THE INTERNATIONAL MARINE AND ZOO FLOTATION COMPANY I have never yet been quite able to make up my mind with any degree of definiteness in regard to the sanity of my son Noah.

In many respects he is a fine fellow.

His moral character is beyond reproach, and I have never caught him in any kind of a wilful deception such as many parents bewail in their offspring, and I know that he has no bad habits.

He has no liking for cigarette smoking, and he keeps good company and good hours.

His sons Shem, Ham and Japhet, are great favorites with all of us, and as far as mere respectability goes there is no family in the land that stands higher than his, but the complete obsession of his mind by this International Marine and Zoo Flotation Company of his is entirely beyond my comprehension, and his attempts to explain it to me are futile, because its utter impracticability, and the reasons advanced for its use seem so absurd that I lose my temper before he gets half way through the first page of his prospectus.