Having, however, no fancy for incarceration, Jacob finally determined on avowing the distressing fact, that his surtout was a borrowed one, and that, not being its true owner, he was, of course, free of the attentions of Mr Howison. With a face, then, red as scarlet, and a voice expressive of great tribulation, Jacob made a public acknowledement of this humiliating truth, and was about to avail himself of the advantage which he calculated on deriving from it--namely, that of proceeding on his way--when, to his great horror and further confusion, he found that Howison determined on still sticking to him. In great agitation, Jacob again repeated that he was not Simmins, and that he had merely borrowed the surtout from that gentleman. To these earnest asseverations, Howison at first merely replied by an incredulous smile, then added--"It may be sae, sir; but that's a matter that maun be cleared up afterwards. In the meantime ye'll go wi' me, if you please; and, if no o' your ain accord, as I wad advise ye, by force, as I'll compel ye." Saying this, he plunged his hand into one of his pockets, and produced a pair of handcuffs, like a rat-trap. The exhibition of these ornaments, and the dread of getting up a scene on the public street, at once decided the unfortunate surtout-borrower to submit to his fate, and to walk quietly off with his new friends, Mr Howison and concurrent. In ten minutes after, Jacob found himself snugly quartered in an airy chamber, with grated windows, commanding a pleasant view of a tread-mill in full operation; and here he remained, until the following morning brought such evidence of his identity as procured his liberation. On once more snuffing the fresh air, Jacob swore he would take care again whose coat he borrowed, when he should have occasion to ask such a favour from a friend; and we would advise the reader to exercise the like caution, should he ever find himself in similar circumstances. THE SURGEON'S TALES. THE SUICIDE.