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Rh So Spoelmann intended to come back every year and spend several weeks in Delphinenort?—No. For he intended rather to come and settle among us altogether. He was sick of America, wanted to turn his back on it, and his first stay amongst us was merely to spy out the land. He was ill, he wanted to retire from business. He had always remained a German at heart. The father had emigrated, and the son wanted to come back home. He wished to take his part in the modest life and intellectual resources of our country, and to spend the rest of his days in the immediate neighbourhood of the Ditlinde Spa.

All was confusion and bustle, and discussions without end. But public opinion, with the exception of the voices of a few grumblers, trended after a short hesitation in favour of the idea of sale; indeed without this general approval the matter could never have gone very far. It was House Minister von Knobelsdorff who first ventured on a cautious announcement of Spoelmann's offer in the daily press. He had waited and allowed the popular feeling to come to a decision. And after the first confusion, solid reasons in favour of the project had made themselves felt.

The business world was enchanted at the idea of having so doughty a consumer at their doors. The aesthetes showed themselves delighted at the prospect of seeing Schloss Delphinenort restored and kept up—at seeing the noble old building restored to honour and youth in so unforeseen, indeed so romantic a way. But the economically-minded brought forward figures which were calculated to cause grave misgivings as to the financial position of the country. If Samuel N. Spoelmann settled among us, he would become a tax-payer—he would have to pay us his income-tax.

Perhaps it was worth while showing what that meant. Mr. Spoelmann would be left to declare his own income, but, from what one knew—and knew fairly accurately—his