have minded dying in the least, were it not for the fact that I had hoped before that event to have expounded for modern consumption certain theories of mine upon the dialectics of Hegel. As my money dwindled I was reduced to quite necessary economies, and while not what may be called a heavy eater, I am willing to admit that there were times when I felt distinctly empty. Curiously enough, my philosophy did little to relieve me of that physical condition, for as someone has said, "Philosophy is a good horse in the stable, but an arrant jade on a journey." But it seems that the journeying of my jade was near its ending. For upon this morning, fortune threw me into the way of a fellow who had been in my class at the University, who was to be my deus ex machina . No two persons in the world could have been more dissimilar than "Jack" Ballard and I, and yet, perhaps for that reason, there had always been a kind of affinity between us. He was one of the wealthiest men in my class and was now, as he gleefully informed me, busily engaged clipping coupons in his father's office, "with office hours from two to three some Thursdays." Of course, that was his idea of a joke, for it seems quite obvious that a person who gave so little time to his business had better have kept no hours at all. He greeted me warmly and led me into his club, which happened to be near by, where over the lunch table he finally succeeded in eliciting the fact that I was down to my last dollar with prospects far from encouraging. "Good old Pope!" he cried, clapping me on the back. "Pope" was my pseudonym at the University, conferred in a jocular moment by Ballard himself on account of a fancied resemblance to Urban the Eighth. "Just the man! Wonder why I didn't think of you before!" And while I wondered what he was coming at, "How would, you like to make a neat five thousand a year?" I laughed him off, not sure that this wasn't a sample of the Ballard humor. "Anything," I said, trying to smile, "short of murder—" "Oh, I am not joking!" he went on with an encouraging flash of seriousness. "Five thousand a year cool, and no expenses—livin' on the fat of the land, with nothin' to do but—" He broke off suddenly and grasped me by the arm. "Did you ever hear of old John Benham, the multi-millionaire?" he asked. I remarked that my acquaintance with millionaires, until that