I should like to see this four-sided Chesterfield in offices also. The master-strokes of commercial and administrative skill would be much more masterly with most people if they did not have to proceed from a hard office chair. You can easily dictate to a typist from the interior of a Chesterfield, and, though I know that business men and Government officials are often subjected to deputations, during which they have to look their persecutors in the face, this difficulty could be overcome by means of a sliding panel, through which the face of the recumbent administrator could be poked when necessary, wearing the proper expression of shrewdness, terror, conciliation or rage. I should like Sir ERIC GEDDES to have one of my four-sided Chesterfields. With his usual sagacity the reader will probably remark here that the four-sided Chesterfield can be procured ready-made at any moment by turning the usual article round and pushing it up against the wall. This point has not escaped notice, my friend. But you can hardly imagine the objections that will be urged by the female members of your household against adopting such a course in the drawing-room. They will assert, amongst other things, that Mrs. Ponsonby-Smith is on the point of arriving and that she will think you've done it on purpose. I shall have the upholsterer in to-morrow. EVOE. * * * * * [Illustration: _Gladys._ "HAVE YOU ANY INTERESTING CASES COMING ON, SIR CHARLES?" _Eminent K.C._ "WE HAVE A VERY INTRICATE AND TECHNICAL CASE COMING ON--MOST INTERESTING. IT TURNS ON THE QUESTION WHETHER A CERTAIN SUBTERRANEAN CONDUIT SHOULD BE CLASSIFIED AS A DRAIN OR A SEWER." _Gladys._ "OH, BUT WHY NOT ASK A PLUMBER?"] * * * * * DEDICATIONS. MR. COMPTON MACKENZIE has found it necessary to state publicly in a dedication that his books have not been written by his sister. The following extracts are taken from possible future dedications by various authors:-- _Mr. H.G. WELLS to the Bishop of LONDON._ As I have seen it stated in various journals that you are the author of my book, _The Soul of a Bishop_, I hereby take the opportunity of informing your Lordship most definitely and emphatically that you are _not_. That book and also _The Passionate Friends_ were written without any assistance from the episcopal bench. To avoid future misunderstanding I may say that all my books are written by myself. If at any time it is suggested that any publication of your Lordship has been written by me, I shall be glad if you will immediately issue a contradiction. _Mr. BERNARD SHAW to the Editor of "The Morning Post."_