For some time after the organization of the Pleasure Tours, the Enchanted Type-Writer appeared to be deserted. Night after night I watched over it with great care lest I should lose any item of interest that might come to me from below, but, much to my sorrow, things in Hades appeared to be dull--so dull that the machine was not called into requisition at all. I little guessed what important matters were transpiring in that wonderful country. Had I done so, I doubt I should have waited so patiently, although my only method of getting there was suicide, for which diversion I have very little liking. On the twenty-fourth night of waiting, however, the welcome sound of the bell dragged me forth from my comfortable couch, whither, expecting nothing, I had retired early.
"Glad to hear your pleasant tinkle again," I said. "I've missed you."
"I'm glad to get back," returned Boswell, for it was he who was manipulating the keys. "I've been so infernally busy, however, over the court news, that I haven't had a minute to spare."
"Court news, eh?" I said. "You are going to open up a society column, are you?"
"Not I," he replied. "It's the other kind of a court. We've been having some pretty hot litigation down in Hades since I was here last. The city of Cimmeria has been suing the State of Hades for ten years back dog-taxes."
"For what?" I cried.
"Unpaid dog-taxes for ten years," Boswell explained. "We have just as much government below in our cities as you have, and I will say for Hades that our cities are better run than yours."
"I suppose that is due to the fact that when a man gets to Hades he immediately becomes a reformer," I suggested, with a wink at the machine, which somehow or other did not seem to appreciate the joke.
"Possibly," observed Boswell. "Whatever the reason, however, the fact remains that Cimmeria is a well-governed city, and, what is more, it isn't afraid to assert its rights even as against old Apollyon himself."
"It's safe enough for a corporation," said I. "Much safer for a corporation which has no soul, than for an individual who has.
You can't torture a city--"
"Oh, can't you!" laughed Boswell. "Humph. Apollyon can make it as hot for a city as he can for an individual. It is evident that you never heard of Sodom and Gomorrah--which is surprising to me, since your jokes about Lot's wife being too fresh and getting salted down, would seem to indicate that you had heard something about the punishment those cities underwent."
"You are right, Bozzy," I said. "I had forgotten. But tell me about the dog-tax. Does the State own a dog?"
"Does it?" roared Boswell. "Why, my dear fellow, where were you brought up and educated. Does the State own a dog!"
"That's what I asked you," I put in, meekly. "I may be very ignorant, unless you mean the kind that we have in our legislatures, called the watch-dogs of the treasury, or, perhaps, the dogs of war. But I never thought any city would be crazy enough to make the government take out a license for them."
"Never heard of a beast named Cerberus, I suppose?" said Boswell.
"Yes, I have," I answered. "He guards the gates to the infernal regions."
"Well--he's the bone of contention," said Boswell. "You see, about ten years ago the people of Cimmeria got rather tired of the condition of their streets. They were badly paved. They were full of good intentions, but the citizens thought they ought to have something more lasting, so they voted to appropriate an enormous sum for asphalting. They didn't realize how sloppy asphalt would become in that climate, but after the asphalt was put down they found out, and a Beelzebub of a time of it they had. Pegasus sprained his off hind leg by slipping on it, Bucephalus got into it with all four feet and had to be lifted out with a derrick, and every other fine horse we had was more or less injured, and the damage suits against the city were enormous. To remedy this, the asphalting was taken up and a Nicholson wood pavement was put down. This was worse than the other. It used to catch fire every other night, and, finally, to protect their houses, the people rose up en masse and ripped it all to pieces.
"This necessitated a third new pavement, of Belgian blocks, to pay for which the already overburdened city of Cimmeria had to issue bonds to an enormous amount, all of which necessitated an increase of taxes. Naturally, one of the first taxes to be imposed was a dog-tax, and it was that which led to this lawsuit, which, I regret to say, the city has lost, although Judge Blackstone's decision was eminently fair."
"Wouldn't the State pay?" I asked.
"Yes--on Cerberus as one dog," said Boswell. "The city claimed, however, that Cerberus was more than that, and endeavored to collect on three dogs--one license for each head. This the State declined to pay, and out of this grew further complications of a distressing nature. The city sent its dog-catchers up to abscond with the dog, intending to cut off two of its heads, and return the balance as being as much of the beast as the State was entitled to maintain on a single license. It was an unfortunate move, for when Cerberus himself took the situation in, which he did at a glance, he nabbed the dog-catcher by the coat-tails with one pair of jaws, grabbed hold of his collar with another, and shook him as he would a rat, meanwhile chewing up other portions of the unfortunate official with his third set of teeth. The functionary was then carried home on a stretcher, and subsequently sued the city for damages, which he recovered.
