"Dear most gracious sir. I have collected
some money—saved it with care and
labour. I have saved ten thousand rubles in
notes. Yesterday I prayed, and said, if it ever
should come to pass that these my savings
should be taken from me, I would rather take
all the money to my gracious lord the Chief
General. For he is very gracious unto me, and
he will give me the contract at the price
of——"

Of course at a very high price, including
the ten thousand rubles he offers to his
patron; and these he sends that very day, for
there is honour among persons of the most
indifferent honesty. On the day of the
licitation our clever Jew—we have called him
Abraham—bids up to his price. His
competitors go beyond it, but what is that to
him ? His patron has the right of selection
and his patron selects him. Abraham is a
great man; those who would gain a profitka
apply to him. The Pan Intendant sends his
carriage to convey the contractor to his
house.

"Abraham," says the Intendant, " his
Excellency has given thee the contract."

"So he has, so he has, Pan Intendant.
What is that to you?"

"I'll tell you what it is to me. The
extent of the contract is in my hands. If I
require much, your profits will be great; if I
require little, and make that little do, of
course your profits will be small. I may find
fault with the wood, or the corn, or the iron,
you supply us. I may, if I please, require
things at a time when you cannot supply
them. I may——"

After some haggling, a present is agreed on,
and the two part in peace. A third profitka is
obtained by the inspector of the garrison, or
the architect, or whomsoever happens to have
the third place in the business. Those who
use the materials supplied, have to hand in
their estimates, which are examined by a
commission. After the ratification of the
estimate, there is no taking away from it or
adding to it. A Russian architect, for instance,
must not say, I have too little wood, or iron,
or I have too much. There is no column
for savings or for a surplus, in the Russian
account-books. Mr. Codger, for instance, who
lived some years ago at Warsaw, undertook
to finish a building, the former architect being
dead. After finishing it, he found large masses
of building materials left on his hands, and
made them over to the Government. The
Government told him it was impossible
that the works could have been properly
executed. Mr. Codger, on the other hand, showed
that his predecessor had robbed the
Exchequer. This made matters worse. Poor
Mr. Codger was accused of having spoiled the
works, and he lost his place. His offer to
prove that the fault, if any, had been
committed in the first instance, and that it was
impossible to use the enormous mass of
materials, was rejected with indignation. The
estimates had been ratified by a commission,
and the gentlemen on that commission knew
what they were about. Mr. Codger's attempt
to be honest proved his ruin. Honesty is not
the best policy, in Russia, as Mr. Codger can
make oath.

Let us see how such commissions work.
The architect calls upon the Intendant, who
has just obtained his profitka, from Abraham,
with the promise of another instalment if the
business be really profitable. The architect
makes an enormous demand of materials, and
the Intendant agrees to it, because he knows
that Abraham is as good as his word. Besides,
it is understood that the architect divides with
him " whatever little there may be left."
This being adjusted, the two worthies settle
the commission.

'' If I consider all things," says the Intendant,
" I fear the commissioners will make
difficulties."

"Nonsense! Good and safe men, you know.
Say, for instance——"

"Well?"

"Say Pan Jazkov."

Your father-in-law?"

"The same. Excellent man of business, I
assure you. The second is Pan Kobalak."

"A cousin of yours?"

"Why, indeed you remind me: so he is;
but he is a very safe man."

"Take him, and now for the third."

"What do you say to Pan Kabeleff ?"

"Your friend and partner at whist ?"

"Really, Pan Intendant, our mutual esteem
is such that it amounts to friendship. Good
and safe, you know. Men of honour are
always estimable."

"Very well. I will make a note of the
names."

And the two shake hands and go their
several ways. These profitkas have raised the
price of the materials tenfold; but what then?
It is the State which bears the burden of the
little job.

Lapovje and profitka. Travellers! Do not
forget the first word, if you mean to make
progress in Russia. Politicians! Try to understand
the second, in calculating the resources
of the Russian Empire.

Just published, Price Threepence; Stamped Fourpence.
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The Poor Relation's Story.      The Grandfather's Story.
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The CHRISTMAS NUMBERS OF HOUSEHOLD
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