strength of his feelings that he couldn't have been seven year old when my poor Lirriper died and to have kept to it ever since is highly creditable. But we know there's good in all of us,—if we only knew where it was in some of us, —and though it was far from delicate in Joshua to work upon the dear child's feelings when first sent to school and write down into Lincolnshire for his pocket-money by return of post and got it, still he is my poor Lirriper's own youngest brother and mightn't have meant not paying his bill at the Salisbury Arms when his affection took him down to stay a fortnight at Hatfield churchyard and might have meant to keep sober but for bad company. Consequently if the Major HAD played on him with the garden-engine which he got privately into his room without my knowing of it, I think that much as I should have regretted it there would have been words betwixt the Major and me. Therefore my dear though he played on Mr. Buffle by mistake being hot in his head, and though it might have been misrepresented down at Wozenham's into not being ready for Mr. Buffle in other respects he being the Assessed Taxes, still I do not so much regret it as perhaps I ought. And whether Joshua Lirriper will yet do well in life I cannot say, but I did hear of his coming, out at a Private Theatre in the character of a Bandit without receiving any offers afterwards from the regular managers.

Mentioning Mr. Baffle gives an instance of there being good in persons where good is not expected, for it cannot be denied that Mr. Buffle's manners when engaged in his business were not agreeable. To collect is one thing, and to look about as if suspicious of the goods being gradually removing in the dead of the night by a back door is another, over taxing you have no control but suspecting is voluntary. Allowances too must ever be made for a gentleman of the Major's warmth not relishing being spoke to with a pen in the mouth, and while I do not know that it is more irritable to my own feelings to have a low-crowned hat with a broad brim kept on in doors than any other hat still I can appreciate the Major's, besides which without bearing malice or vengeance the Major is a man that scores up arrears as his habit always was with Joshua Lirriper. So at last my dear the Major lay in wait for Mr. Buffle, and it worrited me a good deal. Mr. Buffle gives his rap of two sharp knocks one day and the Major bounces to the door. 'Collector has called for two quarters' Assessed Taxes' says Mr. Buffle. 'They are ready for him' says the Major and brings him in here. But on the way Mr. Buffle looks about him in his usual suspicious manner and the Major fires and asks him 'Do you see a Ghost sir?' 'No sir' says Mr. Buffle. 'Because I have before noticed you' says the Major 'apparently looking for a spectre very hard beneath the roof of my respected friend. When you find that supernatural agent, be so good as point him out sir.' Mr. Buffle stares at the Major and then nods at me. 'Mrs. Lirriper sir' says the Major going off into a perfect steam and introducing me with his hand. 'Pleasure of knowing her' says Mr. Buffle. 'A—hum!—Jemmy Jackman sir!' says the Major introducing himself. 'Honour of knowing you by sight' says Mr. Buffle. 'Jemmy Jackman sir' says the Major wagging his head sideways in a sort of obstinate fury 'presents to you his esteemed friend that lady Mrs. Emma Lirriper of Eighty-one Norfolk Street Strand London in the County of Middlesex in the United Kingdom of Great Britain and Ireland. Upon which occasion sir,' says the Major, 'Jemmy Jackman takes your hat off.' Mr. Buffle looks at his hat where the Major drops it on the floor, and he picks it up and puts it on again. 'Sir' says the Major very red and looking him full in the face 'there are two quarters of the Gallantry Taxes due and the Collector has called.' Upon which if you can believe my words my dear the Major drops Mr. Buffle's hat off again. 'This—' Mr. Buffle begins very angry with his pen in his mouth, when the Major steaming more and more says 'Take your bit out sir! Or by the whole infernal system of Taxation of this country and every individual figure in the National Debt, I'll get upon your back and ride you like a horse!' which it's my belief he would have done and even actually jerking his neat little legs ready for a spring as it was. 'This,' says Mr. Buffle without his pen 'is an assault and I'll have the law of you.' 'Sir' replies the Major 'if you are a man of honour, your Collector of whatever may be due on the Honourable Assessment by applying to Major Jackman at the Parlours Mrs. Lirriper's Lodgings, may obtain what he wants in full at any moment.'

