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are small, and the peasantry lazy fellows who hate work and think of nothing but the tavern. In the end, therefore, I shall be forced to go and spend my old age in roaming about the world.”

“But I have been told that you possess over a thousand serfs?” said Chichikov.

“Who told you that? No matter who it was, you would have been justified in giving him the lie. He must have been a jester who wanted to make a fool of you. A thousand souls, indeed! Why, just reckon the taxes on them, and see what there would be left! For these three years that accursed fever has been killing off my serfs wholesale.”

“Wholesale, you say?” echoed Chichikov, greatly interested.

“Yes, wholesale,” replied the old man.

“Then might I ask you the exact number?”

“Fully eighty.”

“Surely not?”

“But it is so.”

“Then might I also ask whether it is from the date of the last census revision that you are reckoning these souls?”

“Yes, damn it! And since that date I have been bled for taxes upon a hundred and twenty souls in all.”

“Indeed! Upon a hundred and twenty souls in all!” And Chichikov’s surprise and elation were such that, this said, he remained sitting open-mouthed.

“Yes, good sir,” replied Plushkin. “I am too old to tell you lies, for I have passed my seventieth year.”

Somehow he seemed to have taken offence at Chichikov’s almost joyous exclamation; wherefore the guest hastened to heave a profound sigh, and to observe that he sympathised to the full with his host’s misfortunes.

“But sympathy does not put anything into one’s pocket,” retorted Plushkin. “For instance, I have a kinsman who is constantly plaguing me. He is a captain in the army, damn him, and all day he does nothing but call me ‘dear uncle,’ and kiss my hand, and express sympathy until I am forced to stop my ears. You see, he has squandered all his money upon his brother-officers, as well as made a fool of himself with an actress; so now he spends his time in telling me that he has a sympathetic heart!”

Chichikov hastened to explain that his sympathy had nothing in common with the captain’s, since he dealt, not in empty words alone, but in actual deeds; in proof of which he was ready then and there (for the purpose of cutting the matter 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 so⁠—a 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 wagon-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 someone ran quickly into the hall, and, after much stamping of feet, burst into the room. This was Proshka⁠—a 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-shod⁠—subsequently leaving the boots where he had found them, and departing in his former barefooted condition. Indeed, had anyone, on a slushy winter’s morning, glanced from a window into the said courtyard, he would have seen

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