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 comic, as we have already said, for it is getting life to submit to be treated as a machine. But thought, too, is a living thing. And language, the translation of thought, should be just as living. We may thus surmise that a phrase is likely to become comic if, though reversed, it still makes sense, or if it expresses equally well two quite independent sets of ideas, or, finally, if it has been obtained by transposing an idea into some key other than its own. Such, indeed, are the three fundamental laws of what might be called the comic transformation of sentences, as we shall show by a few examples.

Let it first be said that these three laws are far from being of equal importance as regards the theory of the ludicrous. Inversion is the least interesting of the three. It must be easy of application, however, for it is noticeable that, no sooner do professional wits hear a sentence spoken than they experiment to see if a meaning cannot be obtained by reversing it,—by putting, for instance, the subject in place of the object, and the object in place of the subject. It is not unusual for this device to be employed for refuting an idea in more or less humorous terms. One of the characters in a comedy of