If we consider that an angle requires two lines meeting so that if they are produced they will intersect each other; on the other hand, that the tangent of a circle only touches it at one point, but at this point is really parallel to it; and accordingly have present to our minds the abstract conviction of the impossibility of an angle between the circumference of a circle and its tangent; and if now such an angle lies visibly before us upon paper, this will easily excite a smile. The ludicrousness in this case is exceedingly weak; but yet the source of it in the incongruity of what is thought and perceived appears in it with exceptional distinctness. When we discover such an incongruity, the occasion for laughter that thereby arises is, according as we pass from the real, _i.e._, the perceptible, to the conception, or conversely from the conception to the real, either a witticism or an absurdity, which in a higher degree, and especially in the practical sphere, is folly, as was explained in the text. Now to consider examples of the first case, thus of wit, we shall first of all take the familiar anecdote of the Gascon at whom the king laughed when he saw him in light summer clothing in the depth of winter, and who thereupon said to the king: “If your Majesty had put on what I have, you would find it very warm;” and on being asked what he had put on, replied: “My whole wardrobe!” Under this last conception we have to think both the unlimited wardrobe of a king and the single summer coat of a poor devil, the sight of which upon his freezing body shows its great incongruity with the conception. The audience in a theatre in Paris once called for the “Marseillaise” to be played, and as this was not done, began shrieking and howling, so that at last a commissary of police in uniform came upon the stage and explained that it was not allowed that anything should be given in the theatre except what was in the playbill. Upon this a voice cried: “_Et vous, Monsieur, êtes-vous aussi sur l’affiche?_”—a hit which was received with universal laughter. For here the subsumption of what is heterogeneous is at once distinct and unforced. The epigramme: “Bav is the true shepherd of whom the Bible spake: Though his flock be all asleep, he alone remains awake:”