"How should I know, my dear Mrs. Pedagog?" replied the Idiot. "I'm no

authority on the subtle mysteries of feminine raiment, but from what I

see in the shop windows, and in the advertising pages of the magazines,

I should say that the modern woman could go through a courtship with a

grizzly bear and come out absolutely undented. As I pass along the

highways these days, and glance into the shop windows, mine eyes are

constantly confronted by all sorts of feminine under-tackle, which in

the days of our grandmothers were regarded as strictly confidential. I

see steel-riveted contraptions, marked down from a dollar fifty-seven to

ninety-eight cents, which have all the lithe, lissom grace of a Helen of

Troy, the which I am led to infer the women of to-day purchase and

insert themselves into, gaining thereby not only a marvelous symmetry of

figure hitherto unknown to them, but that same security against the

bufferings of a rude outside world as well, which a gilt-edged bond must

feel when it finds itself locked up behind the armor-plated walls of a

Safe Deposit Company. Except that these armorial undergarments are

decorated with baby-blue ribbons, and sporadic, not to say spasmodic,

doodads in filmy laces and chiffon, they differ in no respect from those

wonderful combinations of slats, chest-protectors, and liver pads which

our most accomplished football players wear at the emergent moments of

their intellectual development at college. In point of fact, without

really knowing anything about it, I venture the assertion that the woman

of to-day wearing this steel-lined chiffon figure, and armed with

seventy or eighty different kinds of pins from plain hat to safety,

which protrude from various unexpected parts of her anatomy at the

psychological moment, plus the devastating supply of buttons always

available for moments of aggressive action, is the most powerfully and

efficiently developed engine of war the world has yet produced. She is

not only protected by her unyielding figure from the onslaughts of the

enemy, but she fairly bristles as well with unsuspected weapons of

offense against which anything short of a herd of elephants on stampede

would be powerless. Your modern Amazon is an absolutely irrefragable,

irresistible creature, and it makes me shudder to think of what is going

to happen when this war of the sexes, now in its infancy, really gets

going, and we defenseless men have nothing but a few regiments of

artillery, and a division or two of infantry and cavalry standing

between us and an advancing column of super-insulated shoppers, using

their handbags as clubs, their hatpins glistening wickedly in the

morning light, as they tango onward to the fray. When that day comes,

frankly, I shall turn and run. I had my foretaste of that coming warfare

in my pursuit of Christmas gifts yesterday afternoon, and my motto

henceforth and forever is Never Again!"

"Then I suppose we need none of us expect to be remembered by you this

Christmas," said the Doctor. "Alas, and alas! I shall miss the generous

bounty which led you last year to present me with a cold waffle on

Christmas morn."

"On the contrary, Doctor," said the Idiot. "Profiting from my experience

of yesterday I am going to start in on an entirely new system of

Christmas giving. No more boughten articles for me--my presents will be

fashioned by loving hands without thought of dross. You and all the rest

of my friends at this board are to be remembered as usual. For the

Bibliomaniac I have a little surprise in store in the shape of a copy of

the _Congressional Record_ for December 7th which I picked up on a

street car last Friday morning. It is an absolutely first edition, in

the original wrappers, and will make a fine addition to his collection

of Americana. For Mr. Brief I have a copy of the New York Telephone Book

for 1906, which he will find full of most excellent addresses. For my

dear friend, the Poet, I have set aside a charming collection of

rejection slips from his friends the editors; and for you, Doctor, as an

affectionate memento of my regard, I have prepared a little mixture of

all the various medicines you have prescribed for me during the past

five years, none of which I have ever taken, to the vast betterment of

my health. These, consisting of squills, cod-liver oil, ipecac, quinine,

iron tonic, soothing syrup, spirits of ammonia, horse liniment, himalaya

bitters, and calomel, I have mixed together in one glorious concoction,

which I shall bottle with my own hands in an old carboy I found up in

the attic, on the side of which I have etched the words, When You Drink

It Think of Me!"

"Thanks, awfully," said the Doctor. "I am sure a mixture of that sort

could remind me of no one else."

"And, finally, for our dear Landlady," said the Idiot, smiling

gallantly on Mrs. Pedagog, "I have the greatest surprise of all."

"I'll bet you a dollar I know what it is," said the Doctor.

"I'll take you," said the Idiot.

"You're going to pay your bill!" roared the Doctor.

