It is to be hoped that the title will not be misunderstood. The finance _of_ plays is quite another story, often an ugly story, sometimes with a comic aspect, and frequently disclosed in a bankruptcy or a winding-up. Occasionally in pieces supposed to be quite modern we are told, incorrectly, a good deal about the way in which plays are financed, which does not mean the mode of spending money on the production and performance of dramas and in keeping theatres open--or closed--but the method of raising money for theatrical enterprises. Certainly, the subject is worthy of consideration, and some day we hope to handle it almost adequately. The remarks, however, concern the ideas of general finance exhibited by authors. Mr Sutro's drama _The Perfect Lover_ set us thinking. No doubt the title does not suggest money, nor, indeed, does it give an idea of the real subject of the drama. In his new work the author preaches a sermon about the corrupting influence of wealth and the desire for it. As business men, in a sort of second-hand way, most of us were interested in the talk concerning money. Everything turns upon the fact that Willie, the wicked solicitor, wishes to buy the Cardew estates, which (though the property of a noble family) happen to be unsettled, because he has discovered that there is coal under them, and therefore scents a fortune in the purchase. The moment that the word "coal" is mentioned to the persons in the play everything is understood--by them. All assume that the property is multiplied in value by its existence. Joe is to be offered £5000 to bring about the sale. A simple practical person, such as a dramatic critic, is inclined to ask whether Willie is not buying a pig in a poke. He can hardly have had shafts sunk surreptitiously on the Cardew estates in order to ascertain whether the coal-mines would be a curse or a blessing to the owner; and if the property adjoined valuable collieries, the Cardews would have made some investigation.