THE FINANCIER 
the average man and beneath the dignity of a true finan- 

 other words, a bother. The drowsy Spark- 
heaver holding up a Bible beside him for him to swear 
by might as well have been a block of wood. His oath 
was a personal matter with him. It was good business 
to tell the truth at times. He looked over to where 
Cowperwood sat, but did not attempt to take his eye. 
He knew that Cowperwood knew that he liked him and 
would do anything within the lines of financial safety 
and his personal comfort to assist him. His testimony 
was very direct and very simple. 
He had known Mr. Frank Algernon Cowperwood for 
nearly ten years. He had done business with or through 
him nearly all of that time. He knew nothing of his 
personal relations with Mr. Stener, and did not know 
Mr. Stener personally. As for the particular check of 
sixty thousand dollars—yes, he had seen it before. It 
had come into the bank on October loth along with other 
collateral to offset an overdraft on the part of Cowper- 
wood & Co. I% was placed to the credit of Cowperwood 
& Co. on the books of the bank, and the bank secured 
the cash through the clearing-house. No lnoney was 
drawn out of the bank by Cowperwood & Co. after 
that to create an overdraft. The bank's account with 
Cowperwood was squared. 
Nevertheless, Mr. Cowperwood might have drawn 
heavily, and nothing would have been thought of it. 
Mr. Davison did not know that Mr. Cowperwood was 
going to fail—did not suppose that he could, so quickly. 
He had frequently overdrawn his account with the bank; 
as a matter of fact, it was the regular course of his 
business to overdraw it. It kept his assets actively in 
use, which was the height of good business. His over- 
drafts were protected by collateral, however, and it 
was his custom to send bundles of collateral or checks, 
or both, which were variously distributed to keep things 
straight. Mr. Cowperwood's account was the largest and 
574