to correspond with strangers,
for I was raised in the country and have always lived there, the
early part in Marion County, Missouri, before the war, and this part
in Hartford County, Connecticut, near Bloomfield and about 8 miles
this side of Farmington, though some call it 9, which it is
impossible to be, for I have walked it many and many a time in
considerably under three hours, and General Hawley says he has done
it in two and a quarter, which is not likely; so it has seemed best
that I write your Majesty.

The letter proceeded to explain that he had never met her Majesty
personally, but that he once met her son, the Prince of Wales, in Oxford
Street, at the head of a procession, while he himself was on the top of
an omnibus. He thought the Prince would probably remember him on account
of a gray coat with flap pockets which he wore, he being the only person
on the omnibus who had on that kind of a coat.

"I remember him," he said, "as easily as I would a comet."

He explained the difficulty he had in understanding under what heading
he was taxed. There was a foot-note on the list which stated that he was
taxed under "Schedule D, section 14." He had turned to that place and
found these three things: "Trades, Offices, Gas Works." He did not
regard authorship as a trade, and he had no office, so he did not
consider that he was taxable under "Schedule D, section 14." The letter
concludes:

Having thus shown your Majesty that I am not taxable, but am the
victim of the error of a clerk who mistakes the nature of my
commerce, it only remains for me to beg that you will, of your
justice, annul my letter that I spoke of, so that my publisher can
keep back that tax money which, in the confusion and aberration
caused by the Document, I ordered him to pay. You will not miss the
sum, but this is a hard year for authors, and as for lectures I do
not suppose your Majesty ever saw such a dull season.

With always great and ever-increasing respect, I beg to sign myself
your Majesty's servant to command,
MARK TWAIN.
Her Majesty the Queen, London.

The letter, or "petition," as it was called, was published in the
Harper's Magazine "Drawer" (December, 1889), and is now included in the
"Complete Works." Taken as a whole it is one of the most exquisite of
Mark Twain's minor humors. What other humorist could have refrained