He had his pen ready to write it in the book, when a new difficulty came to mind. "Laura!" he exclaimed. "Ten per cent. will not do it! What about the rent? We spend fifty dollars a month for rent, and that is nothing we bring into the house. And theater tickets, when you go to town and buy them there and use them before you come home. And my lunches. And my club dues. And your pew rent. And ice cream sodas. And all that sort of thing. We couldn't collect a cent of duty on any of those things, because we don't bring them into the house. Ten per cent. is not enough. We ought to make it at least--" He figured roughly on a sheet of paper, while the other State and the Territory attended strictly to their occupation of feeding the Territory. "I should say, roughly speaking," said Mr. Fenelby, "that to raise two hundred and fifty dollars a year we ought to make the duty sixteen and three-quarters per cent., but I don't think that is advisable. It would be too hard to figure. I might be able to do it, Laura, but if you bought a waist for one dollar and ninety-eight cents, and had to figure sixteen and three-quarters per cent. on it, I don't believe you could do it." "The idea!" said Mrs. Fenelby. "I would never think of buying a waist for one dollar and ninety-eight cents. I try to be economical, Tom, but you know you always like me to look well, and those cheap waists do not look well, and they are really dearer in the long run, because they get out of shape in a few days, and never wear well, anyway. The very cheapest waist I have bought for years was that one I got for three dollars and forty-seven cents, and I could have done much better if I had bought the goods and made it up myself." "Ah--yes," said Mr. Fenelby, hesitatingly. "I am afraid you did not just catch my meaning, Laura. It does not make any difference whether the waist costs one dollar and ninety-eight cents or twelve dollars and sixty-three cents. I mean that it would be a hard job to figure sixteen and three-quarters per cent. of it. Suppose we leave the duty at ten per cent. on necessities, and make it thirty per cent. on luxuries? That ought to make it come out about two hundred and fifty dollars a year, and if it does not we can have a meeting of congress any time and raise the duty." "That would be very nice," said Mrs. Fenelby. So it was decided that the tariff duty on necessities was to be ten per cent., and that on luxuries it should be thirty per cent., and Mr. Fenelby wrote down in the book these facts, and the Fenelby Tariff was in effect. II THE BOX OF BON-BONS