TANNING.

"Daddy," said a hopeful urchin to his parental relative, "why don't our schoolmaster send the editor of the newspaper an account of all the lickings he gives to the boys?"

"I don't know, my son," replied the parent, "but why do you ask me such a question?"

"Why, this paper says that Mr. B. has tanned three thousand hides at his establishment during the past year, and I know that old Grimes has tanned our hides more'n twice that many times—the editor ought to know it."