Tobermory Explanation

Tone: I think the tone of the story is humorous. Saki even use obvious comic, ridiculous humor of a talking cat or the fact that he died by an elephant charging and killing him. He also uses more intricate jokes and set ups, for example he uses foreshadowing when Colvis is saying that he won't show up that night because he was "in the local newspaper office at the present moment, didacting the first installment of his reminisces." Also Saki uses sarcasm as humor when Clovis "having made this contribution to general cheerfulness." Which he is not really that cheerful. 

Theme: In my opinion the theme of the story is to be careful what you wish for because it might just come true. Appin tried so hard to teach something intelligence and it did become intelligent and enough so that it decided it was done with him.