One day Dear Firm sent him a letter swathed in purple satire, suggesting that Efficiency was a means, not an end, and that if he felt that his Branch could do a little Business once in a while without greatly impairing its uselessness, they would send him a bright young man with a plaid vest to help him make sales.

Whereupon Floppingham Waterdell adjusted his glasses, took up his efficient pen that had pulled him through many a stall, and wrote out plans and specifications covering the kind and quality of man he desired.

It is possible that the talent and virtues and experience of the Human Race, taken as a whole, might have perhaps been able to squeeze up to Floppingham’s requirements as set forth by Flop under numerous heads and sub-heads designated as (a) (b) (c) and so forth—the kind, you know, that many Government employes and other bluffologists revel in.

When Dear Firm received from Floppingham this last brilliant contribution to the records of Commercial Pish, they winked one eye clear to the roots and then dictated the following Appreciation:

“We don’t know just when it happened, nor just how it happened, but the Business World today is infested with a new stripe of grafter—the Efficiency Eel, to which School you seem to have a Rhodes Scholarship.

“Efficiency Eels are Word Wizards and Figure Fixers of a very clever order, and we poor uneducated kanoops of the workaday-and-night world have been caught by the swing of their phrases and the flare of their ‘facts.’

“Not a yap of them ever did a day’s work since he left college, and couldn’t get out and sell a bill of postage stamps at 50 and 5. Instead of planning for business, they make a business of planning. They are always getting ready, but they never start. They are piffling pollywogs on the plane of the Practical, but past grand masters in the philosophy of Bunk.

“The reason they keep planning and organizing and systemizing all the time is because they know they are nix glox on Performance. And plans without performance are like teeth without jaws.

“Show us the gunk that is always laying the blame for his own failure to lack of efficiency and system in his employer’s business, and we’ll show you a gunk who is stalling for fair.

“For six months, come Yom Kippur, you have been ‘planning’ to bag a little business, and if we kept you there for six years, or six hundred years, you would still be planning. You are a planner and not a worker. You can MAKE plans all right, but you could not EXECUTE one of them if it laid its head on the block and handed you the axe.