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 upon her costly tonics of hemp and iron and other expensive remedies prescribed by skillful yachting specialists.

When spring returns she is not satisfied with the position of her masts; she insists upon being provided with a new and more graceful stern and a complete wardrobe of new sails and signals. After these are supplied she declines to race unless her bow is lengthened ten or fifteen feet. Next, she finds fault with her figure and wants to be given more breadth of beam. Mr. Alden thinks that the owner of such a craft ought to have an independent fortune, or at least be counsel for an insolvent railroad. A yacht that squanders money like water all summer, undergoes elaborate repairs in the fall, and is completely remodeled every spring, is infinitely more extravagant than any woman who ever wore 32mo shoes or microscopic gloves. Mr. Alden concludes that the only way to be a happy yachtsman is to buy a slow and plain-looking yacht that rarely cares to go into society and carefully shuns the giddy regatta.

There is much solid substance in the above, though at first sight it may appear to be somewhat fantastic. Unless an owner takes a personal interest in his yacht she is bound to prove a very costly luxury. If he gives carte blanche to every Tom, Dick and Harry that has to do with her he will be amazed at the extent of the bills. The most expensive luxuries in the world are said to be