Jimmy when he paid us his first visit and found that the closet was not the drawing-room. Jimmy is a fair specimen of a man, not without parts, destroyed by devotion to his pipe. To this day he thinks that mantelpiece vases are meant for holding pipe-lights in. We are almost certain that when he stays with us he smokes in his bedroom—a detestable practice that I cannot permit. Two cigars a day at ninepence apiece come to £ 27 7 s. 6 d. yearly, and four ounces of tobacco a week at nine shillings a pound come to £ 5 17 s. yearly. That makes £ 33 4 s. 6 d. When we calculate the yearly expense of tobacco in this way, we are naturally taken aback, and our extravagance shocks us more after we have considered how much more satisfactorily the money might have been spent. With £ 33 4