The Golden Calf. Илья Ильф

a quilted lining protected a cocky-looking mug, with short Sebastopol-style sideburns, from the elements. A lovely Caucasian hat made of curly fleece adorned the head of Alexander Ivanovich.

      Meanwhile, Moscow was already beginning to fill with brand new automobiles that sported crystal headlights, and the nouveau riche, in tony sealskin skull caps and coats lined with patterned Lyre fur, paraded in the streets. Pointy gothic shoes and briefcases with luggage-style belts and handles were coming into vogue. The word “citizen” started to replace the familiar “comrade,” and some young people, who were quick to appreciate the real joys of life, were already dancing the Dixie One-step and even the Sunflower Foxtrot in the restaurants. The city echoed with the shouts of smart coachmen in expensive carriages, while inside the grand building of the Foreign Ministry the tailor Zhurkevich sewed tailcoats, day and night, for Soviet diplomats who were preparing to go abroad.

      To his surprise, Alexander Ivanovich realized that his outfit, which projected valor and wealth in the provinces, was seen as a curious anachronism in Moscow and cast an unfavorable light on its owner.

      Two months later, a new company called Revenge, the Industrial Chemicals Cooperative, opened on Sretensky Boulevard. The Cooperative occupied two rooms. The first room was decorated with a portrait of Friedrich Engels, one of the founders of socialism. Beneath it sat Alexander Ivanovich himself, with an innocent smile on his face. He wore a gray English suit with red silk stripes. The orange pirate boots and the crude sideburns were gone. Koreiko’s cheeks were clean shaven. The manufacturing plant was located in the back room. It consisted of two oak barrels with pressure gauges and water-level indicators, one on the floor, the other in the loft. The barrels were connected by a thin enema hose through which some liquid babbled busily. When all the liquid ran from the upper barrel into the lower one, a boy in felt boots would appear on the shop floor. Sighing like an adult, the boy scooped the liquid from the lower barrel with a bucket, dragged the bucket to the loft, and emptied it into the upper barrel. After completing this complex manufacturing process, the boy would go to the office to warm up, while the enema hose would start sobbing again. The liquid continued on its usual path from the upper reservoir to the lower.

      Alexander Ivanovich himself wasn’t quite sure which chemicals were being produced by the Revenge Cooperative. He had more important things to do. Even without the chemicals his days were already full. He moved from bank to bank, applying for loans to expand the operation. He signed agreements with state trusts to supply the chemicals and obtained raw materials at wholesale prices. Loans were also coming in. Reselling the raw materials to state factories at ten times wholesale was very time-consuming, and the black-market currency operations he conducted at the foot of the monument to the heroes of the battle of Plevna were also extremely labor-intensive.

      After a year, the banks and the trusts developed a desire to find out how much the Revenge Industrial Cooperative benefited from all the financial and material aid it received, and they wanted to know whether the healthy private establishment needed any further assistance. The commission, decked out in scholarly beards, arrived at the Revenge in three coaches. The chairman stared into Engels’s dispassionate face for a long time and kept banging on the fir counter with a cane, in an attempt to summon the administrators and members of the cooperative. Finally the door of the manufacturing plant opened, and a teary-eyed boy with a bucket in his hand appeared in front of the commission.

      An interview with the young representative of the Revenge revealed that the manufacturing process was going full-throttle, and that the owner had been gone for a week. The commission didn’t spend much time at the production plant. In its taste, color, and chemical composition, the liquid that babbled so busily in the enema hose resembled ordinary water, and that’s exactly what it was. Having established this incredible fact, the chairman said “Hmm” and looked at the other members, who also said “Hmm.” Then the chairman looked at the boy with a terrible smile and asked:

      “And how old are you?”

      “Twelve,” answered the boy.

      And then he burst out crying so inconsolably that the members ran outside, pushing each other on the way, climbed into their coaches, and left in total confusion. As for the Revenge Cooperative, all of its operations were duly recorded in the profit and loss balance sheets of bank and trust ledgers, specifically in the sections that say nothing about profits and deal exclusively with losses.

      On the same day that the commission had such a meaningful exchange with the boy at the Revenge, Alexander Ivanovich Koreiko got off the sleeper car of an express train two thousand miles from Moscow, in a small grape-growing republic.

      He opened his hotel room window and saw a small oasis town, complete with bamboo water lines and a shoddy mud-brick fortress. The town was separated from the sands by poplars and was filled with Asiatic hubbub.

      The next day he learned that the republic had started building a new electric power plant. He also learned that money was short, and that the construction, which was crucial to the future of the republic, might have to be halted.

      And so the successful entrepreneur decided to help out. He got into a pair of orange boots again, put on an embroidered Central Asian cap, and headed to the construction office with a fat briefcase in his hand.

      They didn’t receive him very warmly, but he carried himself with dignity, didn’t ask anything for himself, and insisted that the idea of bringing electricity to backward hinterlands was especially dear to his heart.

      “Your project is short of money,” he said. “I’ll get it for you.”

      He proposed to create a profitable subsidiary within the construction enterprise.

      “What could be easier! We will sell postcards with views of the construction site, and that will bring the funds that the project needs so badly. Remember, you won’t be giving anything, you will only be collecting.”

      Alexander Ivanovich cut the air with his hand for emphasis. He sounded convincing, and the project seemed sure-fire and lucrative. Koreiko secured the agreement—giving him a quarter of all profits from the postcard enterprise—and got down to work.

      First, he needed working capital. It had to come from the money allocated for construction. That was the only money the republic had.

      “Don’t worry,” he reassured the builders, “and remember that starting right now, you will only be collecting.”

      Alexander Ivanovich inspected the gorge on horseback. The concrete blocks of the future power plant were already in place, and Koreiko sized up the beauty of the granite cliffs with a glance. Photographers followed him in a coach. They surrounded the site with tripods on long jointed legs, hid under black shawls, and clicked their shutters for a while. When all of the shots were taken, one of the photographers lowered his shawl and said thoughtfully:

      “Of course, it would’ve been better if the plant was farther to the left, in front of the monastery ruins. It’s a lot more scenic over there.”

      It was decided that they would build their own print shop to produce the postcards as soon as possible. The money, as before, came from the construction funds. As a result, certain operations at the power plant had to be curtailed. But everybody took solace in the thought that the profits from the new enterprise would allow them to make up for lost time.

      The print shop was built in the same gorge, across from the power plant. Soon the concrete blocks of the print shop appeared right beside those of the plant. Little by little, the drums with concrete mix, the iron bars, the bricks, and the gravel all migrated from one side of the gorge to the other. The workers soon followed—the pay at the new site was better.

      Six months later, train stations across the country were inundated with salesmen in striped pants. They were selling postcards that showed the cliffs of the grape-growing republic, where construction proceeded on a grand scale. Curly-haired girls spun the glass drums of the charitable lottery in amusement parks, theaters, cinemas, on ships, and at resorts, and everyone won a prize—a postcard of the electric gorge.

      Koreiko’s promise came true: revenues were pouring in from all sides. But Alexander Ivanovich was not