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Westcote is merely a suburb of New York, and mails are frequent, and Mike Flannery found a letter waiting for him when he opened the office the next morning. It was brief. It said: "Regarding cat, W.B. 23645, this was sent at owner's risk, and Mrs. Warman seems to be the owner. Cat should be delivered to her.

I berried the cat for you but no more for me. youres truly." Flannery smiled. The loss of Timmy did not bother him so long as the cat had gone also. He turned to the tasks of the day with a light heart. The afternoon mail brought him a letter from the New York office. "Regarding W.B. 23645," it said, "and in answer to yours of yesterday's date.

That afternoon Flannery and Timmy began walking quickly when they passed the box, and toward evening, when Flannery had to make out his reports, he went out on the back porch and wrote them, using a chair-seat for a desk. One of his tasks was to write a letter to the New York office. "W.B. 23645," he wrote, "the vetinnary has seen the cat, and its diseased all right. he says so. no sine of Mrs.

"Consiny Mrs. Warman wont reciev cat way bill 23645 Hibbert and Jones consinor cat is " He grinned and ran the end of the pen through his stubble of red hair. "What is th' swell worrd fer dead, Timmy?" he asked. "I'm writin' a letter t' th' swell clerks in New Yorrk that be always guyin' me about me letters, an' I 'll hand thim a swell worrd fer wance." "Deceased," said Timmy, grinning.

"Regarding W.B. 23645, Hibbert & Jones, consignor of the cat you are holding in storage, advises us that the consignee claims cat you have is not the cat shipped by consignor. Return cat by first train to this office. If the cat is not strong enough to travel alone have veterinary accompany it. Yrs. truly, Interurban Express Company, per J." At first a grin spread over the face of Flannery.