'What a magnificent dresser Mr. Simpson is!' whispered Matilda Maplesone to her sister Julia.

'Splendid!' returned the youngest. The magnificent individual alluded to wore a maroon-coloured dress-coat, with a velvet collar and cuffs of the same tint--very like that which usually invests the form of the distinguished unknown who condescends to play the 'swell' in the pantomime at 'Richardson's Show.'

'What whiskers!' said Miss Julia.

'Charming!' responded her sister; 'and what hair!' His hair was like a wig, and distinguished by that insinuating wave which graces the shining locks of those chef-d'oeuvres of art surmounting the waxen images in Bartellot's window in Regent-street; his whiskers meeting beneath his chin, seemed strings wherewith to tie it on, ere science had rendered them unnecessary by her patent invisible springs.

'Dinner's on the table, ma'am, if you please,' said the boy, who now appeared for the first time, in a revived black coat of his master's.

'Oh! Mr. Calton, will you lead Mrs. Maplesone?--Thank you.' Mr. Simpson offered his arm to Miss Julia; Mr. Septimus Hicks escorted the lovely Matilda; and the procession proceeded to the dining- room. Mr. Tibbs was introduced, and Mr. Tibbs bobbed up and down to the three ladies like a figure in a Dutch clock, with a powerful spring in the middle of his body, and then dived rapidly into his seat at the bottom of the table, delighted to screen himself behind a soup-tureen, which he could just see over, and that was all. The boarders were seated, a lady and gentleman alternately, like the layers of bread and meat in a plate of sandwiches; and then Mrs. Tibbs directed James to take off the covers. Salmon, lobster- sauce, giblet-soup, and the usual accompaniments were discovered: potatoes like petrifactions, and bits of toasted bread, the shape and size of blank dice.

'Soup for Mrs. Maplesone, my dear,' said the bustling Mrs. Tibbs. She always called her husband 'my dear' before company. Tibbs, who had been eating his bread, and calculating how long it would be before he should get any fish, helped the soup in a hurry, made a small island on the table-cloth, and put his glass upon it, to hide it from his wife.

'Miss Julia, shall I assist you to some fish?'

'If you please--very little--oh! plenty, thank you' (a bit about the size of a walnut put upon the plate).

'Julia is a VERY little eater,' said Mrs. Maplesone to Mr. Calton.

The knocker gave a single rap. He was busy eating the fish with his eyes: so he only ejaculated, 'Ah!'

'My dear,' said Mrs. Tibbs to her spouse after every one else had been helped, 'what do YOU take?' The inquiry was accompanied with a look intimating that he mustn't say fish, because there was not much left. Tibbs thought the frown referred to the island on the table-cloth; he therefore coolly replied, 'Why--I'll take a little- -fish, I think.'

'Did you say fish, my dear?' (another frown).

'Yes, dear,' replied the villain, with an expression of acute hunger depicted in his countenance. The tears almost started to Mrs. Tibbs's eyes, as she helped her 'wretch of a husband,' as she inwardly called him, to the last eatable bit of salmon on the dish.

'James, take this to your master, and take away your master's knife.' This was deliberate revenge, as Tibbs never could eat fish without one. He was, however, constrained to chase small particles of salmon round and round his plate with a piece of bread and a fork, the number of successful attempts being about one in seventeen.

'Take away, James,' said Mrs. Tibbs, as Tibbs swallowed the fourth mouthful--and away went the plates like lightning.

'I'll take a bit of bread, James,' said the poor 'master of the house,' more hungry than ever.

'Never mind your master now, James,' said Mrs. Tibbs, 'see about the meat.' This was conveyed in the tone in which ladies usually give admonitions to servants in company, that is to say, a low one; but which, like a stage whisper, from its peculiar emphasis, is most distinctly heard by everybody present.