whenever a man gets anything new it ought to be taxed, and he is
always on hand to perform the service. I had about fifteen feet added
to one of my chimneys last spring; and when it was done, Slingsby
called and assessed it, under the head of "improved real estate," at
eighty dollars, and collected two per cent. on it. A few days later,
while I was standing by the fence, Slingsby came up and said,

"Beautiful dog you have there."

"Yes; it's a setter."

"Indeed! A setter, hey? The tax on setters is two dollars. I'll
collect it now, while I have it on my mind."

I settled the obligation, and the next day Slingsby came around again.
He opened the conversation with the remark,

"Billy Jones told me down at the grocery-store that your terrier had
had pups."

"Yes."

"A large litter?"

"Four."

"Indeed! Less see: tax is two dollars; four times two is eight--yes,
eight dollars tax, please. And hurry up, too, if you can, for they
have a new batch of kittens over at Baldwin's, and I want to ketch
old Baldwin before he goes out. By the way, when did you put that