“I am only getting down to the items,” answered the friend.  “We must find out where the money goes.  Three cigars a day, and, on an average, one to a friend, which makes four.”

“Very well, say four.”

“At six cents apiece.”

Hamilton took a slip of paper and made a few figures.

“Four cigars a day at six cents each, cost twenty-four cents.  Three hundred and sixty-five by twenty-four gives eighty-seven dollars and sixty cents, as the cost of your cigars for a year.”

“O, no!  That is impossible,” returned Hoffman, quickly.

“There is the calculation.  Look at it for yourself,” replied Hamilton, offering the slip of paper.

“True as I live!” ejaculated the other, in unfeigned surprise.  “I never dreamed of such a thing.  Eighty-seven dollars.  That will never do in the world.  I must cut this down.”

“A simple matter of figures.  I wonder you had not thought of counting the cost.  Now I do not smoke at all.  It is a bad habit, that injures the health, and makes us disagreeable to our friends, to say nothing of the expense.  So you see how natural the result, that at the end of the year I should have eighty-seven dollars in band, while you had puffed away an equal sum in smoke.  So much for the cigar account.  I think you take a game of billiards now and then.”

“Certainly I do.  Billiards are innocent.  I am very fond of the game, and must have some recreation.”

“Exactly so.  The question now is, What do they cost?”

“Nothing to speak of.  You can’t make out a case here.”

“We shall see.  How often do you play?”

“Two or three times a week.”

“Say twice a week.”

“Yes.”

“Very well.  Let it be twice.  A shilling a game must be paid for use of the table?”

“Which comes from the loser’s pocket.  I, generally, make it a point to win.”

“But lose sometimes.”

“Of course.  The winning is rarely all on one side.”

“One or two games a night?”

“Sometimes.”

“Suppose we put down an average loss of three games in a week.  Will that be too high?”

“No.  Call it three games a week.”

“Or, as to expense. three shillings.  Then, after the play, there comes a glass of ale—­or, it may be oysters.”

“Usually.”

“Will two shillings at week, taking one week with another, pay for your ale and oysters?”

Hoffman did not answer until he had reflected for a few moments, Then he said,—­

“I’m afraid neither two nor four shillings will cover this item.  We must set it down at six.”

“Which gives for billiards, ale and oysters, the sum of one dollar and a shilling per week.  Fifty-two by a dollar twelve-and-a-half, and we have the sum of fifty-eight dollars and fifty cents.  Rather a serious item this, in the year’s expense, where the income is only six hundred dollars!”