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discovered two young ladies, taller and fairer than any of the other young ladies, and with black trains to their dresses, who were engaged in writing at a little table. Whatever they told him to do, Kipps gathered he was to do. He was also, he understood, to do whatever Carshot and Booch told him to do. And there were also Buggins and Mr. Shalford. And not to forget or fumble!

They descended into a cellar called “The Warehouse,” and Kipps had an optical illusion of errand boys fighting. Some aerial voice said, “Teddy!” and the illusion passed. He looked again, and saw quite clearly that they were packing parcels and always would be, and that the last thing in the world that they would or could possibly do was to fight. Yet he gathered from the remarks Mr. Shalford addressed to their busy backs that they had been fighting⁠—no doubt at some past period of their lives.

Emerging in the shop again among a litter of toys and what are called “fancy articles,” Shalford withdrew a hand from beneath his coat tails to indicate an overhead change-carrier. He entered into elaborate calculations to show how many minutes in one year were saved thereby, and lost himself among the figures. “Seven tums eight seven nine⁠—was it? Or seven eight nine? Now, now! Why, when I was a boy your age I c’d do a sum like that as soon as hear it. We’ll soon get y’r into better shape than that. Make you Fishent. Well, y’r must take my word, it comes to pounds and pounds saved in the year⁠—pounds and pounds. System! System everywhere. Fishency.” He went on murmuring “Fishency” and “System” at intervals for some time.

They passed into a yard, and Mr. Shalford waved his hand to his three delivery vans all striped green and yellow⁠—“uniform⁠—green, yell’r⁠—System.” All over the premises were pinned absurd little cards. “This door locked after 7:30.⁠—By order, Edwin Shalford,” and the like.

Mr. Shalford always wrote “By order,” though it conveyed no earthly meaning to him. He was one of those people who collect technicalities upon them as the Reduvius bug collects dirt. He was the sort of man who is not only ignorant, but absolutely incapable of English. When he wanted to say he had a sixpenny-ha’penny longcloth to sell, he put it thus to startled customers: “Can D.O. you one, six half if y’ like.” He always omitted pronouns and articles and so forth; it seemed to him the very essence of the efficiently businesslike. His only preposition was “as” or the compound “as per.” He abbreviated every word he could; he would have considered himself the laughingstock of Wood Street if he had chanced to spell socks in any way but “sox.” But, on the other hand, if he saved words here, he wasted them there: he never acknowledged an order that was not an esteemed favour, nor sent a pattern without begging to submit it. He never stipulated for so many months’ credit, but bought in November “as Jan.” It was not only words he abbreviated in his London communications. In paying his wholesalers his “System” admitted of a constant error in the discount of a penny or twopence, and it “facilitated business,” he alleged, to ignore odd pence in the cheques he wrote. His ledger clerk was so struck with the beauty of this part of the System, that he started a private one on his own account with the stamp box, that never came to Shalford’s knowledge.

This admirable British merchant would glow with a particular pride of intellect when writing his London orders.

“Ah! do y’r think you’ll ever be able to write London orders?” he would say with honest pride to Kipps, waiting impatiently long after closing time to take these triumphs of commercial efficiency to post, and so end the interminable day.

Kipps shook his head, anxious for Mr. Shalford to get on.

“Now, here, f’ example, I’ve written⁠—see?⁠—‘1 piece 1 in. cott. blk, elas. 1/ or.’ What do I mean by that or, eh?⁠—d’ye know?”

Kipps promptly hadn’t the faintest idea.

“And then, ‘2 ea. silk net as per patts herewith’: ea., eh?”

“Dunno, sir.”

It was not Mr. Shalford’s way to explain things. “Dear, dear! Pity you couldn’t get some c’mercial education at your school. ’Stid of all this lit’ry stuff. Well, my boy, if y’ don’t ’ussel a bit y’ll never write London orders, that’s pretty plain. Jest stick stamps on all those letters, and mind y’r stick ’em right way up, and try and profit a little more by the opportunities your aunt and uncle have provided ye. Can’t say what’ll happen t’ye if ye don’t.”

And Kipps, tired, hungry, and belated, set about stamping with vigour and despatch.

“Lick the envelope,” said Mr. Shalford, “lick the envelope,” as though he grudged the youngster the postage-stamp gum. “It’s the little things mount up,” he would say; and, indeed, that was his philosophy of life⁠—to bustle and save, always to bustle and save. His political creed linked Reform, which meant nothing, with Efficiency which meant a sweated service, and Economy which meant a sweated expenditure, and his conception of a satisfactory municipal life was to “keep down the rates.” Even his religion was to save his soul, and to preach a similar cheeseparing to the world.

The indentures that bound Kipps to Mr. Shalford were antique and complex: they insisted on the latter gentleman’s parental privileges; they forbade Kipps to dice and game; they made him over body and soul to Mr. Shalford for seven long years, the crucial years of his life. In return there were vague stipulations about teaching the whole art and mystery of the trade to him; but as there was no penalty attached to negligence, Mr. Shalford, being a sound, practical business man, considered this a mere rhetorical flourish, and set himself assiduously to get as much out of Kipps and to put as little into him as he could in the seven years of their intercourse.

What he put into Kipps was chiefly bread and margarine, infusions of chicory and tea-dust,

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