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The attached is taken from Volume 1 of Ito Chuta's 500 satirical sketches on World War 1, titled "Ashurachō." The sketch is titled Japan Misses a Major Russian Order (皇國露國の大註文を逸す) and shows a Russian businessman glancing at a Japanese shopkeeper while walking towards an American shopkeeper's shop. In the context of the sketch it would make sense if the sign in the shop on the left reads "Amerika shop," (あめりか屋) but the second character from the top does not look like the kana "め". A correct transcription would be most appreciated.
The commentary beneath the sketch is by the Japanese businessman and philanthropist Ōkura Kihachirō, but it's well beyond my ability to decipher. Even a educated guess on what Ōkura is writing would be greatly appreciated.

The second (alternative) kana reads,
免　-　め　-　あ免リか屋

Commentary beneath in my reading and rough translation,

てっほうのねらひはつしてくやしくも
くやしこんて來たのやり返ししより
Teppō no nerai hazushite kuyashiku mo
kuyashikokonde kita no yarikaeshi shi yori

I missed the target with the gun, and came back regretful, more than I could have done in retaliation.

With regards,
I.Nagy

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