three flights up, in Newgate Prison."

[16]

"Except," returned Tutterson, "that if you had the office at Newgate you might do more business than if you shared Buckingham Palace with the Royal family."

"Yes; and on the other hand, the society at the palace is probably more desirable than that of Newgate; so each having equal advantages, I think I'd better compromise and take an office out near the Tower," said Hopkins. "The location is quite desirable from my point of view. It would be so inaccessible that I should have a decent excuse for not going there, and besides, I reduce my chances of being embarrassed by a client to a minimum."

"That is where you are very much mistaken," said Tutterson. "If you hang your shingle out by the Tower, you will be one lawyer among a hundred Beef-Eaters, and therefore distinguished, and likely to be sought out by clients. On the other hand, if you behave like a sensible man, and take chambers in the Temple, you'll be an unknown attorney among a thousand Q.C's. And as for the decent excuse for not attending to business, you simply forget that you are no longer in America but in[17] England. Here a man needs an excuse for going to work. Trade is looked down upon. It is the butterfly we esteem, not the grub. A man who will work when he doesn't need to work, is looked upon with distrust. Society doesn't cultivate him, and the million regard him with suspicion,—and the position of both is distinctly logical. He who serves is a servant, and society looks upon him as such, and when he insists upon serving without the necessity to serve, he diminishes by just so much the opportunities of some poor devil to whom opportunity is bread and butter, which sets the poor devil against him. You do not need an excuse for neglecting business, Toppleton, and, by Jove, if it wasn't for your beastly American ideas, you'd apologize to yourself for even thinking of such a thing."

[17]

"Well, I fancy you are right," replied Toppleton. "To tell you the truth, I never thought of it in that light before. There is value in a leisure class, after all. It keeps the peach-blow humanity from competing with the earthenware, to the disadvantage of the latter. I see now why the lower and middle classes so dearly love the lords and dukes and other noble born creatures Nature has set above them. It is the generous self-denial of the aristocracy in the matter of work, and the consequent[18] diminution of competition, that is the basis of that love. I'll do as you say, and 

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