"Now, try that, Sir," he said, at the same time offering Mr. Punch a glass of the rich ruby-coloured beverage, "and tell me what you think of it. We have a small parcel of it still left, and could let you have it at the remarkably low figure of 112s. the dozen."

"It looks all right," drily replied Mr. Punch, "but I can't think how you can sell it at the price." Then holding up the glass critically, and turning his ring, continued, "How do you manage it?"

"How do I manage it?" replied the unconscious merchant, laughing heartily at the apparent joke. "Why, my dear Sir, there's not much difficulty about that. I just make it myself. Listen to my receipt:—

"Potato spirit—that the 'body' finds;

And then, as for colour,

Be it brighter or duller,

You see I am supplied with several kinds,

And as to flavour, I get that desired,

By adding various poisons as required.