not do. He lost his
temper; he lost his case; and it was many years before he heard the
last of it.

Some friends of mine had been directors of this company, and I had a
good deal to do with winding it up. Smith's bill was a curiosity.
Two items in it are probably unsurpassed in the whole records of the
taxing masters' offices. They were as follows:

L s. d.
"Attending, making inquiries, at the houses of eight
hundred applicants for shares, and twelve hundred
referees, including calls made at the residences of
various tradesmen, tax collectors, and others in
their respective neighbourhoods--say, two thousand
attendances, at six and eightpence each 666 13 4

"Twelve hundred letters to referees, at five
shillings each 300 0 0

It is needless to say that the greater part of these charges was
disallowed.

I met him one morning on the platform of the old Duddeston Row
Station. We were both going to London. He proposed that we should ride
together, but as I had taken a second-class ticket and he a first, I
pointed out the difficulty. "Oh, never mind," said he; "come in here,
they never charge extra for any friends of mine;" so I was persuaded
to go in his carriage. We were alone, and he kept me laughing the
whole of the way. On arriving at Camden Town, where the tickets were
then collected, I took from my purse the amount of the excess fare, so
as to be in readiness for the collector. As soon as he appeared at the
window, Smith set up an unearthly scream; put on a most extraordinary
expression of face; and feigned madness. This behaviour so frightened
the poor collector, that, keeping his eye fixed upon Smith, he
mechanically held out his hand; took my ticket without looking at it;
and hurried from the carriage, evidently congratulating himself upon a
lucky escape.

Smith occasionally got into trouble with the "powers that be;" and in
one case, where he was obstinate, an "attachment" was issued, under
which he was confined for a few days in Coventry Gaol. He became, in
a day or two, the life and soul of the place. I was shown a letter
written by him from prison to the opposing solicitor, asking him to go
over to arrange terms of settlement. "You can come at any time," wrote
Smith; "you'll be sure to find me at home."

He certainly was no common man, and but for one or two u