An author's income must be indeed difficult to adjudge. He is the manufacturer of a patent article--which only he can turn out. But he is also the vendor thereof, and his transactions involve sales of serial--as well as of book-rights synchronised in two or more countries--a tedious and delicate task. And a great part of his business--"the tributes that take up his time," the MSS. he has to read, etc., etc.--must be conducted entirely without profit, or rather must be run at a loss. Who can determine what are the working expenses of so complex an industrial enterprise? An artist subtracts the cost of his models: may an author subtract the cost of the experiences which supply him with his material, and, if so, how are they to be estimated? Mr. Conan Doyle and Mr. Anthony Hope both write historical novels; but while the former buys and studies large quantities of books, and travels to see castles and battlefields, the latter professedly works from intuition. Are both these men's incomes to be treated alike? Goethe deliberately fell in love so as to write poems when the passion had subsided: how much should be deducted from his gross returns to cover the working expenses of his love-affairs? And even when we do not go about it in such cold blood, our art--is it not woven of our pain and our passion, our "emotions recollected in tranquility"? Do these emotions cost us nothing? Do they not "wear and tear" our system, justifying us in writing off 5 per cent. for depreciation in our machinery? Countless are the problems that arise out of this new view of authorship as an exact trade. Scientifically speaking, the author is a pieceworker, whose productiveness is fitful and temporary. However widely the fame of his business extend, he cannot extend it; he cannot increase his output by adding new clerks or new branches: every order received means work for his own brain and his own hands. If he keep other hands they are called ghosts, and such ghosts are frowned upon even by the Psychical Society.