THE AUDIT.

This income of mine, in which the world has suddenly become so

interested, must be calculated from the following returns of past years,

being the figures supplied privately to Phyllis:--

(1) guineas. £

1911-1912. By fees as specialist 113 By occasional papers

in Medical Journals 35

1912-1913. ditto 152 ditto 42

1913-1914. ditto 203 ditto 37

(2) My capital is invested in Ordinary Stock, and brings in anything

from £50 to £100 a year, in accordance with the varying moods of the

directors.

(3) Lastly, I have now bought, out of my earnings, the freehold of the

premises in which I carry on my practice. In making out a Balance Sheet

this item must be regarded either as a liability or as an asset

accordingly as one takes the dark or the bright view of the position.

Either I owe myself so much a year for rent of the premises, in which

case it is a liability: or else myself owes me so much for rent, in

which case it is an asset. Practically speaking it doesn't much matter,

because it is a bad debt either way.

Those amongst my (apparently) most intimate friends, who are

money-lenders, do not ask for details. They are content to assume the

worst and hope for the best. Sir Reginald Hartley and Mr. Charles

Dugmore, Assessor of Taxes, the most interested enquirers, are not,

however, money-lenders.

Sir Reginald is not naturally an inquisitive man, and his concern for

me, in spite of my frequent appearance at his table, had hitherto been

limited to my services in getting the port decanter round its circuit.

It was I who, when one evening we were doing this alone, led up to the

subject.

"Sir Reginald," said I.

He passed the port again, hoping thus to damp down my conversational

powers. I, hoping to stimulate them, helped myself.

"Well, what do you want now, my boy?" he asked reluctantly, noting my

unsatisfied air.

"I'll tell you what I should like, Sir," said I, "and that's a

father-in-law. Would you care for the job?"

Not, I think, entirely with a view to what he himself was likely to get

out of this suggestion, he asked me outright what I was worth. "I don't

think," he suggested, "that I could very well let my Phyllis marry

anyone with less than five hundred a year, eh?"

I got out paper and pencil, puckered up my brow, and worked out a sum.

"I am happy to announce," I said eventually, "that we may put my income

on the other side of that figure."

Punch, or the London Charivari, May 27, 1914 · 第 8 / 37 题