My heart goes out toward those men even now, and in case I should fill the grave of the eccentric millionaire, I am sure that I would do the square thing by them. The method by which our wives in America are knocking the church debt silly, by working up their husbands' groceries into “angel food” and selling them below actual cost, is deserving of the attention of our national financiers. The church debt itself is deserving of notice in this country. It certainly thrives better under a republican form of government than any other feature of our boasted civilization. Western towns spring up everywhere, and the first anxiety is to name the place, the second to incur a church debt and establish a roller rink. After that a general activity in trade is assured. Of course the general hostility of church and rink will prevent _ennui_ and listlessness, and the church debt will encourage a business boom. Naturally the church debt cannot be paid without what is generally known through the West as the “festival and hooraw.” This festival is an open market where the ladies trade the groceries of their husbands to other ladies' husbands, and everybody has a “perfectly lovely time.” The church clears $2.30, and thirteen ladies are sick all the next day. This makes a boom for the physicians and later on for the undertaker and general tombist. So it will be seen that the Western town is right in establishing a church debt as soon as the survey is made and the town properly named. After the first church debt has been properly started, others will rapidly follow, so that no anxiety need be felt if the church will come forward the first year and buy more than it can pay for. [Illustration: PUGILISM IN RELIGION.] The church debt is a comparatively modern appliance, and yet it has been productive of many peculiar features. For instance, we call to mind the clergyman who makes a specialty of going from place to place as a successful debt demolisher. He is a part of the general system, just as much as the ice cream freezer or the buttonhole bouquet. Then there is a row or social knock-down-and-drag-out which goes along with the church debt. All these things add to the general interest, and to acquire interest in one way or another is the mission of the c.d.