"He'll be back to-night, better stay and tell him yourself," suggested Babe, mildly.

"I'll do that," responded Pecos, nodding ominously. "And more'n that—I'll collect it. What's doin'?"

"Oh, nothin'," replied Babe. "There was a deputy assessor up here the other day and he left this blank for you to fill out. It gives the number of your cattle."

"Well, you tell that deputy to go to hell, will you?"

"Nope," said Babe, "he might take me with him. It happens he's a deputy sheriff, too!"

"Deputy,—huh!" grumbled Pecos, morosely. "They all look the same to me. Did Crit fill out his blank?"

"Sure did. Reported a hundred head of Wine-glasses. Now what d'ye think of that?"

Pecos paused and meditated on the matter for an instant. It was doubtful if Crittenden could gather more than a hundred head of Wine-glasses, all told. Some of them had drifted back to their old range and the rest were scattered in a rough country. "Looks like that deputy threw a scare into him," he observed, dubiously. "What did he say about my cattle?"

"Well, he said you'd registered a new brand and now it was up to you to show that you had some cattle. If you've got 'em you ought to pay taxes on 'em and if you haven't got any you got no business with an iron that will burn over Upton's U."

"Oh, that's the racket, is it? Well, you tell that deputy that I've got cattle in that brand and I've got a bill of sale for 'em, all regular, but I've yet to see the deputy sheriff that can collect taxes off of me. D'ye think I'm goin' to chip in to help pay the salary of a man that makes a business of rollin' drunks and throwin' honest workingmen into the hoosegatho when he's in town? Ump-um—guess again!"