The property left by Captain Allen was large.  The grounds upon which the old house stood, embraced nearly twenty acres, and as the town had grown in that direction, its value might now be estimated by the foot, instead of the acre, as houses had grown up on all sides.  Moreover, the stream of water upon which the mill of Squire Floyd stood, ran through these grounds, in a series of picturesque rapids, giving a fall of over twenty feet.  The value of this property, including a mill site, was estimated at sixty thousand dollars.  Then there were twenty thousand dollars in stock of the County Bank, the interest of which Mrs. Allen had drawn since the death of her husband, regularly, as administratrix of the estate.  Besides this property, there were several pieces of unimproved land in and around the town, the value of which could not fall much below twenty thousand dollars.  In addition to all this, was a coffee estate on the island of Porto Rico.  But as to its extent, or value, no evidence appeared.  It might now be richly productive, or a mere tropical wilderness.  If productive, no evidence of any return since Captain Allen’s death appeared.

The winter passed without any apparent movement on the part of the executors looking to the discovery of Mrs. Allen’s heirs.  Young Dewey came up from New York every few weeks, to hold business interviews with his uncle and Squire Floyd, touching the mill-extension which was fully determined upon; Judge Bigelow agreeing to invest twenty thousand dollars, and the nephew ten thousand.  All these matters were talked of in the beginning, freely, before Wallingford, who still had his office with his old preceptor, and shared in his business.  After a while, he noticed a growing reserve on the part of Judge Bigelow and Squire Floyd, when he was by, touching their private affairs; and then they ceased entirely all reference thereto.

Dewey came up as frequently as usual, but avoided any remark in relation to business while in the presence of Wallingford.  During his stay in S——­, the Judge spent but little time at the office; being, for the most part, at the mill with his nephew and the Squire.

In the spring, a large force of men was set to work on the extension of Squire Floyd’s mill; and as Judge Bigelow had become largely interested in the new enterprise, he gave a great deal more attention to what was going on in that direction, than to the business of his office, the heaviest part of which devolved upon Mr. Wallingford.  Still, no steps were taken to discover the heirs of Mrs. Allen.  Once or twice Mr. Wallingford had approached the subject, but the Judge made no response.  At last, he put the question direct, as to what had been done.  The Judge seemed a little annoyed; but said, in a hurried way that was unusual with him,

“I must, and will attend to this matter immediately.  I have had so much on my mind that it has been neglected.”

But the spring months passed—­summer glided by—­and still there was no advertisement for heirs, nor any steps taken, so far as Wallingford could learn, to ascertain their existence.