cription for myself. This sounds, put
shortly, egotistical. On the contrary, it is Cosmopolitanly
Philanthropical. If I am enabled to teach my doctrines for nothing,
I shall, then, be slave to no man, no, not even to myself, as
represented by my own necessities. May I head the list with a sum
worthy your munificence and perfectly Oriental wealth? Yes. I hear
you say 'yes.' I knew it. I shall put your Lordship down for
L20,000, and will be careful to send you a receipt for the money.
Business is business.

Yrs., &c.

J. SOAMES.

* * *

Perhaps one day the Professor of Scientific Economy will publish his
"_Letters to Baron Rothschild_." But I don't think there will ever
appear a very voluminous collection of "_Letters of Baron R. to Mr.
Jenkyns Soames_."

-----

Milburd asks him "what he should say were the pleasures of poverty."

The Professor considers.

We all consider.

The Professor wishing to do everything methodically, writes on the slate
in large type THE PLEASURES OF POVERTY.

FIRST Pleasure ......

. . . . .
. . . .

Then he pauses. Then he speaks. "On thorough consideration, I am
convinced that Poverty has no pleasures.

"If any, they are peculiar.

"They are Grim Pleasures.

"One grim Pleasure of Poverty is talking about ourselves."

"A very poor subject," observes Miss Medford.

After a silence, during which I am just on the point of saying
something, but don't, the Professor adds,

"No. We try very hard, but can _not_ see any pleasure in Poverty."

[Illustration: PENNY WISE AND POUND FOOLISH.]

CHAPTER X.

OUT OF AN ALBUM--ON LOSS OF PATIENCE--MRS. FRIMMELY's SUGGESTION--A
DAY-DANCE.

Query--What shall we do?

We lounge over the room undecidedly. Mrs. Boodels thinks it's still
raining. Pouring. Miss Bella says, "What a bother!" Miss Medford
remembers having heard a problem worthy the Professor's attention. We
pause in our indecision, and she reads from her album.

_What circumstance most justifies loss of patience?_

_The Professor of Scientific Economy_ replies, a smoky chimney.

* He explains that he is thinking of a bitterly cold day in winter when
he wanted to sit in his study, and write a treatise on the _Amount of
change to be obtained