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iritually it is almost too good for earth, and any woman who lives in the house with it has moments of despondency and self-chastisement, in which she fears that heaven may prove all too small to contain the perfect being and its unregenerate family as well. Financially it has at least a moderate bank account; that is, it is never penniless, indeed it can never afford to be, because it is peremptory that it should possess funds in order to disburse them to needier brothers. There is never an hour when Mr. William Beresford is not signing notes and bonds and drafts for less fortunate men; giving small loans just to 'help a fellow over a hard place'; educating friends' children, starting them in business, or securing appointments for them. The widow and the fatherless have worn such an obvious path to his office and residence that no bereaved person could possibly lose his way, and as a matter of fact no one of them ever does. This special journey of his to America has been made necessary because, first, his cousin's widow has been defrauded of a large sum by her man of business; and second, his college chum and dearest friend has just died in Chicago after appointing him executor of his estate and guardian of his only child. The wording of the will is, 'as a sacred charge and with full power.' Incidentally, as it were, one of his junior partners has been ordered a long sea voyage, and another has to go somewhere for mud baths. The junior partners were my idea, and were suggested solely that their senior might be left more or less free from business care, but it was impossible that Willie should have selected sound, robust partners--his tastes do not incline him in the direction of selfish ease; accordingly he chose two delightful, estimable, frail gentlemen who needed comfortable incomes in conjunction with light duties. I am railing at my husband for all this, but I love him for it just the same, and it shows why the table is laid for three. "Salemina," I said, extending my slipper toe to the glowing peat, which by extraordinary effort had been brought up from the hotel kitchen, as a bit of local colour, "it is ridiculous that we three women should be in Ireland together; it's the sort of thing that happens in a book, and of which we say that it could never occur in real life. Three persons do not spend successive seasons in England, Scotland and Ireland unless they are writing an Itinerary of the British Isles. The
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