Tipping is plainly a survival of the feudal relation, long before the humbler men had risen from the condition of status to that of contract, when fixed pay in the ordinary sense was unknown, and where the relation between servant and master was one of ostensible voluntary service and voluntary support, was for life, and in its best aspect was a relation of mutual dependence and kindness. Then the spasmodic payment was, as tips are now, essential to the upper man's dignity, and very especially to the dignity of his visitor. This feudal relation survives in England today to such an extent that poor men refrain from visiting their rich relations because of the tips. In the great country-houses the tips are expected to be in gold, at least so I was told some years ago. And in England and out of it, Don Cesar's bestowal of his last shilling on the man who had served him, still thrills the audience, at least the tipped portion of it. Europe being on the whole less removed from feudal institutions than we are, tipping is not only more firmly established there, but more systematized. It is more nearly the rule that servants' places in hotels are paid for, and they are apt to be dependent entirely upon tips. The greater wealth of America, on the other hand, and the extravagance of the _nouveaux riches_, has led in some institutions to more extravagant tipping than is dreamed of in Europe, and consequently has scattered through the community a number of servants from Europe who, when here, receive with gratitude from a foreigner, a tip which they would scorn from an American. In the midst of general relations of contract--of agreed pay for agreed service, tipping is an anomaly and a constant puzzle. It would seem strange, if it were not true of the greater questions of the same kind, that in the chronic discussion of this one, so little attention, if any, has been paid to what may be the fundamental line of division between the two sides--namely, the distinction between ideal ethics and practical ethics. An illustration or two will help explain that distinction: First illustration: "Thou shalt not kill" which is ideal ethics in an ideal world of peace. Practical ethics in the real world are illustrated in Washington and Lee, who for having killed their thousands, are placed beside the saints! Second illustration: Obey the laws and tell the truth. This is ideal ethics, which our very legislatures do much to prevent being practical. For instance; they ignore the fact that in the present state of morality, taxes on personal property can be collected from virtually nobody but widows and orphans who have no one to evade the taxes for them. So the legislatures continue the attempt to tax personal property, and a judge on the bench says that a man who lies about his personal taxes shall not on that account be held an unreliable witness in other matters.