be shown on the receipt. So it could easily be seen what proportion a
man was paying on his wealth and what on his virtues."

"Look here," said Peter, aroused at last, "do you convey that the
tobacco duty would be paid by people who didn't smoke?"

"It would amount to that," I answered, "assuming that abstention from
tobacco were counted a virtue."

"There may be something in it after all," said Peter.

* * * * *

[Illustration: _Fisherman._ "THERE ARE PLENTY OF FISH, BUT YOU'VE GOT
TO FISH DRY TO CATCH THEM."

_American Friend._ "SAY, YOU MAKE ME REAL HOMESICK."]

* * * * *


NEW RHYMES FOR OLD CHILDREN.

THE CHAMELEON.

The chameleon changes his colour;
He can look like a tree or a wall;
He is timid and shy and he hates to be seen,
So he simply sits down in the grass and goes green,
And pretends he is nothing at all.