in, or there being only one soul per family among serfs. Well, a landowner paying so much per soul to the government, and it being a work of much time and trouble to take a census of souls every year, an estimate is made at long intervals--say ten or twenty years--and the landowner is compelled to pay accordingly till the period expires, whether the number of his serfs increase or diminish. It is therefore self-evident, that if the former occur--that if his serfs propagate their species with due rapidity--the serf-owner is a clear gainer during the interval between the soul-censuses, as he will be paying tax for a given number, while he is actually reaping the profit of the labour of treble or quadruple that number; while, if cholera, fever, or any other of the ills that flesh, and especially serf-flesh, is heir to, come and slay their thousands, the exact converse obtains, and he will be paying tax for a certain number, while he only reaps the profit of a third. In the latter case were the landowners of Nikolsk. Cholera had more than decimated the serfs; the impoverished owners regarded their unreaped fields and untilled lands and impoverished exchequers with a sigh--a sigh which deepened into a shudder, when they reflected how soon the collector would arrive with his inexorable demand for soul-tax. The landed interest is in no country, we believe, celebrated for bearing reverses with dignified composure; and the depressed condition of the serf-owning interest was as much noised abroad in that district, as a certain professedly depressed interest connected with the soil has been, and is, in another country we know of much nearer home. About a dozen miles from Nikolsk there dwelt a widow, Madame Korobotchka by name, who lived on her late husband's estate, and had suffered more than her neighbours by the prevalent serf mortality. Late one evening, when a violent storm was raging without, a stranger, who had been surprised in the storm, demanded the shelter of Madame Korobotchka's chateau till the morning; and as hospitality is a sacred duty in Russia, his demand was not only granted, but in a few minutes the stranger was seated as her _vis-a-vis_ at the best repast her impoverished condition could afford. 'You appear to have a nice property here, _matouchka_,' said the stranger, by way of opening a conversation. 'How many peasants have you?' 'Peasants, _batiouchka_! At present, about eighty; but these are awful times. This year, we have had a frightful loss of them. Providence have pity on us!' 'Nevertheless, your men look well enough, and----But, pardon me--allow me to inquire to whom I am indebted for this hospitality? I am quite confused--arrived so suddenly and so late--I'---- 'My name is Korobotchka--my paternal name Nastasie Petrovna.' 'Nastasie Petrovna! Beautiful name.' 'And you, sir?' inquired Nastasie. And then added, palpitating with terror: 'Are you--surely not--are you--an assessor?'