, but sometimes you will be away from him; as, for instance, to-night. In such cases, I pay for your lodgings, on your father's account."

"Yes," said Rollo, "I understand that."

"He also pays the expense of all casualties."

"So he said," replied Rollo; "but I don't understand what he means by that, very well."

"Why, you may meet with accidents that will cost money to repair, or get into difficulties which will require money to get out of. For instance, you may lose your ticket, and so have to pay twice over; or you may get lost yourself, in Paris, and so have to hire a man with a carriage to bring you home. For all such things, the money is not to come from your purse. Your father will pay."

"Suppose it is altogether my fault," said Rollo. "Then I think I ought to pay."

"But your father said that he was sure you would not be to blame for such accidents; though I think he is mistaken there. I have no doubt, myself, that nearly all the accidents that will happen to you will come from boyish heedlessness and blundering on your part."

"We'll see," said Rollo.

"Yes," said Mr. George, "we'll see."

"Then, as to your board," continued Mr. George, "your father said that you might do as you pleased about that. He would pay it, or you might, and be allowed five francs a day for it."

"Five francs is about a dollar, is it not?" asked Rollo.

"Yes," replied Mr. George, "very nearly. But you had better not reckon by dollars, now, at all, but by francs altogether. That's a franc."

So saying, Mr. George took a silver coin out of his pocket, and showed it to Rollo. It was nearly as large as a quarter of a dollar, or an English shilling, but not quite. A quarter of a dollar is worth twenty-five cents, an English shilling twenty-four, and a franc about twenty cents.

"You can have five of those a day to pay your own board with."

"And how much would it cost me at a boarding house, in Paris, to pay my board?" asked Rollo.

"Why, we don't board at boarding houses in Paris," said Mr. George. "We have rooms at a hotel, and then we get breakfast and dinner wherever we please, at coffee rooms and dining rooms all over the city, wherever we happen to be, or wherever we take a fancy to go. You can get a very excellent breakfast for a franc and a half. A beefsteak, or an omelet, and bread and butter and coffee."

"That's enough for breakfast," said Rollo. "And then, dinner?"

"You can get a first-rate dinner for two francs, or even less. That makes three francs and a half."

"And tea?"

"They never take tea in Paris," said Mr. George. "The French don't take tea."

"Why not?" asked Rollo.

"I don't know," replied Mr. George, "unless it is because the English do. Whatever is done in London, you generally find that just the contrary is done in Paris."

"Don't we have any thing, then, after dinner?" asked Rollo.

"Yes," said Mr. George. "The French generally go and take a seat at a little round table on the sidewalk, and have a little glass of brandy and a cigar."

Here Rollo threw his head back, and laughed loud and long. He was greatly amused at the idea of his making an allowance, in calculating how far his five francs would go, for a glass of brandy and a cigar. Mr. George himself, sedate as he was, could not but smile.

"The fact is," said he, at length, "there are only two meals to calculate for, and they will not cost, upon an average, more than three francs and a half, if we are prudent and economical, and go to plain and not expensive places. But then there is the immense amount that you will be always wishing to spend for cakes, and candy, and oranges, and nuts, and bonbons of all sorts and kinds. There is an endless variety of such things in Paris. You will find half a dozen cake shops in every street, with fifty different kinds of gingerbread and cake in them, all of the richest and most delicious description."

"Yes," said Rollo, "I shall want some of those things."

"No doubt," said Mr. George, "you will make yourself sick eating them, I'll venture to say, before you have been in Paris twenty-four hours."

"No," said Rollo, shaking his head resolutely; "and I think I had better take the five francs and pay my own board."

"Very well," said Mr. George, "and that provides for every thing except incidentals. Your father said that I might pay you five francs a day for incidentals and pocket money. That is to include all your personal expenses of every kind, except what we have already provided for. There will be excursions, and tickets to concerts and shows, and carriage hire, and toys that you will want to buy, and all such things. The amount of it is, that your father pays all your expenses for transportation, for lodging, and for casualties. You pay every thing else, and are allowed ten francs a day for it. I am to be treasurer, and to have the whole charge of your funds, except so far as I find it prudent and safe to intrust them to you, and you are to buy nothing at all against my consent."

"Nothing at all?" asked Rollo.

"No," said Mr. George, "nothing at all. You are not to expend a single centime in any way that I object to."

"What is a centime?" asked Rollo.

