The first edition is inscribed by the author to three-year-old Janet Aitken, who nicknamed Kipling ‘Mr Sad’ after his drooping moustache and rare smile.
Published in London by Macmillan and Co in London, 1902, it is offered for £6750.
It is among 250 items featured in the latest catalogue, including works by Charles Dickens, Virginia Woolf and Agatha Christie.