Gib.' was a first-rate man; and so is that chaplain at
Pentonville, the Rev. Mr. Sherman. But I am of the barber's opinion
about church-rates."

"What was his opinion?"

"Well, a certain barber opened a shop down our way, and shortly
afterwards was called on to pay the church-rates. 'Church-rates,' says
he, 'what have I to do with church-rates? I never go near the church. I
belong to the dissenters.' 'Well, but you know the church is always
open to receive you, and every Sunday the doors are open for you to
come and worship; and you ought to consider it a privilege to be
permitted to attend on the ministration of God's Holy Word,' was the
reply. 'I do not consider it a privilege to go to a church I don't
believe in,' said the barber. 'I go to a different church, which I am
pleased with, and therefore I won't pay you any rates.' 'But you know
the law will compel you to pay them.' 'Oh, then, there they are; if the
law says so, it must be done.' 'Well, as you have paid me so promptly I
shall be a regular customer of yours, and will now have a 'shave' and
my hair cut,' said the collector. He only continued for a short time,
however, to patronize the barber, having found a shop nearer home and
more convenient. But at the end of the year the barber made out his
account all the same as if he had continued his custom as he had
promised to do. When the collector got the account, he said, 'How's
this? I don't owe you a quarter of this sum; you must have made a
mistake. I have only been so many times at your shop altogether, and
yet you charge me as if I had gone all the year round.' 'My dear sir,'
replied the barber, 'you know that my shop, as by law established, is
always open to receive you, excepting Sunday, when your shop is open,
so that you may avail yourself of my skill, and you ought to consider
it a very great privilege to be permitted to do so.' 'I don't consider
it any privilege to get that from you which I can get from others that
I happen to prefer, on the same terms, and therefore I refuse to pay
your account.' 'Then, it appears, I am obliged to pay your account
whatever it may be, whether I get value for it or not, but yet you are
not obliged to pay me mine unless you do get value for it, even when
you promise to take value. Good morning.' 'Good morning,' said the
collector; and the barber retired.

"You will see from this colloquy what the barber's notions were about
church rates. Now, I have an idea that it is