ABOUT the same time, I encountered a man in the street,whom I had not seen for six or seven years; and somethinglike this talk followed. I said--'But you used to look sad and oldish; you don't now.

Where did you get all this youth and bubbling cheerfulness?

Give me the address.'

He chuckled blithely, took off his shining tile, pointed to a notchedpink circlet of paper pasted into its crown, with something letteredon it, and went on chuckling while I read, 'J. B ----, UNDERTAKER.'

Then he clapped his hat on, gave it an irreverent tilt to leeward,and cried out--'That's what's the matter! It used to be rough times with me when youknew me--insurance-agency business, you know; mighty irregular.

Big fire, all right--brisk trade for ten days while people scared;after that, dull policy-business till next fire. Town like this don'thave fires often enough--a fellow strikes so many dull weeks in a rowthat he gets discouraged. But you bet you, this is the business!

People don't wait for examples to die. No, sir, they drop offright along--there ain't any dull spots in the undertaker line.

I just started in with two or three little old coffins anda hired hearse, and now look at the thing! I've worked upa business here that would satisfy any man, don't care who he is.

Five years ago, lodged in an attic; live in a swell house now,with a mansard roof, and all the modern inconveniences.'

'Does a coffin pay so well. Is there much profit on a coffin?'

'Go-way! How you talk!' Then, with a confidential wink, a droppingof the voice, and an impressive laying of his hand on my arm;'Look here; there's one thing in this world which isn't ever cheap.

That's a coffin. There's one thing in this world which a person don'tever try to jew you down on. That's a coffin. There's one thingin this world which a person don't say--"I'll look around a little,and if I find I can't do better I'll come back and take it."That's a coffin. There's one thing in this world which a personwon't take in pine if he can go walnut; and won't take in walnutif he can go mahogany; and won't take in mahogany if he can go an ironcasket with silver door-plate and bronze handles. That's a coffin.

And there's one thing in this world which you don't have to worryaround after a person to get him to pay for. And that's a coffin.

Undertaking?--why it's the dead-surest business in Christendom,and the nobbiest.

'Why, just look at it. A rich man won't have anything but your very best;and you can just pile it on, too--pile it on and sock it to him--he won'tever holler. And you take in a poor man, and if you work him right he'llbust himself on a single lay-out. Or especially a woman. F'r instance:

Mrs. O'Flaherty comes in--widow--wiping her eyes and kind of moaning.

Unhandkerchiefs one eye, bats it around tearfully over the stock; says--' "And fhat might ye ask for that wan?"' "Thirty-nine dollars, madam," says I.

' "It 's a foine big price, sure, but Pat shall be buried likea gintleman, as he was, if I have to work me fingers off for it.

I'll have that wan, sor."' "Yes, madam," says I, "and it is a very good one, too; not costly,to be sure, but in this life we must cut our garment to our clothes,as the saying is." And as she starts out, I heave in, kind of casually,"This one with the white satin lining is a beauty, but I am afraid--well, sixty-five dollars is a rather--rather--but no matter, I feltobliged to say to Mrs. O'Shaughnessy--"' "D'ye mane to soy that Bridget O'Shaughnessy bought the mateto that j............