“Couldn’t someone else do your work?”

“Oh! Undoubtedly,” the smile broadened. “But if they did they’d want the pay.”

“But why work so hard?” Jimmie persisted.

“Well,” his father drawled, “there’s the grocer and the milk man to pay. There are taxes. The old house needs a new roof. And your college days are only a year away.”

“Oh, yes, college,” Jimmie said thoughtfully. He had often dreamed of college.

“Dad,” he said after a moment of silence, “how much have I cost you?”

“Well—” his father hesitated, “the income tax man allows me four hundred dollars exemption for having you around. Perhaps that’s about right.”

“Four hundred a year and I’ll be eighteen when I’m through High.”

Jimmie figured for a moment. “Why that’s over eight thousand dollars!”

“What? Oh, yes, I suppose it is.” His father lapsed into silence.