"There's your dollar," said the Idiot, tossing a silver cartwheel across

the table. "Better hand it right over to Mrs. Pedagog on account,

yourself."

IV

AS TO THE INCOME TAX

"Well, Mr. Bib," said the Idiot cheerfully, as he speared a lonely prune

and put it out of its misery, "have you made your return to the income

tax collector yet?"

"I both rejoice and regret to say that my income is not large enough to

come under the provisions of the act," said the Bibliomaniac, "and

consequently I haven't bothered my head about it."

"Then you'd better get busy and send in a statement of your receipts up

to January first, or you'll find Uncle Sam after you with a hot stick.

For the sake of the fair name of our beloved home here, sir, don't

delay. I'd hate to see a federal patrol wagon rolling up to our door for

the purpose of taking you to jail."

"But I am exempt," protested the Bibliomaniac. "I don't come within a

thousand dollars of the minimum."

"That may be all true enough," said the Idiot. "You know that, and I

know that, but Uncle Sam doesn't know it, and you've got to satisfy him

that you are not a plutocrat trying to pass yourself off as a member of

one of those respectable middle-class financial families in which this

land is so pleasingly rich. You've got to lay a statement of your

financial condition before the government whether your income is

ninety-seven cents a minute or forty-seven thousand dollars an hour.

Nobody is exempt from that nuisance. As I understand it, the government

requires every man, woman, and child to go to confession, and own up to

just how little or how much he or she hasn't got. All men stand equal in

the eyes of the law when it comes to the show-down. There is no

discrimination in favor of the rich in this business, and the

inconvenience of having a minion of authority prying into your private

affairs is as much a privilege of yours as it is of Uncle John's, or

good old Brother Scramble, the Egg King. Uncle Sam is going to put his

eye on every man-jack of us and find out whether we are any good or not,

and if so, for how much. He will have sleuths everywhere about to

estimate the cubic financial contents of your trousers' pockets, and

whether you keep your money in a bank, in a trust company, in a cigar

box, your sock, or your wife's name, he is going right after it, and

he'll get his share or know the reason why. There isn't a solitary

nickel circulating in this land to-day that can hope to escape the eagle

eye of the Secretary of the Treasury and his financial ferrets."

"You surprise me," said the Bibliomaniac. "If what you say is true, it

is a perfect outrage. You don't really mean to tell me that I have got

to give a statement of my receipts to some snoopy-nosed old government

official, do you?"

"Even so," said the Idiot, "or at least that is the way I understand it.

You've not only got to tell how much you've got, but you must also

disclose the sources of your revenue. If you found a cent on the corner

of Main Street and Desdemona Alley on the fifteenth day of December,

1916, thereby adding that much to your annual receipts, you have got to

enter it in your statement, and so clearly that the authorities will

understand just how, when, and where it came into your possession, all

under oath; and you are not allowed to deduct your current living

expenses from it, either. If in stooping over to pick up that cent you

busted your suspenders, and had to go and pay fifty cents for a new

pair, thereby losing forty-nine cents on the transaction, you aren't

allowed to make any deductions on that account. That cent is 'Net'--not

'Nit', but 'Net.' Same way if in a crowded car you put your hand into

what you presumed to be your own pocket, and pulled out unexpectedly a

roll of twenty dollar bills amounting to two hundred dollars in all, and

then in an absent-minded moment got away with it before you realized

that it belonged to the man standing next to you, you'd have to put it

down on your statement just the same as all the rest of the items, under

penalty of prosecution for concealing sources of revenue from the

officers of the law. Oh, it's a fine mess we smart Alexanders of the

hour have got ourselves into in our effort to establish a pipe line

between the plutocratic pocketbook and the United States Treasury. We

all hypnotized ourselves into the pleasing belief that the income tax

was going to be a jolly little club with which to hit old Brother Plute

on the head, and make him fork over, while we Nixicrats sat on the fence

and grinned. It was going to be great fun watching the Plutes disgorge,

and we all had a notion that life was going to be just one exgurgitating

moving picture after another, with us sitting in front row seats

gloating over the Sorrows of Croesus and his coughing coffers. But,

alas for our dreams of joy, it hasn't worked out quite that way. The

vexation of the blooming thing is visited upon every one of us. Them as

has has got to pay. Them as hasn't has got to prove that they don't

have to pay, and I tell you right now, Mr. Bib, it is going to be a

terrific proposition for a lot of chaps in this land of ours who are

skinning along on nothing a year, but making a noise like a

ten-thousand-dollar proposition."

