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While his host was engaged in procuring this luxury a man entered the room and told Popanilla that he had walked that day two thousand five hundred paces, and that the tax due to the Excise upon this promenade was fifty crowns. The Captain stared, and remarked to the excise-officer that he thought a man's paces were a strange article to tax.

He had the satisfaction of beating the officer nearly to death; but the cow was sold notwithstanding, and he took a month's exercise on the treadmill, whilst his wife spent the time with her friend the excise-officer, and drank to his better health and general improvement.

So soon as I am settled in the routine of life, either as an Excise-officer, or as a farmer, I propose myself great pleasure from a regular correspondence with the only man almost I ever saw, who joined the most attentive prudence with the warmest generosity. I am much interested for that best of men, Mr. Wood; I hope he is in better health and spirits than when I saw him last.

The dismal stories told us by the excise-officer who came to inspect the unloading of the vessel, of the frightful ravages of the cholera, by no means increased our desire to go on shore. "It will be a miracle if you escape," he said. "Hundreds of emigrants die daily; and if Stephen Ayres had not providentally come among us, not a soul would have been alive at this moment in Montreal."

The excise-officer, with great civility, answered that no doubt at first sight it might appear rather strange, but that it was the only article left untaxed in Vraibleusia; that there was a slight deficiency in the last quarter's revenue, and that therefore the Government had no alternative; that it was a tax which did not press heavily upon the individual, because the Vraibleusians were of a sedentary habit; that, besides, it was an opinion every day more received among the best judges that the more a man was taxed the richer he ultimately would prove; and he concluded by saying that Popanilla need not make himself uneasy about these demands, because, if he were ruined to-morrow, being a foreigner, he was entitled by the law of the land to five thousand a-year; whereas he, the excise-man, being a native-born Vraibleusian, had no claims whatever upon the Government; therefore he hoped his honour would give him something to drink.