"It is of the value of less than one fourth of a cent," replied Mr. George.

"But I should think I might buy such little things as that would come to, of myself," said Rollo. "Suppose I should wish to buy a small piece of gingerbread for a cent."

"Say for a sou,"¹ replied Mr. George. "There are no cents in Paris."

"Well," rejoined Rollo, "suppose I should wish to spend a sou for gingerbread, and eat it, and you should object to it."

"Very well," replied Mr. George; "and suppose you were to wish to spend a sou for poison, and drink it."

"But I should not be likely to buy poison," said Rollo, laughing.

"Nor should I be likely to object to your buying gingerbread," rejoined Mr. George. "A boy, however, may, it is clear, do mischief with a little money as well as with a great deal; and, therefore, the power in his guardian should be absolute and entire. At any rate, so it is in this case. If I see fit to forbid your expending a single sou for any thing whatever, I can, and you will have no remedy till we see your father again; and then you can ask him to put you under some other person's care. Until he does this, however, the control is absolute and entire in my hands. I would not take charge of a boy on any other terms."

"Well," said Rollo, "I agree to it."

"And now," said Mr. George, "I am ready to begin your account."

Mr. George then took a small account book from his pocket book as he said this, and, opening it at the beginning, he wrote across the top of the two pages which came together the words,

Rollo Holiday, in Account with his Father.

On the corner of the left-hand page he wrote Dr., which stands for debtor; and on that of the right-hand page, Cr., which stands for creditor.

"There," said he, "now I shall enter, from time to time, on the creditor side, all the money that becomes due to you; and on the debtor side, all that I pay to you. Then, by striking a balance, we can always tell how much of your money there is in my hands.

"Let me see," continued Mr. George. "Your father and mother concluded finally to go by the way of Folkstone. The fare that way is two pound eleven. This way, it is one pound four. I am to pay you the difference. The difference is one pound seven; and one pound seven, in francs, is—let me see how much."

Mr. George made a calculation with a pencil and paper, and found that it amounted to thirty-three francs seventy-five centimes.

"I don't understand reckoning by francs and centimes very well," said Rollo.

"No," replied Mr. George, "that is your misfortune; and you'll have to bear it as well as you can till you get out of it."

So Mr. George entered the francs—thirty-three seventy-five—in Rollo's book.

"You have got thirty-three francs to begin with," said he; "that's a pretty good stock.

"Now, there is your allowance of ten francs per day. I will enter that weekly. There are three days in this week, including to-day and Sunday. That makes thirty francs."

So Mr. George entered the thirty francs.

"There," said he, "the whole amount due you up to Monday morning is sixty-three francs seventy-five centimes. That is sixty-three francs and three fourths. A hundred centimes make a franc.

"And now," continued Mr. George, "I will make you a payment, so as to put you in funds, and that must be put down on the other side. How much would you like?"

"I don't know," said Rollo; "a few francs, I suppose."

"Have you got a purse?" asked Mr. George. "Let me see it."

So Rollo took out a small leather bag which he had bought in London.

"That's it," said Mr. George. "I'll give you ten francs. When you want more, you can have it—that is, provided it is due to you."

Here Mr. George rang a bell, and a waiter came in immediately. Mr. George handed the waiter a sovereign, and asked him to get change for it in French money. The waiter took the money, and presently came in with five five-franc pieces. These he presented very respectfully to Mr. George. Mr. George took two of them and gave them to Rollo. The others he put into his own pocket. The five-franc pieces were very bright and new, and they were of about the size of silver dollars. Rollo was very much pleased with his portion, and put them in his purse, quite proud of having so much spending money.

"And you say that I must not spend any of it without first asking you," said Rollo.

"O, no," replied Mr. George, "I have not said any such thing. That would be a great deal of trouble, both for you and for me."

"But I thought you said that I was not to spend any thing without your consent."

"No," said Mr. George, "I said against my consent. I may forbid your spending whenever I think proper; but I shall not do so, so long as I find you always ask me in doubtful cases. Spend for yourself freely, whenever you are sure it is right. When you are not sure, ask me. If I find you abuse the privilege, I shall have to restrict you. Otherwise, not."

Rollo was well satisfied with this understanding of the case; and just then the waiter came in, bearing a handsome silver tureen containing soup, which he put down upon the table, between Mr. George and Rollo. So the writing materials and the purses were put away, and the two travellers were soon occupied very busily in eating their dinner.