Will scarcely meet them. Pray reflect:

How, if one-tenth we must resign,

Can we exist on t’other nine?”

The monarch asked them in reply:

“Has it occurred to you to try

The advantage of economy?”

“It has,” the spokesman said: “we sold

All of our gray garrotes of gold;

With plated-ware we now compress

The necks of those whom we assess.

Plain iron forceps we employ

To mitigate the miser’s joy

Who hoards, with greed that never tires,

That which your Majesty requires.”

Deep lines of thought were seen to plow

Their way across the royal brow.

“Your state is desperate, no question;

Pray favor me with a suggestion.”

“O King of Men,” the spokesman said,

“If you’ll impose upon each head

A tax, the augmented revenue

We’ll cheerfully divide with you.”

As flashes of the sun illume

The parted storm-cloud’s sullen gloom,

The king smiled grimly. “I decree

That it be so — and, not to be

In generosity outdone,

Declare you, each and every one,

Exempted from the operation

Of this new law of capitation.

But lest the people censure me

Because they’re bound and you are free,

‘Twere well some clever scheme were laid

By you this poll-tax to evade.

I’ll leave you now while you confer

With my most trusted minister.”

The monarch from the throne-room walked

And straightway in among them stalked

A silent man, with brow concealed,

Bare-armed — his gleaming axe revealed!

G.J.

HEARSE, n. Death’s baby-carriage.

HEART, n. An automatic, muscular blood-pump. Figuratively, this useful organ is said to be the esat of emotions and sentiments — a very pretty fancy which, however, is nothing but a survival of a once universal belief. It is now known that the sentiments and emotions reside in the stomach, being evolved from food by chemical action of the gastric fluid. The exact process by which a beefsteak becomes a feeling — tender or not, according to the age of the animal from which it was cut; the successive stages of elaboration through which a caviar sandwich is transmuted to a quaint fancy and reappears as a pungent epigram; the marvelous functional methods of converting a hard-boiled egg into religious contrition, or a cream-puff into a sigh of sensibility — these things have been patiently ascertained by M. Pasteur, and by him expounded with convincing lucidity. (See, also, my monograph, The Essential Identity of the Spiritual Affections and Certain Intestinal Gases Freed in Digestion — 4to, 687 pp.) In a scientific work entitled, I believe, Delectatio Demonorum (John Camden Hotton, London, 1873) this view of the sentiments receives a striking illustration; and for further light consult Professor Dam’s famous treatise on Love as a Product of Alimentary Maceration.

HEAT, n.

Heat, says Professor Tyndall, is a mode

Of motion, but I know now how he’s proving

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