text:  The Liverpudleians indeed according to Horace's account gave a somewhat ugly name to the transaction; he had been cashier to the firm they said who were minus some tens of thousands thereby; but as the senior partner was known to have smoked cigars at a preparatory school (thereby showing what he _would_ have done had he been sent to Oxford ) whereas our friend was always "a steady man " I leave the reader to judge which party is entitled to the most credit