When one laughs very heartily about a joke he is not in the best mood to investigate its technique. It is for this reason that some difficulties are experienced in delving into their analyses. “That is a comic misunderstanding” is the thought that comes to us. Yes, but how about the technique of this joke? Obviously the technique lies in the double meaning of the word _take_. In the first case the word is used in a colorless idiomatic sense, while in the second it is the verb in its full meaning. It is, therefore, a case where the same word is taken now in the “full” and now in the “empty” sense (Group II, f). And if we replace the expression “take a bath” by the simpler equivalent “bathed” the wit disappears. The answer is no longer fitting. The joke, therefore, lies in the expression “take a bath.” This is quite correct, yet it seems that in this case, also, the reduction was applied in the wrong place, for the joke does not lie in the question, but in the answer, or rather in the counter question: “How is that? Is there one missing?” Provided the same is not destroyed the answer cannot be robbed of its wit by any dilation or variation. We also get the impression that in the answer of the second Jew the overlooking of the bath is more significant than the misconception of the word “take.” However, here, too, things do not look quite clear and we will, therefore, look for a third example. Once more we shall resort to a Jewish joke in which, however, the Jewish element is incidental only. Its essence is universally human. It is true that this example, too, contains undesirable complications, but luckily they are not of the kind so far which have kept us from seeing clearly. _In his distress a needy man borrowed twenty-five dollars from a wealthy acquaintance. The same day he was discovered by his creditor in a restaurant eating a dish of salmon with mayonnaise. The creditor reproached him in these words: “You borrow money from me and then order salmon with mayonnaise. Is that what you needed the money for?” “I don’t understand you,” responded the debtor, “when I have no money I can’t eat salmon with mayonnaise. When I have money I mustn’t eat it. Well then, when shall I ever eat salmon with mayonnaise?”_