When the Major glared at Mr. Buffle with those meaning words my dear I literally gasped for a teaspoonful of salvolatile in a wine-glass of water, and I says 'Pray let it go no farther gentlemen I beg and beseech of you!' But the Major could be got to do nothing else but snort long after Mr. Buffle was gone, and the effect it had upon my whole mass of blood when on the next day of Mr. Buffle's rounds the Major spruced himself up and went humming a tune up and down the street with one eye almost obliterated by his hat there are not expressions in Johnson's Dictionary to state. But I safely put the street door on the jar and got behind the Major's blinds with my shawl on and my mind made up the moment I saw danger to rush out screeching till my voice failed me and catch the Major round the neck till my strength went and have all parties bound. I had not been behind the blinds a quarter of an hour when I saw Mr. Buffle approaching with his Collecting-books in his hand. The Major likewise saw him approaching and hummed louder and himself approached. They met before the Airy railings. The Major takes off his hat at arm's length and says 'Mr. Buffle I believe?' Mr. Buffle takes off HIS hat at arm's length and says 'That is my name sir.' Says the Major 'Have you any commands for me, Mr. Buffle?' Says Mr. Buffle 'Not any sir.' Then my dear both of 'em bowed very low and haughty and parted, and whenever Mr. Buffle made his rounds in future him and the Major always met and bowed before the Airy railings, putting me much in mind of Hamlet and the other gentleman in mourning before killing one another, though I could have wished the other gentleman had done it fairer and even if less polite no poison.

Mr. Buffle's family were not liked in this neighbourhood, for when you are a householder my dear you'll find it does not come by nature to like the Assessed, and it was considered besides that a one-horse pheayton ought not to have elevated Mrs. Buffle to that height especially when purloined from the Taxes which I myself did consider uncharitable. But they were NOT liked and there was that domestic unhappiness in the family in consequence of their both being very hard with Miss Buffle and one another on account of Miss Buffle's favouring Mr. Buffle's articled young gentleman, that it WAS whispered that Miss Buffle would go either into a consumption or a convent she being so very thin and off her appetite and two close– shaved gentlemen with white bands round their necks peeping round the corner whenever she went out in waistcoats resembling black pinafores. So things stood towards Mr. Buffle when one night I was woke by a frightful noise and a smell of burning, and going to my bedroom window saw the whole street in a glow. Fortunately we had two sets empty just then and before I could hurry on some clothes I heard the Major hammering at the attics' doors and calling out 'Dress yourselves!—Fire! Don't be frightened!—Fire! Collect your presence of mind!—Fire! All right—Fire!' most tremenjously. As I opened my bedroom door the Major came tumbling in over himself and me, and caught me in his arms. 'Major' I says breathless 'where is it?' 'I don't know dearest madam' says the Major—'Fire! Jemmy Jackman will defend you to the last drop of his blood—Fire! If the dear boy was at home what a treat this would be for him—Fire!' and altogether very collected and bold except that he couldn't say a single sentence without shaking me to the very centre with roaring Fire. We ran down to the drawing-room and put our heads out of window, and the Major calls to an unfeeling young monkey, scampering by be joyful and ready to split 'Where is it?—Fire!' The monkey answers without stopping 'O here's a lark! Old Buffle's been setting his house alight to prevent its being found out that he boned the Taxes. Hurrah! Fire!' And then the sparks came flying up and the smoke came pouring down and the crackling of flames and spatting of water and banging of engines and hacking of axes and breaking of glass and knocking at doors and the shouting and crying and hurrying and the heat and altogether gave me a dreadful palpitation. 'Don't be frightened dearest madam,' says the Major, '—Fire! There's nothing to be alarmed at—Fire! Don't open the street door till I come back—Fire! I'll go and see if I can be of any service—Fire! You're quite composed and comfortable ain't you?—Fire, Fire, Fire!' It was in vain for me to hold the man and tell him he'd be galloped to death by the engines—pumped to death by his over- exertions—wet-feeted to death by the slop and mess— flattened to death when the roofs fell in—his spirit was up and he went scampering off after the young monkey with all the breath he had and none to spare, and me and the girls huddled together at the parlour windows looking at the dreadful flames above the houses over the way, Mr. Buffle's being round the corner. Presently what should we see but some people running down the street straight to our door, and then the Major directing operations in the busiest way, and then some more people and then—carried in a chair similar to Guy Fawkes– –Mr. Buffle in a blanket!

My dear the Major has Mr. Buffle brought up our steps and whisked into the parlour and carted out on the sofy, and then he and all the rest of them without so much as a word burst away again full speed leaving the impression of a vision except for Mr. Buffle awful in his blanket with his eyes a rolling. In a twinkling they all burst back again with Mrs. Buffle in another blanket, which whisked in and carted out on the sofy they all burst off again and all burst back again with Miss Buffle in another blanket, which again whisked in and carted out they all burst off again and all burst back again with Mr. Buffle's articled young gentleman in another blanket—him a holding round the necks of two men carrying him by the legs, similar to the picter of the disgraceful creetur who has lost the fight (but where the chair I do not know) and his hair having the appearance of newly played upon. When all four of a row, the Major rubs his hands and whispers me with what little hoarseness he can get together, 'If our dear remarkable boy was only at home what a delightful treat this would be for him!'

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