curiosity in my direction; and certainly it is unusual to see anyone immersed in literary and scientific labours in the public apartment of an inn. I have here some calculations I made this morning upon the cost of living in this and other countries—a subject, I need scarcely say, highly interesting to the working classes. I have calculated a scale of living for incomes of eighty, one hundred and sixty, two hundred, and two hundred and forty pounds a year. I must confess that the income of eighty pounds has somewhat baffled me, and the others are not so exact as I could wish; for the price of washing varies largely in foreign countries, and the different cokes, coals and firewoods fluctuate surprisingly. I will read my researches, and I hope you won't scruple to point out to me any little errors that I may have committed either from oversight or ignorance. I will begin, gentlemen, with the income of eighty pounds a year.'
Whereupon the old gentleman, with less compassion than he would have had for brute beasts, delivered himself of all his tedious calculations. As he occasionally gave nine versions of a single income, placing the imaginary person in London, Paris, Bagdad, Spitzbergen, Bassorah, Heligoland, the Scilly Islands, Brighton, Cincinnati, and Nijni-
