I should like to ask the architects of New York one question: Have they not been taught that in their art, as in every other, pretences are vulgar, that things should be what they seem? Then why do they continue to hide steel and fire-brick cages under a veneer of granite six inches thick, causing them to pose as solid stone buildings? If there is a demand for tall, light structures, why not build them simply (as bridges are constructed), and not add a poultice of bogus columns and zinc cornices that serve no purpose and deceive no one? Union Square possesses blocks out of which the Jackson and Decker buildings spring with a noble disregard of all rules and a delicious incongruity that reminds one of Falstaff’s corps of ill-drilled soldiers. Madison Square, however, is _facile princeps_, with its annex to the Hoffman House, a building which would make the fortune of any dime museum that could fence it in and show it for a fee! Long contemplation of this structure from my study window has printed every comic detail on my brain. It starts off at the ground level to be an imitation of the Doge’s Palace (a neat and appropriate idea in itself for a Broadway shop). At the second story, following the usual New York method, it reverts to a design suggestive of a county jail (the Palace and the Prison), with here and there a balcony hung out, emblematical, doubtless, of the inmates’ wash and bedding. At the ninth floor the repentant architect adds two more stories in memory of the Doge’s residence. Have you ever seen an accordion (concertina, I believe, is the correct name) hanging in a shop window? The Twenty-fifth Street Doge’s Palace reminds me of that humble instrument. The wooden part, where the keys and round holes are, stands on the sidewalk. Then come an indefinite number of pleats, and finally the other wooden end well up among the clouds. So striking is this resemblance that at times one expects to hear the long-drawn moans peculiar to the concertina issuing from those portals. Alas! even the most original designs have their drawbacks! After the proprietor of the Venetian accordion had got his instrument well drawn out and balanced on its end, he perceived that it dwarfed the adjacent buildings, so cast about in his mind for a scheme to add height and dignity to the rest of the block. One day the astonished neighborhood saw what appeared to be a “roomy suburban villa” of iron rising on the roof of the old Hoffman House. The results suggests a small man who, being obliged to walk with a giant, had put on a hat several times too large in order to equalize their heights!