Is there nothing pleasing to the senses here on this narrow street that runs from the garment district on the west side to the smoke stacks on First Avenue? Money can, of course, buy the finest retreat into luxury. And here, on east 40th, I can take my Wisconsin-residing American Water Spaniel, Ollie, for a stay at the Ritzy Canine Carriage House. Inside, he can overnight either in Luxury quarters for a mere $65 per night (if he’d lose some weight, damn it, we could sneak him into the $60 per night category, but he’d have to shed 5 pounds and the dog refuses to take Atkins seriously, being utterly devoted to baguettes), or if I am feeling generous, I may let him stay at the Presidential Suite for $175 per night (there he’ll have custom bedding, toy chests, his own TV and VCR with a special selection from the video library).