In point of meritorious character, the two things seemed about equal.
When we had written a little while, I would ask Herbert how he got on?
Herbert probably would have been scratching his head in a most rueful manner at the sight of his accumulating figures.
"They are mounting up, Handel," Herbert would say; "upon my life, they are mounting up." "Be firm, Herbert," I would retort, plying my own pen with great assiduity.

"Look the thing in the face.

Look into your affairs.

Stare them out of countenance." "So I would, Handel, only they are staring me out of countenance." However, my determined manner would have its effect, and Herbert would fall to work again.

After a time he would give up once more, on the plea that he had not got Cobbs's bill, or Lobbs's, or Nobbs's, as the case might be.
"Then, Herbert, estimate; estimate it in round numbers, and put it down." "What a fellow of resource you are!" my friend would reply, with admiration.