oin' to berry deceased i' this parish.'

"'That don't matter. Ef a corpse has use o' this parish, he's got to
pay fees.'

"'How's that?'

"'Why, a corpse es dead,' says the chap; 'you'll allow that, I
s'pose?'

"'Iss,' says Sam, 'I reckon I'll allow that.'

"'An' ef a corpse es i' this parish, he's dead i' this parish?'

"'Likely he es,' admits Sam.

"'Well, 'cordin' to law, anybody dead i' this parish es boun' to be
berried i' this parish, an' therefore to pay fees,' says the man;
'and now I hopes you'll hand over the money, 'cos the train's
waitin'.'

"Sam was for a raisin' a rumpus, an' gathered a crowd roun' the door;
but they all sided wi' the dapper man, and said 'twas Spaniards' law,
an' ef he wudn' pay, he must get out an' berry the Commodore there
an' then. So he gi'ed in and pulled out the money, an' off they
starts, the dapper man standin' an' bowin' 'pon the platform.

"Well, Sam leant back an' ciphered et out, an' cudn' see the sense
o't. 'But,' says he, 'when you'm in Turkey you do as the Turkeys do,
'cordin' to the proverb, so I guess 'tes all right; an' ef et 'pears
wrong, 'tes on'y that I bain't used to travellin' wi' corpses;' an'
wi' that he settles down an' goes to sleep.

"He hadn' been long sleepin' when the train pulls up agen, an' arter
a minnit in comes anuther chap wi' a tellygram.

"'Deceased?' axes the chap, pointin' to the chest.

"'Mod'rately,' says Sam.

"'Wants berryin' p'raps?' says the chap.

"'I reckon he'll hold on a bit longer.'

"'Next parish, likely?'

"'Why, iss,' says Sam, 'or next arter that.'

"'Ah, what et es to be rich!' says the man, kind o' envious-like.

"'What do 'ee mean by that?' Sam axes.

"'Niver mind,' answers the man. ''Twarn't no bus'ness o' mines.
Wud 'ee kindly hand me the fees for this parish?'

"Well, Sam argeys the matter agen, but i' the end he pays up:
'Tho',' says he, 'I'd a notion travellin' were costly afore this, but
darn me! you've got to be dead afore you sizes et. I've heerd as a
man can't take nuthin' out o' this world, but blest ef I iver got the
grip o' that tex' till I travelled i' Spain.'

"Well, sir, purty soon the same thing happened agen, an', to shorten
the yarn, ivery time they got into a new parish an' pulled up,
in walked a chap wi' a tellygram an' axed for berryin'-fees.
Luckily, there was money to pay mun, for the Commodore had left a
bravish sum for travellin' expenses, and by-'m-by Sam begins to take
a