Sam and Penrod declined, on the ground that this was absolutely proven to be of no avail, and Sam went to look for bricks.
These two boys were not unfeeling.

They sympathized with Herman; but they regarded the trousers as a loss about which there was no use in making so much outcry.

To them, it was part of an episode that ought to be closed.

They had done their best, and Sam had not intended to drop the trousers; that was something no one could have helped, and therefore no one was to be blamed.

What they were now interested in was the construction of a circus-cage for their good ole cat.
"It's goin' to be a cage just exactly like circus-cages, Herman," Penrod said, as he and Sam set the box down on the stable floor.