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 amined. Of course when this was done, it was discovered that he was silver-plated, and he was held for duty under the general heading in the tariff of 'all other articles, silver-plated or in whole, and not elsewhere enumerated,' and taxed fifty per cent. ad valorem, and fined two hundred and fifty dollars for failing to declare that he was plated. He couldn't pay, and I wouldn't pay, and so he was locked up in a bonded warehouse, and I went to consult my lawyer.

"I laid all the facts before him, and told him I would pay him handsomely if he could get my man out of the Custom-house without paying either duty or fine. Now the lawyer knew the tariff from beginning to end, and if any man could help me I knew he could. He didn't promise anything at first, but he discussed the question by and large, and in all its bearings.

I'm afraid,' said he, 'that there is no hope of getting your friend out without paying duty, but we may succeed in having him classified so as to make the duty very low. For instance, you say the man is a professional singer. Now we might have him classed as a musical instrument, and taxed forty-five per cent. ad valorem. By the bye, what did you agree to pay him?"

I agreed to pay him,' says I, 'a hundred dollars per week.'

That's bad,' says the lawyer. 'A hundred dollars a week is fifty-two hundred per year, which is about the interest at six per cent. on eighty-seven thousand dollars. You wouldn't like to pay forty-three or four thousand dollars duty on him.'

I'd see him sent to Congress first!' says I.

Very well,' says the lawyer. 'Then perhaps we could classify him as machinery, or parts thereof. But you wouldn't save much in that way. You'd have to pay forty per cent. ad valorem, and very likely the appraisers would say that you had undervalued the man, and would value him at double what your contract seems to say he is worth. They're bound to protect American machinery against the pauper labour of Europe every time."

How would it do to classify him as old family plate?' said I.

Worse and worse,' said the lawyer. 'He'd have to pay sixty per cent., and you'd have a good deal of difficulty in proving that he is old family plate. Of course it could be done, but it would probably cost you more than the whole amount of the duty. They're a perfectly honest set of men, the appraisers, and they naturally come high.'

What will I do, then?' says I; 'let him die in the Custom-house and then sue for damages?'

There might be something worth while done in that way,' says the lawyer, 'but it would be middling hard on the man. But I'll tell you what we can do. Didn't you say that the man was singing in a church choir when you hired him?'

I did so,' says I.

All right,' says the lawyer. 'We'll