"I fear me their name is legion," said the Bibliomaniac.

"I know one named Smythe," said the Idiot. "If a painter were looking

around for a model for Ready Money in an allegorical picture Smythe

would fill the bill to perfection. You ought to see him. He walks about

the streets of this town giving everybody he meets a fifteen-thousand

per annum look when, as a matter of fact, he hasn't got ten cents to his

name. If he was invited to a submarine masquerade all he'd have to do

would be to swallow a glass of water and go as a sponge. He makes about

as big a splurge on a deficit as you or I could make if our salaries

were raised nine hundred ten per cent., and then some. As a weekender he

is in the A 1 class. He hasn't paid for a Sunday dinner in five years,

nor has he paid for anything else in earned cash for three. His only

sources of revenue are his friends, the pawn-shops, and his proficiency

at bridge and poker. His only hope for staving off eventual disaster is

the possibility of hanging on by his eyelids until he dawns as the last

forlorn hope on the horizon of some freckle-faced, red-haired old maid,

with nine millions in her own right. He owes every tailor, hatter, and

haberdasher in town. When he needs twenty-five dollars he buys a

fifty-dollar overcoat, has it charged, and takes it around the corner

and pawns it, and ekes out the deficiency with a jackpot or a grand

slam, in the manipulation of both of which he is what Socrates used to

call a cracker-jack. If you ever saw him walking on the avenue, or

entering a swagger restaurant anywhere, you'd stop and say to yourself,

'By George! That must be Mr. Idle Rich, of whom I have heard so much

lately. Gosh! I wonder how it feels to be him!'"

"Him?" sniffed the Bibliomaniac, always a stickler for purity of speech.

"Sure thing!" said the Idiot. "You don't stop to think of grammar when

you are dazzled by that spectacle. You just give way, right off, to your

natural, unrestrained, primitive instincts, and speak English in exactly

the same way that the caveman spoke his tongue in those glorious days

before grammar came along to curse education with its artificial

restraints upon ease of expression. 'Gosh! I wonder how it feels to be

him', is what you'd say as old Empty Wallet passed you by disguised as

the Horn of Plenty, and all day long your mind would continue to advert

to him and the carefree existence you'd think to look at him he was

leading; and you, with a four-dollar bill within your reach every

Saturday night, would find yourself positively envying him his wealth,

when, as a matter of fact, he hasn't seen a single red cent he could

properly call his own for ten years."

"Oh, well--what of it?" said the Bibliomaniac. "Of course, there are

sponges and snobs in the world. What are they to us?"

"Why, nothing," said the Idiot, "only I wonder what Smythe and his kind

are going to do when the income tax collector comes along and asks for

his little two per cent. of all this showy exterior. It will be a

terribly humiliating piece of business to confess that all this

ostentatious show of prosperity is nothing but an empty shell, and that

way down inside he is only an eighteen-karat, copper-fastened,

steel-riveted bluff; fact is, he'll have the dickens of a time making

the tax collectors believe it, and then he'll be face to face with a

federal indictment for trying to dodge his taxes. And that business of

dodging--that brings up another phase of this income tax that I don't

believe many of us realized when we were shouting for it as a means of

shackling Mr. Plute. Did you ever realize that it won't be very long

before the government, in order to get this income tax fixed right, will

have a lot of inspectors who will be delegated to do for you and me, and

all the rest of us, what the Custom House inspectors now do for

travelers returning from abroad? Every man and woman traveling upon the

seas of life, Mr. Bib, will be required to enter the port of taxation

and there submit a declaration of the contents of their boxes to the

tax inspectors, which will be followed, as in the case of the traveler

from abroad, by a complete overhauling of their effects by those same

inspectors. The tesselated pave of your safe deposit companies and banks

will look like the floor of an ocean steamship pier on the arrival of a

big liner, only instead of being snowed under by a mass of shirts,

trousers, Paris-made revelations in chiffons, silks, and brocades,

necklaces, tiaras, pearl ropes, snipped aigrettes, and snowy drifts of

indescribable, but in these free days no longer unmentionable, lingerie,

it will be piled high with steel bonds, New Haven deferred dividends,

sinking fund debenture certificates, government five eighths per cent.

bonds, certificates of deposit, miscellaneous stocks, mining,

industrial, railway, gilt-edged and wildcat, in one red unburial blent;

while the poor owner, fearful lest in the excitement of the ordeal he

may have neglected to mention some insignificant item of a million or

two in Standard Oil, will sit by and sweat as the inspector tears his

ruthless way through his accumulated stores for wealth."

