we shall all approve of it. But the real and substantial question is not what the word means, but, what is that thing which we all agree is bad or good; where does the bad begin and the good end; how are we to discern the difference; and how are we to avoid the one and embrace the other. In this essay, therefore, I intend to use the word luxury to denote that indulgence p. 33which interferes with the full and proper exercise of all the faculties, powers, tastes, and whatever is good and worthy in a man. Enjoyments, relaxations, delights, indulgences which are beneficial, I do not denominate “luxury.” All indulgences which fit us for our duties are good; all which tend to unfit us for them are bad; and these latter I call luxuries. Some one will say, perhaps, that some indulgences are merely indifferent, and produce no appreciable effect upon body or mind; and it might be enough to dismiss such things with the maxim, “de minimis non curat lex.” But the doctrine is dangerous, and I doubt if anything in this world is absolutely immaterial. De Quincey mentions the case of a man who committed a murder, which at the time he thought little about, but he was led on from that to gambling and Sabbath breaking. Probably in this weary world any indulgence or pleasure which is not bad is not indifferent, but absolutely good. The world is not so bright, so comfortable, so pleasant, that we can afford to scorn the good the gods provide us. In Mr. Reade’s book on Study and Stimulants, Matthew Arnold says, a moderate use of wine adds to the agreeableness of life, and whatever adds to the agreeableness of life, adds to its resources and powers. There cannot be a doubt that the bodily frame is capable of being wearied, and that it needs repose and refreshment, and this is a law which a man trifles with at his peril. The same is true of the intellectual and moral faculties. They claim rest and refreshment; they must have comfort and pleasure or they will begin to flag. It must also be always remembered that in the every-day work of this world the body and the mind have to go through a great deal which is p. 34depressing and taxing to the energy, and a certain amount of “set off” is required to keep the balance even. We must remember this especially with respect to the poor. Pipes and cigars may be a luxury to the idle and rich, but we ought not to grudge a pipe to a poor man who is overworked and miserable. Some degree of comfort we all feel to be at times essential when we have a comfortless task to perform. With good food and sleep, for instance, we can get through the roughest work; with the relaxation of pleasant society we can do the most tedious daily work. If, on the other hand, we are worried and uncomfortable, we become unfitted for our business. We all have our