Both father and son are cynics and have no other thought but for their business; after giving a donation of £25 for charity, John Girdlestone remarks to himself that it is not a bad "investment", as it will make a favourable impression on the collector, who is a Member of Parliament, whose influence he hopes to use some day.

After keeping the impending bankruptcy a secret from everyone for a time, he tells his son (whom he has fooled with a dummy ledger) about it.

John Girdlestone persuades his son to seduce the girl and marry her so that they could get their hands on the money.

Ezra fails miserably not only because he is totally inept in romance, but because the girl is already in love with another man.

His friend's will provides that if the girl dies before coming of age, John Girdlestone becomes the sole heir.

His son does not favour this plan, but his father persuades him, telling him that it will make the firm rich again.