His two protagonists in the Teuton-American-Semitic firm of "cloak and suit" manufacturers that gives its title to the play are extraordinarily alive. I am but imperfectly acquainted with this racial variety, but I can easily recognise that Messrs. AUGUSTUS YORKE and EGBERT LEONARD, who represent the two partners, are gifted with the most amazing powers of observation and reproduction. The pair are alike in their mercenary tastes and in that loyalty which is so fine a feature of the Jewish race, and is here found in frequent conflict with their commercial instincts. The cruel wrench that their generosity always costs them is a true measure of its excellence. They quarrel alike over details of business policy; but they always stand together where profit is obviously to be made by a common attitude, or where they find themselves in a tight corner. Yet the author has preserved a nice distinction between them. It is _Potash_, the elder of the two, and encumbered by fetters of domestic affection, who is the weaker vessel, and commits the indiscretions with whose issue he is impotent to cope; it is _Perlmutter_, with the quicker brains, contemptuous but devoted, who throws all the blame where it is due, yet stands by to share the punishment. I found their language and accent rather hard to follow, a difficulty not shared by the strong Jewish element in an audience that was extremely quick to appreciate the humour that kept one always on the alert. It is profitless to ask how much of the fun was due to the things said and how much to the manner of saying them. The essential matter is that actors and author between them gave us an unusually good time, and I am much obliged to them. Apart from the leading characters, the _Mrs. Potash_ of Miss MATILDA COTTRELLY was a most delightful study, and the breezy methods of Mr. CHARLES DICKSON as a buyer and Mr. EZRA MATTHEWS as a salesman were effective of their kind. The plot, as usual in such plays, was rather elementary. So, too, with the love interest; but the right kind of sentiment was not wanting in the very human characters of _Potash_ and _Perlmutter_. For a rare moment or two there was a break in our laughter and tears were not far away. O. S. * * * * * THE POST-OFFICE SAVINGS BANK.