I do not know it, but have posted it at Goodreads on the "what's the name of that book" discussion group. I'll report back with the results if no one solves it here first!

You could also try on Abebooks.com Booksleuth

http://forums.abebooks.com/abesleuthcom

or

on Librarything

name that Book

http://www.librarything.com/groups/namethatbook

is it a short story in a collection, or a stand alone book?

Two suggestions from goodreads:
Sunshine Sketches of a Little Town
or try the link below-it is Project Gutenburg, Scroll down to Leacock's name, click on a book to read it.

Here is a link that might be useful: project gutenberg

It's not from Sunshine Sketches, which I own, and know fairly well. I may have read it in a Harrowsmith magazine and I'm sure I read it many years ago. It revived my opinion of Mr. Leacock. I've looked everywhere, though I am by no means an expert google seacher.

did you try contacting the magazine? maybe someone there will remember it.
and are you spelling his name correctly?

Here is a link that might be useful: harrowsmith website