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ver is genuine silver, and the service is irreproachable, than in a crowded restaurant where thick dishes rattle down on white-tiled tables from the steaming arms of the flurried waitress, where there is no linen, but only flimsy paper napkins (which either go fluttering to the floor or else form themselves into damp wads on the table), where the patrons eat ravenously and untidily, and where the atmosphere is dense with the fumes of soup and cigarettes. But luxury in eating is expensive and most of us must, perforce, go to the white-tiled places. And the art of dining is not a question of what one has to eat--it may be beans or truffles--or where one eats it--from a tin bucket or a mahogany table--it all depends upon _how_; and the man who can eat in a "hash-house," an "arm-chair joint," a "beanerie," a cafeteria, a three-minute doughnut stand or any of the other quick-lunch places in as mannerly a way as if he were dining in a hotel _de luxe_ has, we think, a pretty fair claim to the title of gentleman. The responsibility for a dinner lies with the host. If his guest has had the same social training that he has or is accustomed to better things he will have comparatively little trouble. All he can do is to give him the best within his means _without apology_. We like to present ourselves in the best possible light (it is only human) and for this reason often carry our friends to places we cannot afford. This imposes upon them the necessity of returning the dinner in kind, and the vicious circle swings around, each person in it grinding his teeth with rage but not able to find his way out. Entertaining is all right so long as it is a useful adjunct to business, but when it becomes a burden in itself it is time to call a halt. Smoking during and immediately after a meal is very pleasing to the man who likes tobacco, but if he has a guest (man or woman) who objects to the smell of it he must wait until later. On the other hand if his guest likes to smoke and he does not he should insist upon his doing so. It is a trifling thing but politeness consists largely of yielding gracefully in trifles. Old-fashioned gentlemen held it discourteous to mention money at table, but in this degenerate age no subject is taboo except those that would be taboo in any decent society. Obviously when men meet to talk over business they cannot leave money out of the discussion. In a number of firms the executives have lunch together, mee
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