an income of seventy-five thousand dollars a year is probably less than
fifteen hundred dollars, or about two per cent.

Yet, thinking it over dispassionately, I do not conclude from this that
I am an exceptionally selfish man. I believe I represent the average in
this respect. I always respond to minor calls in a way that pleases the
recipient and causes a genuine flow of satisfaction in my own breast. I
toss away nickels, dimes and quarters with prodigality; and if one of
the office boys feels out of sorts I send him off for a week's vacation
on full pay. I make small loans to seedy fellows who have known better
days and I treat the servants handsomely at Christmas.

I once sent a boy to college--that is, I promised him fifty dollars a
year. He died in his junior term, however. Sisters of Mercy, the
postman, a beggar selling pencils or shoelaces--almost anybody, in
short, that actually comes within range--can pretty surely count on
something from me. But I confess I never go out of my way to look for
people in need of help. I have not the time.

Several of the items in my budget, however, are absurdly low, for the
opera-box which, as it is, we share with several friends and which is
ours but once in two weeks, alone costs us twelve hundred dollars; and
my bill at the Ritz--where we usually dine before going to the theater
or sup afterward--is apt to be not less than one hundred dollars a
month. Besides, twenty-five hundred dollars does not begin to cover my
actual personal expenses; but as I am accustomed to draw checks against
my office account and thrust the money in my pocket, it is difficult to
say just what I do cost myself.

Moreover, a New York family like mine would have to keep surprisingly
well in order to get along with but two thousand dollars a year for
doctors. Even our dentist bills are often more than that. We do not go
to the most fashionable operators either. There does not seem to be any
particular way of finding out who the good ones are except by
experiment. I go to a comparatively cheap one. Last month he looked me
over, put in two tiny fillings, cleansed my teeth and treated my gums.
He only required my presence once for half an hour, once for twenty
minutes, and twice for ten minutes--on the last two occasions he filched
the time from the occupant of his other chair. My bill was forty-two
dollars. As he claims to charge a maximum rate of ten dollars an
hour--which is about the rate for ordi