Mr. Byrd was known in the Establishment as the Human Expense Account. No one had ever accused him of being a Quitter. He was supposed to be Hollow inside. Whenever any Friend of the Firm showed up, Mr. Byrd was called upon to take charge of him and Entertain him to a Stand-Still. The Boss was troubled with Dyspepsia, and Conscientious Scruples, and a Growing Family, and a few other Items that prevented him from going out at Night with the Visiting Trade. He had it arranged to give each one of them a choice Mess of Beautiful Language and then pass him along to Mr. Byrd.

Mr. Byrd was a Rosy and Red-Headed Gentleman, with a slight Overhang below the Shirt Front. He breathed like a Rusty Valve every time he had to go up a Stairway, but he had plenty of Endurance of another Kind. For Years he had been playing his Thirst against his Capacity, and it was still a Safe Bet, whichever Way you wanted to place your Money. His Batting Average was about Seven Nights to the Week. He discovered that Alcohol was a Food long before the Medical Journals got onto it.

Mr. Byrd's chief value to the Wholesale House lay in the Fact that he could Meet all Comers and close up half the Places in Town, and then show up next Morning with a Clean Collar and a White Carnation, and send in word to lead out another Country Customer.

Mr. Byrd's first Move was to take Jim to a Retreat that was full of Statuary and Paintings. It was owned by a gray-haired Beau named Bob, who was a Ringer for a United States Senator, all except the White Coat. Bob wanted to show them a new Tall One called the Mamie Taylor, and after they had Sampled a Couple Jim said it was all right and he believed he would take one. Then he told Bob how much he had taken in the Year before and what his Fixtures cost him, and if anybody didn't think he was Good they could look him up in Bradstreet or Dun, that was all. He said he was a Gentleman, and that no Cheap Skate in a Plug Hat could tell him where to Get Off. This last Remark was intended for an inoffensive Person who had slipped in to get a Rhine Wine and Seltzer, and was pronging about Forty Cents' Worth of Lunch.

They got around Jim and Quieted him, and Mr. Byrd suggested that they go and Eat something before they got too Busy. The Country Customer would not leave the Art Buffet until Bob had promised to come down and Visit him sometime. When they got into the Street again the Country Customer noticed that all the Office Buildings were set on the Bias, and they were introducing a new style of spiral Lamp-Post.

They dined at a Palm-Garden that had Padding under the Table-Cloth and a Hungarian Orchestra in the Corner. Mr. Byrd ordered Eleven Courses, and then asked Jim what Kind he usually had with his Dinner. This is an Awful Question to pop at a Man who has been on Rain Water and Buttermilk all his Life. Jim was not to be Fazed. He said that he never ordered any Particular Label for fear People might think he was an Agent. That was the Best Thing that Jim said all Evening.

Mr. Byrd told the Waiter to stand behind Jim and keep Busy. When Jim began to Make Signs that he could not Stand any more, the Entertainer told him to Inhale it and rub it in his Hair.

"HOORAY! HOORAY!"

Along toward Dessert Jim was talking in the Tone used by Muggsy McGraw when he is Coaching the Man who is Playing Off from Second. He was telling how much he Loved his Wife. She would have been Pleased to hear it.