average loss of time for colic and lameness, out of fearfully endless columns of figures he has worked the cost of an hour’s labor for a draught horse to the third decimal place.”

“But your goldfish,” Graham suggested, irritated by her constant dwelling on her husband.

“Well, Dick makes his bookkeepers keep track of my goldfish in the same way. I’m charged every hour of any of the ranch or house labor I use on the fish — postage stamps and stationery, too, if you please. I have to pay interest on the plant. He even charges me for the water, just as if he were a city water company and I a householder. And still I net ten per cent., and have netted as high as thirty. But Dick laughs and says when I’ve deducted the wages of superintendence — my superintendence, he means —