Mr. Butler's vein of humor is a rich one and the ore assays well. His latest "strike" is the story of a young couple who evolve a plan to raise a fund to educate their baby. The Family Congress passes a Tariff Bill which places a tax on everything that comes into the house -- necessities, ten per cent, and luxuries thirty per cent. Guests and their belongings are taxed too, hence the smuggling, and hence the story, with laughs in every line. Illustrated by May Wilson Preston.