"Which surely he restored to their owner?"

"My dear fellow, there lies the problem. It is true that 'For Mrs. Jan Manzer' was printed upon a small card which was tied to the bird's left leg, and it is also true that the initials 'H. B.' are legible upon the lining of this hat, but as there are some thousands of Bakers, and some hundreds of Jan Manzers in this city of ours, it is not easy to restore lost property to any one of them."

"What, then, did Jan Manzer do?"

"He brought round both hat and goose to me on Christmas morning, knowing that even the smallest problems are of interest to me. The goose we retained until this morning, when there were signs that, in spite of the slight frost, it would be well that it should be eaten without unnecessary delay. Its finder has carried it off, therefore, to fulfil the ultimate destiny of a goose, while I continue to retain the hat of the unknown gentleman who lost his Christmas dinner."

"Did he not advertise?"

"No."

"Then, what clue could you have as to his identity?"

"Only as much as we can deduce."

"From his hat?"

"Precisely."

"But you are joking. What can you gather from this old battered felt?"