"Samuel Whiskers has run up a bill as long as his tail; he has had an ounce and three-quarters of snuff since October.""What is seven pounds of butter at 1/3, and a stick of sealing wax and four matches?""Send in all the bills again to everybody 'with compts' " replied Ginger.After a time they heard a noise in the shop, as if something had beenpushed in at the door.They came out of the back parlour.There was an envelope lying on the counter, and a policeman writing in a note-book!

Pickles nearly had a fit, he barked and he barked and made little rushes.

"Bite him, Pickles! bite him!" spluttered Ginger behind a sugar- barrel, "he's only a German doll!" The policeman went on writing in his notebook; twice he put his pencil in his mouth, and once he dipped it in the treacle.

Pickles barked till he was hoarse.But still the policeman took no notice.He had bead eyes, and his helmet was sewed on with stitches.

At length on his last little rush --Pickles found that the shop was empty.The policeman had disappeared.

But the envelope remained.

"Do you think that he has gone to fetch a real live policeman? I am afraid it is a summons," said Pickles.

"No," replied Ginger, who had opened the envelope, "it is the rates and taxes, L 3 19 11 3/4.""This is the last straw," said Pickles, "let us close the shop."They put up the shutters, and left.But they have not removed from the neighbourhood.In fact some people wish they had gone further.

Ginger is living in the warren.I do not know what occupation he pursues; he looks stout and comfortable.

Pickles is at present a gamekeeper.

The closing of the shop caused great inconvenience.Tabitha Twitchit immediately raised the price of everything a half-penny; and she continued to refuse to give credit.

Of course there are the trades- men's carts--the butcher, the fishman and Timothy Baker.

But a person cannot live on "seed wigs" and sponge-cake and butter- buns--not even when the sponge- cake is as good as Timothy's!

After a time Mr.John Dormouse and his daughter began to sell peppermints and candles.

But they did not keep "self-fitting sixes"; and it takes five mice to carry one seven inch candle.

Besides--the candles which they sell behave very strangely in warmweather.

And Miss Dormouse refused to take back the ends when they were brought back to her with complaints.

And when Mr John Dormouse was complained to, he stayed in bed, and would say nothing but "very snug;" which is not the way to carry on a retail businessSo everybody was pleased when Sally Henny Penny sent out a printed poster to say that she was going to re-open the shop-- "Henny's Opening Sale! Grand co-operative Jumble! Penny's penny prices! Come buy, come try, come buy!"The poster really was most 'ticing.

There was a rush upon the opening day.The shop was crammed with customers, and there were crowds of mice upon the biscuit canisters.

Sally Henny Penny gets rather flustered when she tries to count out change, and she insists on being paid cash; but she is quite harmless.

And she has laid in a remarkable assortment of bargains.There is something to please everybody.

THE END