"Not over three. But these are a part of considered expenses. I am
not going to do without cigars."

"I am only getting down to the items," answered the friend. "We must
find out where the money goes. Three cigars a day, and, on an
average, one to a friend, which makes four."

"Very well, say four."

"At six cents apiece."

Hamilton took a slip of paper and made a few figures.

"Four cigars a day at six cents each, cost twenty-four cents. Three
hundred and sixty-five by twenty-four gives eighty-seven dollars and
sixty cents, as the cost of your cigars for a year."

"O, no! That is impossible," returned Hoffman, quickly.

"There is the calculation. Look at it for yourself," replied
Hamilton, offering the slip of paper.

"True as I live!" ejaculated the other, in unfeigned surprise. "I
never dreamed of such a thing. Eighty-seven dollars. That will never
do in the world. I must cut this down."

"A simple matter of figures. I wonder you had not thought of
counting the cost. Now I do not smoke at all. It is a bad habit,
that injures the health, and makes us disagreeable to our friends,