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Glasgow and Edinburgh as adventurers, if not as actual thieves, remained to become not only solvent, but strictly virtuous. It was not, however, until affairs had somewhat settled down in the North, until Scotland began to be regarded as the permanent abode of the layer of odds, that advertisements which on the face of them were gigantic swindles appeared. Hitherto the attempts of impostors had been confined to a semblance of really fair and legitimate business, the firm being existent as long as there was nothing to pay, and non est immediately the blow came. And people who imagine that a bookmaker has nothing to do but take money, would respect him rather more than they do now if after one or two big races they could see his account, and note the scrupulous manner in which every debt is paid, if he bids for respectability in his vocation. A delay of a day in his settlement would lead to unpleasant results, for the very contiguity of the thieves makes the honest men more exact in their transactions. So it is usual, when a man has money to receive by post from a commission agent, for him to get it at once, or most likely not at all. The tipstering and touting fraternities had, while the headquarters of advertising turfites remained in London, been satisfied with short paragraphs intimating their absolute knowledge of the future, and their willingness to communicate such knowledge to the British public for a consideration in the way of stamps, or a percentage on winnings. But when once ready money had been tasted, it seemed to act on these people as blood is said to on tigers, and they determined to have more at all risks. It was useless to try for it a year or so after the migration by applications couched in the ordinary style, for the run of business was by that time divided among certain firms, and the old slow way of giving advice for shillings and sixpences was abhorrent to minds that soared after bank-notes and post-office orders; besides, it had very nearly worn itself out. Fresh moves were therefore necessary, and they were made in various ways, each of which was more or less successful. The most important of them all, and the one with which we have to do now, was the discretionary-investment dodge, which was for a time a complete success, and which would have lasted much longer than it did, had it not been for the faculty of imitation possessed by thieves other than those who inaugurated the venture. Imitation may be the sincerest form of flattery, but even flattery must be painful when it is destructive, and Messrs Balliee & Walter could doubtless have dispensed with the crowds who followed in their wake, and almost made the fortunes of all papers who would take their advertisements. We are not aware whether the system was invented by Balliee & Walter, either or both ; but, anyhow, they were its first promoters to any extent, and became thoroughly identified with it. Rumour states that Balliee was a kind of Mrs Harris, and that Walter was the firm. This is nothing to us, though, however much it may be to those who were despoiled of their cash by the discretionary swindle. The advertisements put forth for the benefit of those willing to trust their money blindly into the hands of men of whom they knew nothing must have been very successful, for it is admitted that the letters received in Glasgow for Balliee & Walter were so enormous in quantity that special arrangements had often to be made for their delivery. It is noticeable that swindlers of this description always assume that their firm is not only long established but well known, and the following, taken from the first page of the Sporting Life of the Derby-day 1871, will show that the particular people in question had no scruple about inventing facts for the purpose of substantiating their arguments:—

HE KINGSCLERE LONDON AND GLASGOW TURF
COMMISSION AGENCY.

Messrs. BALLIEE and WALTER beg to inform their subscribers and the sporting public that, in consequence of increase of business, they have opened a Commission Agency in Glasgow, where in future all commissions will be executed.

Gentlemen may rely on liberal treatment and prompt settlement of all claims. All letters answered same day as received.

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As heretofore, Commissions of every description, and to any amount, will be undertaken, the following being the leading features:—

INVESTMENTS ON FORTHCOMING EVENTS effected at the best Market Prices.

FIRST FAvour ITEs backed at the post, and the rate of odds guaranteed as quoted by the sporting paper the investor chooses to adopt.

Jockeys' MoUNTs invested upon in accordance with any scale or principle.

Post CoMMIssions for EPSOM MEETING will meet with prompt attention.

T H E E P S O M C A R N IV A L.
THE OAKS A CERTAINTY.
“So if to be a millionaire at present is your aim,
Don't hesitate, but join at once our systematic gains.”
Shakspeare, revised and improved.

A SAFE INVESTMENT. —WINNING A CERTAINTY.

I N G S C L E R E R A C I N G. C I R C U L A R DISCRETIONARY INVESTMENTS. Messrs. BALL1E E and WALTER, Proprietors (Members of the principal West-End Clubs). The only recognised method by which backers of horses can win large sums at all the principal meetings.

