"There are always some who overdo a thing," she remarked. "There always have been. That was only Velma St Saint of the New Gaiety; she flies about the front every day for the advertisement of the thing: I wonder that she doesn't drop handbills as she goes. There's plenty of room up on the Castle Hill—in fact, you aren't supposed to fly west of the Breakwater—but there will always be some——" A vague resentment closed the period.

"Are you staying at the Palatial this time?" asked the lady who had mentioned lace, feeling it tactful to change the subject. "I think that you used to."

"Oh, haven't you seen?" was the reply. "The Palatial has been closed for the last six months."

"Yes, it's a great pity," remarked another. "It looks so depressing too, right on the front. But they simply could not go on. I suppose that the rates here are something frightful now."

"Oh, enormous, my dear; but it was not that alone. The Palatial has always aimed at being a 'popular' hotel, and so few of the upper middle class can afford hotels now. Then the new tax on every servant above one—calculated as fifty per cent. of their wages, I think, but there are so many new taxes to remember—proved the last straw."

"Yes, it is fifty per cent. I remember because I had to give up my between-maid to pay the cook's tax. But I thought that hotels were to be exempt?"

"Not in the end. It was argued that hotels existed for the convenience of the monied classes, and that they ought to pay for it. So a large number of hotels are closed altogether; others work with a reduced staff, and a great many servants have been thrown out of employment."

Miss Lisle laughed unpleasantly. "A good thing, too," she remarked. "I hate hotel servants. So does everybody. It is the only good thing I have heard of the Labour Government doing."

"I am sure I don't hate them," said Mrs Lisle, looking round with pathetic resignation, "although they certainly had become rather grasping and over-bearing of late. But it was quite an unforeseen development of the scheme that so many should lose their places. Indeed the special object of the tax was to create a fund—'earmarked' I think they call it—out of which to meet the growing pension claim, now that so few of the servant class think it worth while to save."

Miss Lisle laughed again, this time with a note of genuine amusement.