Most of James' stories have a rich vein of very dry, subtle humour running through them. "Oh Whistle And I'll Come For You, My Lad" is easily hilarious in parts as it is terrifying.
"Wailing Well" has some excellent comic moments, before it takes a decidedly sinister turn. The horrible ending is all the more shocking for the wry asides and anecdotes that come before. As an example, here's the Annual Life-Saving Competition at Eton:
The practice, as you know, was to throw a selected lower boy, of suitable dimensions, fully dressed, with his hands and feet tied together, into the deepest part of Cuckoo Weir, and to time the Scout whose turn it was to rescue him. On every occasion when he was entered for this competition Stanley Judkins was seized, at the critical moment, with a severe fit of cramp, which caused him to roll on the ground and utter alarming cries. This naturally distracted the attention of those present from the boy in the water, and had it not been for the presence of Arthur Wilcox the death-roll would have been a heavy one. As it was, the Lower Master found it necessary to take a firm line and say that the competition must be discontinued. It was in vain that Mr. Beasley Robinson represented to him that in five competitions only four lower boys had actually succumbed. The Lower Master said that he would be the last to interfere in any way with the work of the Scouts; but that three of these boys had been valued members of his choir, and both he and Dr. Ley felt that the inconvenience caused by the losses outweighed the advantages of the competitions. Besides, the correspondence with the parents of these boys had become annoying, and even distressing: they were no longer satisfied with the printed form which he was in the habit of sending out, and more than one of them had actually visited Eton and taken up much of his valuable time with complaints. So the life-saving competition is now a thing of the past.