The scene is the managing clerk's room, at the offices of James and Walter How, on a July morning. The room is old fashioned, furnished with well-worn mahogany and leather, and lined with tin boxes and estate plans. It has three doors. Two of them are close together in the centre of a wall. One of these two doors leads to the outer office, which is only divided from the managing clerk's room by a partition of wood and clear glass; and when the door into this outer office is opened there can be seen the wide outer door leading out on to the stone stairway of the building. The other of these two centre doors leads to the junior clerk's room. The third door is that leading to the partners' room. The managing clerk, COKESON, is sitting at his table adding up figures in a pass-book, and murmuring their numbers to himself. He is a man of sixty, wearing spectacles; rather short, with a bald head, and an honest, pugdog face. He is dressed in a well-worn black frock-coat and pepper-and-salt trousers.