“Ah! true, it is possible to exist on a pipe of tea-leaves for a time, but only for a time. I tried it myself once, in desperation, when I ran short of tobacco on a journey, and found it execrable, but better than nothing.”

“Pity we can’t join you in that,” remarked Harry.

“True; but perhaps since you cannot pipe, it might prove an agreeable diversification to dance.”

“Thank you, I’d rather not,” said Harry; “and as for Hamilton, I’m convinced that his mind is made up on the subject.—How go the heels now?”

“Thank you, pretty well,” he replied, reclining his head on the pine branches, and extending his smitten members towards the fire. “I think they will be quite well in the morning.”

“It is a curious thing,” remarked the accountant, in a soliloquising tone, “that soft fellows never smoke!”

“I beg your pardon,” said Harry, “I’ve often seen hot loaves smoke, and they’re soft enough fellows, in all conscience!”

“Ah!” sighed the accountant, “that reminds me of poor Peterkin, who was so soft that he went by the name of ‘Butter.’ Did you ever hear of what he did the summer before last with an Indian’s head?”

“No, never; what was it?”

“I’ll tell you the story,” replied the accountant, drawing a few vigorous whiffs of smoke, to prevent his pipe going out while he spoke.