"It will be almost enough to make a man sorry he's rich," said the

Doctor.

"Oh, no," said the Idiot, "for the rest of us will be in the same

pickle, only in a more humiliating position as the intruder reveals that

the sum total of out lifetime of endeavor consists chiefly in unpaid

bills labeled Please Remit. The Custom House inspectors are harder on

the man with nothing to declare than they are on those whose boxes are

full. They slam their things all over creation, and insult the owner

with the same abandon with which they greet a recognized past-mistress

in the arts of smuggling. Innocence is no protection when a Custom House

inspector gets after you, and it will be the same way with the new

kind. None of us can hope to escape. The income tax inspectors will come

here just as eagerly as they will go to that palatial mausoleum in which

Mr. Rockernegie dwells on the corner of Bond Avenue and Easy Street, and

they'll rummage through our trunks, boxes, and bureaus in search of such

interest-bearing securities as they may suspect us of trying to get by

with. Mr. Bib will have to dump his bureau drawer full of red neckties

out on the floor to prove to Uncle Sam's satisfaction that he hasn't got

a fourteen-million-dollar bond issue concealed somewhere behind their

lurid glow. The Doctor will have to sit patiently by and unprotestingly

watch the inspectors going through the pockets of his unrivaled

collection of fancy waist-coats in a heart-breaking quest for undeclared

interests in mining enterprises and popular cemeteries. Trunks, chests,

hatboxes, soapboxes, pillboxes, safety razor boxes--in fact, all kinds

of receptacles in this house, from Mrs. Pedagog's ice chest to Mr.

Whitechoker's barrel of sermons--will be compelled to disgorge their

uttermost content in order to satisfy the government sleuths that we who

dwell in this Palace of Truth, Joy, and Waffles, have not a controlling

interest in Standard Oil hidden away lest we be compelled to pay our due

to the treasury."

"You don't mean to say that the law so provides, do you?" said the

Bibliomaniac.

"Not yet," said the Idiot, "but it will--it's bound to come. In the very

nature of the beast it is inevitable. There never was a tax yet that

found a warm spot awaiting it in the hearts of its countrymen. The human

mind with all its diabolical ingenuity has never yet been able to

devise a tax that somebody somewhere--nay, that most people

everywhere--did not try to dodge, and to catch the dodgers the

government is compelled to view everybody with suspicion, and treat hoi

polloi from top to bottom as if they were nothing more nor less than a

lot of unregenerate pickpockets, horse-thieves, and pastmasters in the

gentle art of mendacity."

"Frightful!" said Mr. Whitechoker. "And is not a man's word to be taken

as a guarantee of the accuracy of his return?"

"Not so's anybody would notice it," grinned the Idiot. "When the

government finds it necessary to nab leaders of fashionable society for

trying to smuggle in one-hundred-thousand-dollar pearl necklaces by

sewing them up in the lining of their hats, and to fine the most

eminently respectable citizens in the country as much as five thousand

dollars for returning from abroad portly with five or six-hundred yards

of undeclared lace wound inadvertently about their stomachs, having in

the excitement of their homecoming put it on in the place of the little

flannel bands they have worn to ward off cholera and other pleasing

foreign maladies, it loses some of its confidence in human nature, and

acquires some of that penetrating inquisitiveness of mind which is said

to be characteristic of the native of Missouri. It wants to be shown,

and if the income tax remains in force, we might as well make up our

minds that the inquisitorial inspector will soon be added to the

official pay roll of the United States of America."

"But," protested the Bibliomaniac, "that will be a plain common-garden

espionage of so intolerable a nature that no self-respecting free people

will submit to it. It will be an abominable intrusion upon our rights

of privacy."

The Idiot laughed long and loud.

"It seems to me," said he, after a moment, "that when Colonel John W.

Midas, of the International Hickory Nut Trust, advanced that same

objection against the proposed tax a year or so ago, Mr. Bib, you sat in

that very same chair where you are now and vociferously announced that

there was nothing in it."

