'Dear me, Mr. Owl! how you made me jump!' cried the magpie, rather pettishly; 'I had nearly toppled down from the bough—'

To say the truth, the magpie did not particularly fancy the owl's company—he was apt to come out with very rude things sometimes; besides, he was reckoned a very sensible bird, and Mag always declared she hated sensible birds—they were so dreadfully dull, and thought themselves so much wiser than other people.

'I beg pardon—I am afraid I have interrupted an interesting discourse,' began the owl, observing that his salutation had rather discomposed the magpie.

The cat, however, was not sorry to have the opportunity of imparting her griefs and perplexities to a bird who was so generally respected for his wisdom; so she replied:—

'Why, indeed, my dear sir, we were conversing upon the lamentable differences there are in the world.'

'You may well say that,' answered the owl, giving a blink with his left eye. 'I suppose, now, ma'am,' he added, rather dryly, turning to the magpie, 'your ladyship finds a good deal of difference between your present abode, and the countess's grand palace-garden? I only wonder how you could bring yourself to make such a change—at your time of life, especially.'

What an abominable uncivil speech, thought the magpie; she fidgeted upon the branch, drew herself up, and muttered something between her beak about the propriety of people attending to their own concerns.

'But you, my dear cat,' continued the owl, 'you have every reason, I should think, to be perfectly satisfied with your lot in life?'

'I am not so sure of that,' said the cat; 'I think I have a good many reasons for being quite the contrary; the countess's cat has buttered crumpets and cream for breakfast, and sleeps on a beautiful soft cushion all night, and all day too, if she likes it: and just look what a dull life of it I lead here! and I have nothing but the hearth to lie upon, and nothing for breakfast but milk and brown bread!'

'And you ought to be thankful you can get that!' cried the owl, quite angrily. 'I tell you what, Mrs. Puss, I have seen more of the world than you have, and I just say this for your comfort—if you could see how some poor cats live, you would be glad enough of your present condition.'