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ptor, who had forgotten to verify an invoice of it before the American consul at the port of shipment." "It seems to us," we suggested, "that this was a piece of dead earnest." "The fact was earnest," our friend maintained, "but the spirit in which it was realized was that of a brotherly persuasion that I would see the affair in its true light, as a joke that was on me. It was a joke that cost me thirty dollars." "Still, we fail to see the irony of the transaction." "Possibly," our friend said, after a moment's muse, "I am letting my sense of another incident color the general event too widely. But before I come to that I wish to allege some proofs of the national irony which I received on two occasions when landing in New York. On the first of these occasions the commissioner who came aboard the steamer, to take the sworn declaration of the passengers that they were not smugglers, recognized my name as that of a well-known financier who had been abroad for a much-needed rest, and personally welcomed me home in such terms that I felt sure of complete exemption from the duties levied on others. When we landed I found that this good friend had looked out for me to the extent of getting me the first inspector, and he had guarded my integrity to the extent of committing me to a statement in severalty of the things my family had bought abroad, so that I had to pay twenty-eight dollars on my daughter's excess of the hundred dollars allowed free, although my wife was bringing in only seventy-five dollars' value, and I less than fifty." "You mean that you had meant to lump the imports and escape the tax altogether?" we asked. "Something like that." "And the officer's idea of caressing irony was to let you think you could escape equally well by being perfectly candid?" "Something like that." "And what was the other occasion?" "Oh, it was when I had a letter to the customs officer, and he said it would be all right, and then furnished me an inspector who opened every piece of my baggage just as if I had been one of the wicked." We could not help laughing, and our friend grinned appreciatively. "And what was that supreme instance of caressing irony which you experienced in Boston?" we pursued. "Ah, _there_ is something I don't think you can question. But I didn't experience it; I merely observed it. We were coming down the stairs to take our hack at the foot of the pier, and an elderly lady who was comin
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