"Oh, but that's different," said the Bibliomaniac. "Midas is a rich man,

and I am not."

"Well, I suppose there is a difference between a prune and a Canadian

melon, old man, but after all, they're both fruit, and when it comes to

being squeezed, I guess it hurts a lemon just as much as it does a lime.

I, for one, however, do not fear the inspector. My securities are

exempt, for they all pay their tax at the source."

"What are they, coupon bonds?" grinned the Lawyer.

"No," said the Idiot; "pawn tickets, interest on which is always paid in

advance."

V

A PSYCHIC VENTURE

"I beg your pardon, Doctor," said the Idiot, as he laid aside his

morning paper and glanced over the gastronomic delights spread upon the

breakfast table at Mrs. Smithers-Pedagog's high-class home for single

gentlemen. "I don't wish to intrude upon this moment of blissful

intercourse which you are enjoying with your allotment of stock in the

Waffle Trust, but do you happen to have any A No. 1 eighteen-karat

psychrobes among your patients that you could introduce me to? I need

one in my business."

"Sike whats?" queried the Doctor, pausing in the act of lifting a

sizable section of the eight of diamonds done in batter to his lips.

"Psychrobes," said the Idiot. "You know what I mean--a clairvoyant, a

medium, a sike--somebody in the spiritual inter-State commerce business,

who knows his or her job right down to the ground and back again."

"H'm! Why--yes, I know one or two mediums," said the Doctor.

"Strictly up-to-date and reliable?" said the Idiot. "Ready to trot in

double harness?"

"Oh, as to their reliability as mediums I can't testify," said the

Doctor. "You never can tell about those people, but I will say that in

all respects other than their psychic indulgences I have always found

those I know wholly reliable."

"You mean they wouldn't take a watch off a bureau when the owner wasn't

looking, or beat a suffering corporation out of a nickel if they had a

chance?" said the Idiot.

"That's it," said the Doctor. "But, as I say, you never can tell. A man

may be the soul of honor in respect to paying his board bill, and

absolutely truthful in statements of the everyday facts of life, and yet

when he goes off, er--when he goes off--"

"Psychling," suggested the Idiot. "Bully good title for a story

that--'Psychling with a Psychrobe'--eh? What?"

"Fair," said the Doctor. "But what I was going to say was that when he

goes off psychling, as you put it, he may, or may not, be quite so

reliable. So if I were to indorse any one of my several clairvoyant

patients for you, it would have to be as patients, and not as

psychlists."

"That's all right," said the Idiot. "That's all I really want. If I can

be sure that a medium is a person of correct habits in all other

respects, I'll take my chances on his reliability as a transient."

"As a transient?" repeated the Bibliomaniac.

"Yes," said the Idiot. "A person in a state of trance."

"What has awakened this sudden interest of yours in things psychic?"

asked the Doctor. "Are you afraid that your position as a dispenser of

pure idiocy is threatened by the recorded utterances of great thinkers

now passed into the shadowy vales, as presented to us by the mediums?"

"Not at all," said the Idiot. "Fact is, I do not consider their

utterances as idiotic. Take that recent report of the lady who got into

communication with the spirit of Napoleon Bonaparte, and couldn't get

anything out of him but a regretful allusion to Panama hats and pink

pajamas, for instance. Everybody thought it was very foolish, but I

didn't. To me it was merely a sad intimation of the particular kind of

climate the great Corsican had got for his in the hereafter. He needed

his summer clothes, and couldn't for the moment think of anything else.

I should have been vastly more surprised if he had called for a pair of

ear-tabs and a fur overcoat."

"And do you really believe, also for instance," put in the Bibliomaniac

scornfully, "that with so many big questions before the public to-day

Thomas Jefferson would get off such drivel as has been attributed to him

by these people, having a chance to send a real message to his

countrymen?"

"I've only seen one message from Jefferson," said the Idiot, "and it

seemed to me most appropriate. It was received by a chap up in

Schenectady, and all the old man said was 'Whizz--whizz--whizz,

buzz--buzz--buzz, whizz--whizz--whizz!' Lots of people considered it

drivel, but to me it was fraught with much sad significance."

"Well, if you can translate it, it's more than I can," said the

Bibliomaniac. "The idea that the greatest political thinker of the ages

could stoop to unmeaning stuff of that sort is to me preposterous."

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