tter short； and of dispensing with circumlocution） to transfer to himself the obligation of paying the taxes due upon such serfs as Plushkin's as had； in the unfortunate manner just described； departed this world。 The proposal seemed to astonish Plushkin； for he sat staring open…eyed。 At length he inquired：
〃My dear sir； have you seen military service？〃
〃No；〃 replied the other warily； 〃but I have been a member of the CIVIL Service。〃
〃Oh！ Of the CIVIL Service？〃 And Plushkin sat moving his lips as though he were chewing something。 〃Well； what of your proposal？〃 he added presently。 〃Are you prepared to lose by it？〃
〃Yes； certainly； if thereby I can please you。〃
〃My dear sir！ My good benefactor！〃 In his delight Plushkin lost sight of the fact that his nose was caked with snuff of the consistency of thick coffee； and that his coat had parted in front and was disclosing some very unseemly underclothing。 〃What comfort you have brought to an old man！ Yes； as God is my witness！〃
For the moment he could say no more。 Yet barely a minute had elapsed before this instantaneously aroused emotion had； as instantaneously； disappeared from his wooden features。 Once more they assumed a careworn expression； and he even wiped his face with his handkerchief； then rolled it into a ball； and rubbed it to and fro against his upper lip。
〃If it will not annoy you again to state the proposal；〃 he went on； 〃what you undertake to do is to pay the annual tax upon these souls； and to remit the money either to me or to the Treasury？〃
〃Yes； that is how it shall be done。 We will draw up a deed of purchase as though the souls were still alive and you had sold them to myself。〃
〃Quite soa deed of purchase；〃 echoed Plushkin； once more relapsing into thought and the chewing motion of the lips。 〃But a deed of such a kind will entail certain expenses； and lawyers are so devoid of conscience！ In fact； so extortionate is their avarice that they will charge one half a rouble； and then a sack of flour； and then a whole waggon…load of meal。 I wonder that no one has yet called attention to the system。〃
Upon that Chichikov intimated that； out of respect for his host； he himself would bear the cost of the transfer of souls。 This led Plushkin to conclude that his guest must be the kind of unconscionable fool who； while pretending to have been a member of the Civil Service； has in reality served in the army and run after actresses； wherefore the old man no longer disguised his delight； but called down blessings alike upon Chichikov's head and upon those of his children （he had never even inquired whether Chichikov possessed a family）。 Next； he shuffled to the window； and； tapping one of its panes； shouted the name of 〃Proshka。〃 Immediately some one ran quickly into the hall； and； after much stamping of feet； burst into the room。 This was Proshkaa thirteen…year…old youngster who was shod with boots of such dimensions as almost to engulf his legs as he walked。 The reason why he had entered thus shod was that Plushkin only kept one pair of boots for the whole of his domestic staff。 This universal pair was stationed in the hall of the mansion； so that any servant who was summoned to the house might don the said boots after wading barefooted through the mud of the courtyard； and enter the parlour dry…shodsubsequently leaving the boots where he had found them； and departing in his former barefooted condition。 Indeed； had any one； on a slushy winter's morning； glanced from a window into the said courtyard； he would have seen Plushkin's servitors performing saltatory feats worthy of the most vigorous of stage…dancers。
〃Look at that boy's face！〃 said Plushkin to Chichikov as he pointed to Proshka。 〃It is stupid enough； yet； lay anything aside； and in a trice he will have stolen it。 Well； my lad； what do you want？〃
He paused a moment or two； but Proshka made no reply。
〃Come； come！〃 went on the old man。 〃Set out the samovar； and then give Mavra the key of the store…roomhere it isand tell her to get out some loaf sugar for tea。 Here！ Wait another moment； fool！ Is the devil in your legs that they itch so to be off？ Listen to what more I have to tell you。 Tell Mavra that the sugar on the outside of the loaf has gone bad； so that she must scrape it off with a knife； and NOT throw away the scrapings； but give them to the poultry。 Also； see that you yourself don't go into the storeroom； or I will give you a birching that you won't care for。 Your appetite is good enough already； but a better one won't hurt you。 Don't even TRY to go into the storeroom； for I shall be watching you from this window。〃
