Arthur Gilpin and Mark Withers walked down the High Street arm-in-arm on their return to their respective homes from the well-managed school of Wallington. They were among the head boys and were on the point of leaving it to enter on the work of active life and make their way in the world. They had often of late discussed the important question-all-important as it seemed to them-How are we to make our way-to gain wealth influence our hearts' desires? For my part I cannot stand a plodding style of doing things said Mark. It is all very well for those without brains but a fellow who has a grain of sense in his head requires a more rapid way of making a fortune. Life is too short to be wasted in getting money. I want to have it to spend while I am young and can enjoy it. Arthur was silent for some time. At length he remarked It strikes me Mark that the object of making money is that we may support ourselves and families and help those who are in distress. My father often says to James and to me and to the rest of us 'I don't want you when you enter business to be thinking only how you can make money.