PROSPECTUSES FREE ON RECEIPT OF ADDRESS.

ESSRS. BALLIEE and WALTER draw the attention of investors to the all-important fact that they alone of all firms who undertake Discretionary Investments are to be seen personally in the Ring, and are represented at the lists outside, at every meeting throughout the racing season. Some firms, although they state they are pres- ent, are never to be seen.

SELECTED MORTEMER TO WIN AND A PLACE
FOR CHESTER CUP ;

THE DWARF,
G R E A T N O R T H E R N ;
LORD HAWTHORN,
F L Y IN G D U T C H M A N ;

STANLEY,

DONCASTER SPRING HANDICAP ;
With nearly every other winner at York and Newmarket.

We defy contradiction, and court inquiry.

RESULTS OF LATE MEETINGS:—

Each 4, 1o investor at York was remitted by Friday's post (May 12) A 108 nett winnings.

Each 45 investor at Doncaster was remitted by Monday's post, 485.

Being exclusive of stake and nett return aster commission (5 per

cent.) had been deducted.

Newmarket accounts and winnings were forwarded by Tuesday's post, May 16.

Gentlemen of capital and backers of horses can now judge of the intrinsic value of this infallible system of backing our Final Selection at the post.

ESSRS. BALLIEE and WALTER will continue their highly successful system of DISCRETIONARY INVESTMENTS at the E P S O M M E E TI N G, where they personally attend, and as such a great influx of business is expected during the Derby Week, they have engaged three extra Commissioners to assist them in carrying out the system, and again are sanguine of realising a gold-achieving victory. At Epsom MEETING LAST SUMMER, SEASON 1870, Each 4, 25 investor was returned £703 nett Winnings, in addition to stake deposited. Each investor of £20 in 1868 realised £487. 2x Ž25 , 1869 , Á324 15s. *3 Ž5o 32 1870 2x A 1,406. The above sums were paid to each investor of the specified amounts, and this season we with confidence assert that the investments will be more remunerative to the investor. The Oaks this season will be won by, comparatively speaking, an outsider. Last season's subscribers will remember our warning them against Hester, and we assure our readers that Hannah will, like all the Baron’s favourites, be doomed to deseat. A clever Northern division have a filly the beau ideal of Blink Bonny, as being tried a 7lb better animal than Bothwell, and with health must win the fillies’ race in a canter. The owner most unfortunately omitted to enter her for the Two Thousand and Derby, or we should have seen her credited with the first-named event, and first favourite for Blue Riband honours. SEVERAL ROIDS ARE IN PICKLE for the minor events. Particulars were given in our last week's Circular (May 12), and even at this distant period we are enabled to predict the success of six certain winners. HAVING HORSES OF OUR OWN, and others identical with our interests, running at this meeting, coupled with the important commissions we have the working of at EPSOM. Our knowledge of market movements, the intimate terms we are on with the various owners, jockeys, and trainers, our social position with the élite of the racing world, enables us to ascertain the intentions of other owners and the chances their respective candidates possess— information far beyond the reach of other advertisers.

This is by no means all; we merely pause to take breath and recover self-possession, after a steady perusal of Mr Walter's benefactions. It is noticeable that the standard of verse employed by these philanthropists is about on a par with their standard of morality. It seems wonderful that any sane person should believe in the existence of a certain guide to the winning-post, and the idea that, if there had been such a thing, Messrs Balliee & Walter would have assuredly used it for themselves alone, never seems to have entered into the heads of their victims, at all events until too late. After the vaunt about position and information, the intimates of “the élite of the racing world’’ go on :ESSRS. BALLIEE and WALTER, alone of all firms that undertake Discretionary Investments, are to be seen personally in the Ring, and they wish to draw the attention of Turf speculators to the fact that NO OTHER ADVERTISERS ARE OWNERS OF HORSES, despite what they may say to the contrary. If their systems equalled ours, would they not accept the challenge given by us for the past twelve months in the various sporting papers? Wide commencement of advertisement. So sanguine are we of success at Epsom, the innumerable and peculiar advantages presented, and every facility being offered for the successful working of our D IS CRE TI O N A R Y M ETH OD, that we are enabled to

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