The subject of "Dead Souls"--so strange as never to be forgotten--gives Gogol a wide range for his pungent satire. Tchitchikof--there's a name, indeed!--an ex-official, having been caught in some nefarious affair, and ruined and dishonored by the discovery, conceives a bright idea as to regaining his fortune. He knows that the serfs, called in Russia by the generic name of _souls_, can be pawned, mortgaged, and sold; and that on the other hand the tax-collector obliges the owners to pay a _per capita_ tax for each soul. He remembers also that the census is taken on the Friday before Easter, and in the mean time the lists are not revised, seeing that natural processes compensate for losses by death. But in case of epidemic the owner loses more, yet continues to pay for hands that no longer toil for him; so it occurs to Tchitchikof to travel over the country buying at a discount a number of _dead souls_ whose owners will gladly get rid of them, the buyer having only to promise to pay the taxes thereon; then, having provided these dead souls (though to all legal intents still living) with this extraordinary nominal value, he will register them as purchased, take the deed of sale to a bank in St. Petersburg, mortgage them for a good round sum, and with the money thus obtained, buy real live serfs of flesh and blood, and by this clever trick make a fortune. No sooner said than done. The hero gives orders to harness his _britchka_, takes with him his coachman and his lackey,--two delicious characters!--and goes all over Russia, ingratiating himself everywhere, finding out all about the people and the estates, meeting with all sorts of proprietors and functionaries, and falling into many adventures which, if not quite as glorious as those of the Knight of La Mancha, are scarcely less entertaining to read about. And where is such another diatribe on serfdom as this lugubrious burlesque furnishes, or any spectacle so painfully ironical as that of these wretched corpses, who are neither free nor yet within the narrow liberty of the tomb,--these poor bones ridiculed and trafficked for even in the precincts of death? This remarkable book, which contains a most powerful argument against the inveterate abuses of slavery, unites to its value as a social and humanitarian benefactor that of being the corner-stone of Russian realism,--the realism which, though already perceptible in the prose writings of the romantic poets, appears in Gogol, not as a confused precursory intuition, nor as an instinctive impulsion of a national tendency, but as a rational literary plan, well based and firmly established. A few quotations from "Dead Souls," and some passages also from Gogol's Letters, will be enough to prove this.