The Head Rifler of an insolvent bank, learning that it was about to be visited by the official Noser into Things, placed his own personal note for a large amount among its resources, and, gaily touching his guitar, awaited the inspection. When the Noser came to the note he asked, “What’s this?”

“That,” said the Assistant Pocketer of Deposits, “is one of our liabilities.”

“A liability?” exclaimed the Noser. “Nay, nay, an asset. That is what you mean, doubtless.”

“Therein you err,” the Pocketer explained; “that note was written in the bank with our own pen, ink, and paper, and we have no............