And, that notwithstanding the justice and efficiency of this measure, it yet presented but too numerous instances of heavy burthen and great expense to the majority of landed proprietors, obliging them to pay the tax for both their dead serfs as well as for their living subjects, and that he, Tchichikoff, feeling a particular and personal regard for him, Sobakevitch, was willing to undertake the payment of this burthensome capitation tax for the dead, in consequence of his unfeigned esteem and friendship for him. As regards the principal objects themselves, Tchichikoff expressed himself very carefully indeed; in alluding to them, he never called them dead serfs, but not existing, poor souls.

During the whole period of Tchichikoff's speech, Sobakevitch had continued to listen silently as before, with his head slightly inclined on one side, and not even once was there the slightest change in his countenance, or a different expression visible in his face. It seemed as if this body had no soul, or as if it was not at all where it ought to have been; like an indefatigable miser, he seemed to have hidden it in some secret corner, and covered with such an impenetrable shell, that whatever battered upon its surface could not stir or move the kernel within.

"And thus," said Tchichikoff, awaiting a reply with some degree of anxious expectation.

"You want some dead serfs?" demanded Sobakevitch, simply, without the slightest emotion or surprise, as if the question was about bread, salt, or meat.

"Yes," answered Tchichikoff; and again he softened down the expression, adding, "the non existing ones."

"I can let you have some; why not?" said Sobakevitch.

"And, since you have some, I have no doubt you will be glad to get rid of them?"

"With pleasure; I am ready to sell them," said Sobakevitch, whilst slightly raising his head, for he began to suspect that the purchaser would undoubtedly know how to derive an advantage from his speculation.

"The devil!" thought Tchichikoff to himself, "this man wants to sell them before I have made him an offer to purchase any!" and he then said aloud: "And what would your price he? although I must confess that the objects are such, that it is rather strange to speak of a price."

"Well then, and in order not to ask a high price from you, I will fix them at a hundred roubles a-piece," said Sobakevitch.