It is not a little remarkable that though Captain Elias Muggs was not born in the same year as the Duke of Wellington, (though, by the way, every body else seems to have been,) yet he died about the same time. There was a striking similarity between their characters and positions. The Iron Duke was commander-in-chief of the allied forces at the battle of Waterloo, and Elias Muggs was commander of the Bluetown Fusileers. If Elias Muggs had been born on the other side of the water, he probably would have been the Duke of Wellington; and if the Duke of Wellington had been born here, he would probably have been Elias Muggs. This proposition may appear a metaphysical subtlety to obtuse minds, but to ours it seems as clear as mud.

When such a man dies, he must not be permitted to depart

"Without the meed of one melodious tear."

His loss is a national loss. Nature seems to have intended him for President of the United States, but "left him two drinks behind;" whence we may conclude that Nature is a humbug, a conclusion practically arrived at by most artists, living and dead.

Elias Muggs, from his tenderest years, was devoted to groceries and glory. His venerable schoolmistress, who has outlived her illustrious pupil, and is now supported by the town whose founders were formed by her care, and who laid the foundation of our hero's greatness by the powerful application of birch at the seat of learning, assured us, in a recent interview, that the military propensities of Muggs were developed at an early age. She observed that it was impossible to fix his attention on the classic page of Noah Webster when the Bluetown Fusileers were passing the school house with drum and fife, and that the motive of his first experiment at "hooking jack" was a desire to attend a country muster in the neighboring town. She added, that she distinctly remembered having confiscated a box of tin soldiers with which he was amusing himself, and that he threatened to "punch her eye" if she did not release the unconscious prisoners of war on parole. These are very important facts.

We are unable to state the precise age at which Elias entered the service—but the town clerk of Bluetown places it at twenty-one. He went through the different grades with great rapidity, and was finally chosen captain in a warmly-contested election. There is no question that he would have been elected unanimously, without difficulty, had there not existed a great doubt in the corps (Captain Muggs, by the way, always pronounced this word, and spelled it, corpse) of his ability to "treat;" whereas his adversary was distinguished for possessing a "pocket full of rocks," and a willingness "to treat every body." The success of our hero, under the circumstances, was purely owing to military merit. The moment he was chosen, he took the field at the head of his command. Admiring Bluetown gazed approvingly upon his swallow-tailed coat, his tall plume, his shining battle blade, his plated scabbard, worsted sash, and low-heeled, cowhide boots. The fair, who are ever ready to award their smiles to chivalry, were unanimous in their approval, and Deacon Dogget's daughter was heard to murmur, "O, what a pooty soger 'lias makes!" "Upon this hint he spake" a few days afterwards, and in due time they were married. But enough of that—our essay treats of war, not love.

In his "first field," Captain Muggs displayed his extraordinary knowledge of tactics. He it was who first discovered the method of "dressing" a line, by backing it up against a curbstone. He also divested military science of many pedantic terms, which tend only to confuse the young conscript, and dampen the military ardor of the patriot soldier. He substituted the brief and soldierly words of command, "haw!" "gee!" and "whoa!" for "left," "right," and "halt." His spirited "let her rip!" was an infinite improvement on the "fire" of the Steuben manual. The object of the commander is to make himself understood readily by his men, and in this Captain Muggs was perfectly successful.

The greatest commanders have been famous for their terse eloquence. Napoleon said to his troops in Egypt, "Soldiers, from the summit of these pyramids twenty centuries look down on you this day." Scott, in Mexico, said to Smith's brigade, "Brave rifles, you have been baptized in fire, and have come out steel." And Muggs, at Bluetown, after the last manœuvre, said, "Feller sogers, that 'ere was prime—and now less adjourn to the tavern and likker up at my expense." It is questionable whether any speech of Napoleon or Scott ever excited more enthusiasm.

The company adjourned to the tavern, and after plentifully refreshing with long nines, pigtail, New England, and crackers, departed with three cheers for the "cap'n." We would fain draw a veil over what followed. But a strict regard for truth compels us to "speak right out in meetin'." All great men have their weaknesses. Cæsar was not immaculate. Alexander the Great died of mania a potu. There was no Maine liquor law at the time of which we speak. There was not even a temperance society in all Bluetown.

Captain Muggs was in the green and salad days of youth. He was flushed with military success, young, ardent, and imprudent.