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his overcoat and his friends by one snorting blast of steam from his left nostril; and, in fact, to make a long story shorter than it might be, strewed blue ruin from title-page to finis of "Over the Plum-Pudding." It is the fact that on the morning set for the presentation of the edition to the public, on opening my own copy of the book there was not a character in it left alive; not a house that had not been reduced to charred timbers and ashes; not a scene that was not withered as by the flames of perdition, and where once had been a strong portrayal of a scene of happy social revels, the ballroom of Mrs. Winchley, where Van Bibber was to lead the cotillon, lay Fafner – dead. Kipling's characters were too much for his digestion.

VII

      That is the story of "Over the Plum-Pudding." That is why it never appeared. That is the explanation of the editor. I admit that in some ways the explanation seems scarcely credible, but it is in every respect truthful, and on my return from Manila I will prove it to all suspicious-minded persons who may choose to doubt it, for I can show them the copyright papers of the book, the advertisement of its approaching publication, my contract with Messrs. Hawkins, Wilkes and Speedway, and a few press notices I had myself prepared for its exploitation.

      I can also prove that Mr. Kipling draws his characters so vividly and vigorously that they stand out like real people before us, and certainly if they can do that, there is no reason why they should not be able to do all that I have claimed they did do.

Horace Wilkinson.

      Bills, M.D

A CHRISTMAS GHOST I HAVE MET

      It was the usual kind of a Christmas Eve. The snow was falling with its customary noiselessness, and the world was gradually taking on a mantle of white which made it look like a very attractive wedding-cake. It was upon this occasion that Old Bills materialized in my down-town study and got me out of a very unpleasant hole. The year had not been a very profitable one for me. My last book had been a comparative failure, having sold only 118,000 copies in the first six months, so that instead of receiving $60,000 in royalties on the first of November, as I had expected, I had fallen down to something like $47,000. There was a fraction of seven or eight hundred dollars – just what it was I cannot recall. Then my securities had, for one reason or another, failed to yield the customary revenue; some thirty or forty of my houses had not rented; taxes had increased – in short, I found myself at Christmas-time, with my wife and eight children expecting to be remembered, with less than $80,000 that I could spare in the bank.

      To be sure, we had all agreed that this year we should avoid extravagance, and the little madame had informed me that she would be very unhappy if I expended more than $40,000 upon her present from myself. My daughter, too, like the sweet girl that she is, said, with a considerable degree of firmness, that she would rather have a check for $10,000 than the diamond necklace I had contemplated giving her; and my eldest son had sent word from college, in definite terms, that he didn't think, in view of the hard times, he would ask for anything more than a new pair of wheelers for his drag, three hunters, a T cart, a silver chafing-dish set, and a Corot for his smoking-room.

      This spirit, as I say, permeated the household – even the baby babbled of economy, and thought he could get along with ruby jackstones and a bag of cats'-eyes to play marbles with. But even thus, as the reader can see for himself, $80,000 would not go far, and I was in despair. There is no greater trial in the world than that confronting a generously disposed father who suddenly finds himself at Christmas time without the means to carry out his wishes and to provide his little ones with the gifts which their training has justified them in expecting.

      I was seated alone in my office, not having the courage to go home and tell my family of the horrid state of affairs, or, rather, putting off the evil hour, for ultimately the truth would have to be told. It was growing dark. Outside I could hear the joyous hum of the busy streets; the clanging of the crowded cable-cars, going to and fro, bearing their holiday burden of bundle-laden shoppers, seemed to sound musically and to tell of peace and good-will. Even the cold, godless world of commerce seemed to warm up with the spirit of the hour. I alone was in misery, at a moment when peace and happiness and good-will were the watchwords of humanity. My distress increased every moment as I conjured up before my mind's eye the picture of the coming morn, when my children and their mother, in serene confidence that I would do the right thing by them, should find the tree bare of presents, and discover, instead of the usual array of bonds and jewels, and silver services, and horses and carriages, and rich furs, and priceless books (the baby had cut his teeth the year before on the cover of the Grolier edition of Omar Khayyam, which, at a cost of $600, I had given him, bound in ivory and gold, with carbuncles adorning the back and the title set in brilliants) – discover, instead of these, I say, mere commonplace presents possessing no intrinsic worth – why, it was appalling to think of their disappointment! To be sure, I had purchased a suit of Russian sables for madam, and had concealed a certified check for $25,000 in the pocket of the dolman, but what was that in such times, hard as they were!

      And you may imagine it was all exquisitely painful to me. Then, on a sudden, I seemed not to be alone. Something appeared to materialize off in the darker corner of the study. At first I thought it was merely the filming over of my eyes with the moisture of an incipient and unshed tear, but I was soon undeceived, for the thing speedily took shape, and a rather unpleasant shape at that, although there was a radiant kindliness in its green eyes.

      "Who are you?" I demanded, jumping up and staring intently at the apparition, my hair meanwhile rising slightly.

      "I'm Dr. Bills," was the response, in a deep, malarial voice, as the phantom, for that is all it was, approached me. "I've come to help you out of your troubles," it added, rather genially.

      "Ah? Indeed!" said I. "And may I ask how you know I am in trouble?"

      "Certainly you may," said the old fellow. "We ghosts know everything."

      "Then you are a ghost, eh?" I queried, although I knew mighty well at the moment I first saw him that he was nothing more, he was so transparent and misty.

      "At your service," was the reply, as my unexpected visitor handed me a gelatinous-looking card, upon which was engraved the following legend:

U. P. BILLS, M.D.,"The Spook Philanthropist."Troubles Cured While You Wait

      "Ah!" said I, as I read it. "You'll find me a troublesome patient, I am afraid. Do you know what my trouble is?"

      "Certainly I do," said Bills. "You're a little short and your wife and children have expectations."

      "Precisely," said I. "And here is Christmas on top of us and nothing for the tree except a few trifling gems and other things."

      "Well, my dear fellow," said the kindly visitant, "if you'll intrust yourself to my care I'll cure you in a jiffy. There never was a case of immediate woe that I couldn't cure, but you've got to have confidence in me.

      "Sort of faith cure, eh?" I smiled.

      "Exactly," he replied. "If you don't believe in Old Bills, Old Bills cannot relieve your distress."

      "But what do you propose to do, Doctor?" I asked. "What is your course of treatment?"

      "That's my business," he retorted. "You don't ask your family physician to outline his general plan to you when you summon him to treat you for gout, do you?"

      "Well, I generally like to know more of him than I know of you," said I, apologetically, for I had no wish to offend him. "For instance, are you allopath, or a homœopath, or some hitherto untrodden path?"

      "Something of a homœopath," he admitted.

      "Then you cure trouble with trouble?" I asked, rather more pertinently, as the event showed, than I imagined.

      "I cure trouble with ease," he replied glibly. "You may accept or reject my services. It's immaterial to me."

      "I don't wish to seem ungrateful, Doctor," said I, seeing that the old spook was growing a trifle irritated. "I certainly most gratefully accept. What do you want me to do?"

      "Go home," he said, laconically.

      "But the empty tree?" I demanded.

      "Will not be empty to-morrow morning," said he, and he vanished.

      I

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