The point of view in O. Henry's humorously ironic short story, "The Cop and the Anthem" is omniscient narrator. The narrator tells the story in third person, but he is also aware of all the thoughts and feelings of any of the characters. This use of omniscient narrator is effective for O. Henry as he was a very well-traveled man who met characters from all walks of life.
The use of omniscient narrator is very important to O. Henry's tale. For, it is with the omniscient knowledge of Soapy's motivation for getting put into prison and his other motivations that so quickly contribute to the humor. For instance, Soapy rejecta charity because he knows that he will have to repay for it and be lectured.