〃You see；〃 the old man added to Chichikov； 〃one can never trust these fellows。〃 Presently； when Proshka and the boots had departed； he fell to gazing at his guest with an equally distrustful air； since certain features in Chichikov's benevolence now struck him as a little open to question； and he had begin to think to himself： 〃After all； the devil only knows who he iswhether a braggart； like most of these spendthrifts； or a fellow who is lying merely in order to get some tea out of me。〃 Finally； his circumspection； combined with a desire to test his guest； led him to remark that it might be well to complete the transaction IMMEDIATELY； since he had not overmuch confidence in humanity； seeing that a man might be alive to…day and dead to…morrow。
To this Chichikov assented readily enoughmerely adding that he should like first of all to be furnished with a list of the dead souls。 This reassured Plushkin as to his guest's intention of doing business； so he got out his keys； approached a cupboard； and； having pulled back the door； rummaged among the cups and glasses with which it was filled。 At length he said：
〃I cannot find it now； but I used to possess a splendid bottle of liquor。 Probably the servants have drunk it all； for they are such thieves。 Oh no： perhaps this is it！〃
Looking up； Chichikov saw that Plushkin had extracted a decanter coated with dust。
〃My late wife made the stuff；〃 went on the old man； 〃but that rascal of a housekeeper went and threw away a lot of it； and never even replaced the stopper。 Consequently bugs and other nasty creatures got into the decanter； but I cleaned it out； and now beg to offer you a glassful。〃
The idea of a drink from such a receptacle was too much for Chichikov； so he excused himself on the ground that he had just had luncheon。
〃You have just had luncheon？〃 re…echoed Plushkin。 〃Now； THAT shows how invariably one can tell a man of good society； wheresoever one may be。 A man of that kind never eats anythinghe always says that he has had enough。 Very different that from the ways of a rogue； whom one can never satisfy； however much one may give him。 For instance； that captain of mine is constantly begging me to let him have a mealthough he is about as much my nephew as I am his grandfather。 As it happens； there is never a bite of anything in the house； so he has to go away empty。 But about the list of those good…for…nothing soulsI happen to possess such a list； since I have drawn one up in readiness for the next revision。〃
With that Plushkin donned his spectacles； and once more started to rummage in the cupboard； and to smother his guest with dust as he untied successive packages of papersso much so that his victim burst out sneezing。 Finally he extracted a much…scribbled document in which the names of the deceased peasants lay as close…packed as a cloud of midges； for there were a hundred and twenty of them in all。 Chichikov grinned with joy at the sight of the multitude。 Stuffing the list into his pocket； he remarked that； to complete the transaction； it would be necessary to return to the town。
〃To the town？〃 repeated Plushkin。 〃But why？ Moreover； how could I leave the house； seeing that every one of my servants is either a thief or a rogue？ Day by day they pilfer things； until soon I shall have not a single coat to hang on my back。〃
〃Then you possess acquaintances in the town？〃
〃Acquaintances？ No。 Every acquaintance whom I ever possessed has either left me or is dead。 But stop a moment。 I DO know the President of the Council。 Even in my old age he has once or twice come to visit me； for he and I used to be schoolfellows； and to go climbing walls together。 Yes； him I do know。 Shall I write him a letter？〃
〃By all means。〃
〃Yes； him I know well； for we were friends together at school。〃
Over Plushkin's wooden features there had gleamed a ray of warmtha ray which expressed； if not feeling； at all events feeling's pale reflection。 Just such a phenomenon may be witnessed when； for a brief moment； a drowning man makes a last re…appearance on the surface of a river； and there rises from the crowd lining the banks a cry of hope that even yet the exhausted hands may clutch the rope which has been thrown himmay clutch it before the surface of the unstable element shall have resumed for ever its calm； dread vacuity。 But the hope is short…lived； and the hands disappear。 Even so did Plushkin's face； after its momentary manifestation of feeling； become meaner and more insensible than ever。
〃There used to be a sheet of clean writing paper lying on the table；〃 he went on。 〃But where it is now I cannot think。 Tha