Belloc"s heroine is one of several figures he conceived in satirizing the moralistic tales used in Edwardian England to instill proper behavior in children. Regrettably, Simmonds has illustrated one of the author"s least hyperbolic--and thus least successful--verses. Matilda, an incorrigible fibber, calls the fire brigade out on a false alarm later, when fire does indeed break out, she is disbelieved and left to burn to death. Despite a few delectable moments--the firemen take particular pains to drench the family portraits--the tale overall is macabre rather than funny, both because its denouement is not especially inventive and because death by fire is all too common. And, apart from the marvelous glint in Matilda"s eye, Simmonds"s illustrations, chiefly in muted pinks and grays, are restrained. A more wildly exaggerated and satisfying spoof can be found in Belloc"s Jim, Who Ran Away from His Nurse and Was Eaten by a Lion , riotously illustrated by Victoria Chess. All ages.