“I am directed by the Methylated Spirit Controller to inform you that the class of necessary household affairs for which methylated spirit may be employed as a motor fuel comprises the conveyance from the nearest convenient source of supply of foodstuffs, fuel and medical requisites, provided that they cannot be obtained without undue delay by any means of conveyance other than a motor car.”

My interest thoroughly stimulated by this time, I made yet one more attempt.  I wrote:—­

“Dear sir,—­Referring to Methylated Spirit (Motor Fuel) Restriction Order, No. 2, 1917, I wish to sell my car”—­which was true—­“but how, as I am now practically debarred from driving it on the road, am I to give an intending purchaser a trial run?”

This was evidently a shrewd thrust, which required consideration, and I heard nothing for a fortnight, during which I disposed of the car to the proprietor of the local garage.  At last the well-known O.H.M.S. envelope gladdened my eyes.  The letter within it, apologetic but dignified in tone, is, I fancy, the most popular in stock.  It said:—­

    “I am directed by the Methylated Spirit Controller to express
    regret that there is no trace of the correspondence to which you
    refer.”

I left it at that.

* * * * *

Sugar cards and Wills.

TO THE MANAGER OF THE LEGAL DEPARTMENT, “PUNCH."

Sir,—­I am one of the executors and trustees of the will of a relation who cannot, I fear, live for many weeks.  Included in his property will be a sugar card; and to you, Sir, I turn for advice and guidance in the responsibilities which I am shortly to assume.

1.  Will the Government accept a sugar card (as they do War Stock) in payment of Estate Duty?

2.  What is the correct method of valuation?  Does one calculate the market price by so many years’ purchase based on one’s estimate of the duration?  Or will quotations be obtainable on the Stock Exchange?

3.  My relative has left it in the discretion of his Trustees to distribute a part of his estate for charitable purposes.  Could the Trustees, under their discretionary power, hand the card to the Trafalgar Square authorities in reduction of the National Debt?  Or ought they first to obtain the consent of the residuary legatees?

4.  There is a tenancy for life of part of the residue.  If the card is comprised in such part, and the tenant for life became bankrupt, would the card vest in his Trustee in Bankruptcy?  If so, what becomes of the remaindermen’s rights?  Perhaps the best plan would be to put on a distringas with the deceased’s grocer.

5.  Have the Trustees power on their own initiative to lease the card for a term of years?  Or should the approval of the transaction by the Court, under the Settled Estates Act, be first obtained?