pity.” One might indeed go further and say that it implies a certain tolerance of one’s characters even though they be, in the conventional sense, knaves, products, as the case might be, of conditions or circumstance, which after all is the thing to be criticised and not the man. But pity and tolerance are rare in satire, even in clash with it, producing in the result a deep sense of tragic humour. It is this that makes of Dead Souls a unique work, peculiarly Gogolian, peculiarly Russian, and distinct from its author’s Spanish and English masters. Still more profound are the contradictions to be seen in the author’s personal character; and unfortunately they prevented him from completing his work. The trouble is that he made his art out of life, and when in his final years he carried his struggle, as Tolstoi did later, back into life, he repented of all he had written, and in the frenzy of a wakeful night burned all his manuscripts, including the second part of Dead Souls, only fragments of which were saved. There was yet a third part to be written. Indeed, the second part had been written and burned twice. Accounts differ as to why he had burned it finally. Religious remorse, fury at adverse criticism, and despair at not reaching ideal perfection are among the reasons given. Again it is said that he had destroyed the manuscript with the others inadvertently. The poet Pushkin, who said of Gogol that “behind his laughter you feel the unseen tears,” was his chief friend and inspirer. It was he who suggested the plot of Dead Souls as well as the plot of the earlier work The Revisor, which is almost the only comedy in Russian. The importance of both is their introduction of the social element in Russian literature, as Prince Kropotkin points out. Both hold up the mirror to Russian officialdom and the effects it has produced on the national character. The plot of Dead Souls is simple enough, and is said to have been suggested by an actual episode. It was the day of serfdom in Russia, and a man’s standing was often judged by the numbers of “souls” he possessed. There was a periodical census of serfs, say once every ten or twenty years. This being the case, an owner had to pay a tax on every “soul” registered at the last census, though some of the serfs might have died in the meantime. Nevertheless, the system had its material advantages, inasmuch as an owner might borrow money