Spring brings the perennial spring poet with his rejected manuscript; the actor with his winter’s ulster; the health-giving bock-beer; and, above all, the goat, in the delineation of whose pranks and follies the _Jokal Calendar_ reaches its climax. What the reindeer is to the Laplander the goat is to the writer of modern humor. His whole life is devoted to the service of the paragraphist. He eats tomato-cans and crinoline; he rends the theatre-poster from the wall, and consumes the bucket of paste; he rends the clothes from the line, and devours the curtain that flutters in the basement window; he upsets elderly men, and charges, with lowered horns, at lone and fear-stricken women. But as the encroachments of civilization have driven the buffalo from his native plains, so is the goat, propelled by a stern city ordinance, slowly but surely disappearing from the streets and vacant lots which once knew him so well. He is making his last stand now in the rocky fastnesses of Harlem. I have seen him perched on an inaccessible crag on the border-land of Morrisania, looking down with solemn eyes on the great city where he once roamed careless and free from can to ash-barrel. Etched against a background of lowering clouds, his was, indeed, an impressive figure, the apotheosis of American humor. II.--THE IDEA AND ITS EMBELLISHMENT. In the construction of a joke the chief requisite is the Idea. Making jokes without ideas is like making bricks without straw; and the people who tried that were sent out into the Wilderness to wander for forty years and live exclusively on manna and water--a diet which is not provocative of humor. Indeed it is a noteworthy fact that although the children of Israel were accompanied in their journeying by herds of goats, and were constantly hearing stories of the huge squashes and clusters of grapes which grew in the Promised Land--the California of that period--yet we have no record that they availed themselves of such obvious opportunities for jesting. The humorist, having procured his Idea, should divest it of all superfluities, place it on the table before him, and then fall into a reverie as to its possibilities. Let us suppose, for example, that his Idea, in a perfectly nude condition, looks something like this: “A girl is thin enough to make a good match for any one.” Now it will not do to offer this simple statement as a joke. It is merely an Idea, or the nucleus of a short story, and can be greatly improved by a little verbiage.