The Cheerful Smugglers by Ellis Parker Butler

When Mr. Fenelby went to the city in the morning he gave Kitty's trunk checks to the expressman. When he returned to his home in the evening he found Kitty and Mrs. Fenelby on the porch, and Mrs. Fenelby was explaining to her visitor, for about the tenth time, the workings of the Fenelby Domestic Tariff. She had explained to Kitty how the tariff had come to be adopted, how it was to supply an education fund for Bobberts -- who was at that moment asleep in his crib, upstairs -- and how every necessity brought into the house had to pay into Bobberts' bank ten per cent., and every luxury thirty per cent. Kitty was a dear, as was Mrs. Fenelby, but they were as different as cousins could well be, for while Mrs. Fenelby was the man's ideal of a gentle domestic person, Kitty was the man's ideal of a forceful, jolly girl, and as full of liveliness as a well behaved young lady could be.

She was properly interested in Bobberts and admired him loudly, but in her heart she was not sorry that Mr. Fenelby's brother Will was to be a visitor at the house during her stay.