DEFENSIVE HUMOUR.
[To THE EDITOR Or THE "SPECTATOR."] SIR)—I read with interest the article with the above title contained in your issue of January 27th. I am, however, sceptical as to the accuracy of your contributor who ascribes the famous " Subscription " joke to Lord Palmerston. In 1836 there was published a book by one of the immortal authors of " Rejected .Addresses " (Horace Smith), It is entitled "The Tin Trumpet or Heads and Tails," and for its wit and wisdom deserves to be widely read to-day. From this work I transcribe the writer's remarks on " Subscriptions " :— "Sabseriptiono.—Private : Paying your creditors by taxing your friends ; an approved method for getting rid of both. Many years ago a worthy and well-known baronet having become embarrassed in his circumstances, a subscription was set on foot by his friends, and a Jotter soliciting contributions was addressed to the late Lord Erskine, who immediately dispatched the following answer :—
• My dear Sir John,-
'' I am in general an enemy to subscriptions of this nature ; first, because my own finances are by no means in a flourishing plight and, secondly, because pecuniary assistance thus conferred must be equally painful to the donor and the receiver. As I feel, how- ever, the sincerest gratitude for your public services and regard for your private worth, I have great pleasure in subscribing Herothe worthy baronet, big with expectation, turned over the leaf and finished the perusal of the note, which terminated as. follows]—in subscribing myself,
My dear Sir John,
'Yours very faithfully,
Erskine.' "
—I am, Sir, &c., H. LONSDA.LE.
Lewis' School, Pengam, via Cardiff.
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