Wherein lies the technique of this excellent witticism? According to K. Fischer it lies in the play on words. Thus, for example, he says, “the words ‘Golden Calf’ may signify Mammon as well as idol-worship,—in the first case the gold is paramount; in the second case it is the animal picture. It may likewise serve to designate in a rather uncomplimentary way one who has very much money and very little brains.” If we apply the test and take away the expression “Golden Calf” we naturally also abrogate the wit. We then cause Soulié to say, “Just see how the people are thronging about that blockhead only because he is rich.” To be sure, this is no longer witty. Nor would Heine’s answer be possible under these circumstances. But let us remember that it is not at all a matter of Soulié’s witty comparison, but of Heine’s retort, which is surely much more witty. We have then no right to disturb the phrase “the golden calf” which remains as a basis for Heine’s words and the reduction can only be applied to the latter. If we dilate upon the words, “Oh, he must be older than that,” we can only proceed as follows: “Oh, he is no longer a calf; he is already a full-grown ox.” Heme’s wit is therefore based on the fact that he no longer took the “golden calf” metaphorically, but personally by referring it to the moneyed individual himself. If this double meaning is not already contained in the opinion of Soulié! Let us see. We believe that we can state that this reduction has not altogether destroyed Heine’s joke, but, on the contrary, it has left its essential element untouched. It reads as if Soulié were now saying, “Just see how the nineteenth century is worshipping the golden calf,” and as if Heine were retorting, “Oh, he is no longer a calf. He is already an ox.” And even in this reduced form it is still a witticism. However, another reduction of Heine’s words is not possible. It is a pity that this excellent example contains such complicated technical conditions. And as it cannot aid us toward enlightenment we shall leave it to search for another in which we imagine we can perceive a relationship with the former one. It is a “bath” joke treating of the dread which some Jews are said to have for bathing. We demand no patent of nobility for our examples nor do we make inquiries about their origin. The only qualifications we require are that they should make us laugh and serve our theoretical interest. It is to be remarked that both these demands are satisfied best by Jewish jokes. _Two Jews meet near a bathing establishment. “Have you taken a bath?” asked one. “How is that?” replies the other. “Is one missing?”_