A French woman in society will have the same dress made for her by her own dressmaker for seventy dollars for which an American will cheerfully pay three hundred and fifty. And the reason is, that she has been taught from girlhood the relative values of things. She knows that mere clothes can never really take the place of charm and breeding; that expensive entertainments, no matter how costly and choice the viands, can never give equal pleasure with a cup of tea served with vivacity and wit; and that the best things of Paris are, in fact, free to all alike--the sunshine of the boulevards, the ever-changing spectacle of the crowds, the glamour of the evening glow beyond the Hôtel des Invalides, and the lure of the lamp-strewn twilight of the Champs Elysées. So she gets a new dress or two and, after the three months of her season in the Capital are over, is content to lead a more or less simple family life in the country for the rest of the year. One rarely sees a real Parisian at one of the highly advertised all-night resorts of Paris. No Frenchman would pay the price. An acquaintance of mine took his wife and a couple of friends one evening to what is known as L'Abbaye, in Montmartre. Knowing that it had a reputation for being expensive, he resisted, somewhat self-consciously, the delicate suggestions of the head waiter and ordered only one bottle of champagne, caviar for four, and a couple of cigars. After watching the dancing for an hour he called for his bill and found that the amount was two hundred and fifty francs. Rather than be conspicuous he paid it--foolishly. But the American who takes his wife abroad must have at least one vicarious taste of fast life, no matter what it costs, and he is a lucky fellow who can save anything out of a bill of exchange that has cost him five thousand dollars. After dispassionate consideration of the matter I hazard the sincere opinion that my actual disbursements during the last ten years have averaged not less than one hundred thousand dollars a year. However, let us be conservative and stick to our original figure of seventy-five thousand dollars. It costs me, therefore, almost exactly two hundred dollars a day to support five persons. We all of us complain of what is called the high cost of living, but men of my class have no real knowledge of what it costs them to live.