motor fuel comprises the conveyance
from the nearest convenient source of supply of foodstuffs, fuel
and medical requisites, provided that they cannot be obtained
without undue delay by any means of conveyance other than a motor
car."

My interest thoroughly stimulated by this time, I made yet one more
attempt. I wrote:--

"DEAR SIR,--Referring to Methylated Spirit (Motor Fuel)
Restriction Order, No. 2, 1917, I wish to sell my car"--which was
true--"but how, as I am now practically debarred from driving it
on the road, am I to give an intending purchaser a trial run?"

This was evidently a shrewd thrust, which required consideration, and
I heard nothing for a fortnight, during which I disposed of the car to
the proprietor of the local garage. At last the well-known O.H.M.S.
envelope gladdened my eyes. The letter within it, apologetic but
dignified in tone, is, I fancy, the most popular in stock. It said:--

"I am directed by the Methylated Spirit Controller to express
regret that there is no trace of the correspondence to which you
refer."

I left it at that.

* * * * *

SUGAR CARDS AND WILLS.

_TO THE MANAGER OF THE LEGAL DEPARTMENT, "PUNCH."_

Sir,--I am one of the executors and trustees of the will of a relation
who cannot, I fear, live for many weeks. Included in his property will
be a sugar card; and to you, Sir, I turn for advice and guidance in
the responsibilities which I am shortly to assume.

1. Will the Government accept a sugar card (as they do War Stock) in
payment of Estate Duty?

2. What is the correct method of valuation? Does one calculate the
market price by so many years' purchase based on one's estimate of the
duration? Or will quotations be obtainable on the Stock Exchange?

3. My relative has left it in the discretion of his Trustees to
distribute a part of his estate for charitable purposes. Could the
Trustees, under their discretionary power, hand the card to the
Trafalgar Square authorities in reduction of the National Debt? Or
ought they first to obtain the consent of the residuary legatees?

4. There is a tenancy for life of part of the residue. If the card is
comprised in such part, and the tenant for life became bankrupt, would
the card vest in his Trustee in Bankruptcy? If so, what becomes of
the remaindermen's rights? Perhaps the best plan would be to put on a
_distringas_ with the deceased's grocer