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e makes two who have to be helped. When your two come to you for jobs, pay them good salaries to keep out of the office. Blood is thicker than water, I know, but when it's the blood of your wife's second cousin out of a job, it's apt to be thicker than molasses--and stickier than glue when it touches a good thing. After you have found ninety-nine sound reasons for hiring a man, it's all right to let his relationship to you be the hundredth. It'll be the only bad reason in the bunch. I simply mention this in passing, because, as I have said, you ain't likely to be hiring men for a little while yet. But so long as the subject is up, I might as well add that when I retire it will be to the cemetery. And I should advise you to anchor me there with a pretty heavy monument, because it wouldn't take more than two such statements of manufacturing cost as I have just received from your department to bring me back from the graveyard to the Stock Yards on the jump. And until I do retire you don't want to play too far from first base. The man at the bat will always strike himself out quick enough if he has forgotten how to find the pitcher's curves, so you needn't worry about that. But you want to be ready all the time in case he should bat a few hot ones in your direction. Some men are like oak leaves--they don't know when they're dead, but still hang right on; and there are others who let go before anything has really touched them. Of course, I may be in the first class, but you can be dead sure that I don't propose to get into the second, even though I know a lot of people say I'm an old hog to keep right along working after I've made more money than I know how to spend, and more than I could spend if I knew how. It's a mighty curious thing how many people think that if a man isn't spending his money their way he isn't spending it right, and that if he isn't enjoying himself according to their tastes he can't be having a good time. They believe that money ought to loaf; I believe that it ought to work. They believe that money ought to go to the races and drink champagne; I believe that it ought to go to the office and keep sober. When a man makes a specialty of knowing how some other fellow ought to spend his money, he usually thinks in millions and works for hundreds. There's only one poorer hand at figures than these over-the-left financiers, and he's the fellow who inherits the old man's dollars without his sense. When
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