Just as it happens, then, on some gloomy day of winter, when we have “finished our book,” and the newspapers are tiresome, we take the opportunity to look through our letters and papers,—to arrange our desk, and put a little order in our scattered and littered memoranda,—somewhat in the same spirit will Conscience grasp a similar moment to go over the past, glance at bygone events, and make, as it were, a clearance of whatever weighs upon our memory. I 'm not quite certain that the best of us come out of this Bankruptcy Court with a first-class certificate. Even the most merciful to his own errors will acknowledge that in many things he should do differently were they to be done over again; and he must, indeed, have fallen upon a happy lot in life who has not some self-reproach on the score of kindness unrequited,—slight injuries either unforgiven or unequally avenged,—friendships jeopardized, mayhap lost, by some mere indulgence of temper,—and enmities unreconciled, just for lack of the veriest sacrifice of self-love.

Were there any such court in morals as in law, what a sad spectacle would our schedule show, and how poor even the most solvent amongst us, if called on for a list of his liabilities!

Lest our moralizing should grow uncomfortable, dear reader, let us return to Mr. Merl, now occupied, as he was, in this same process of self-examination. He sat with a little note-book before him, recalling various incidents of the past. And if the lowering expression of his face might be trusted, his reveries were not rose-colored; and yet, as he turned over the pages, it might be seen that moments of gratulation alternated with the intervals of self-reproach.

“Wednesday, the 10th,” muttered he to himself, “dined at Philippe's—supped with Arkright and Bailey—whist at double Nap. points—won four hundred and ten—might have made it a thousand, but B. flung the cards out of the window in a passion, and had to cease playing.

“Thursday—toothache—stayed at home, and played piquet with myself—discovered two new combinations, in taking in cards—Irving came to see me—won from him twenty pounds his mother had just sent him.

“Friday—a good day's work—walked into Martin for two thousand seven hundred, and took his bill at three months, with promise to renew—dined with Sitwell, and sold him my Perugino for six hundred—cost myself not as many francs—am to have the refusal of all Vanderbrett's cabinets for letting him off his match with Columbine, which, by the way, he was sure to win, as Mope is dead lame.

“Martin again—Saturday—came to have his revenge, but seemed quarrelsome; so I affected an engagement, and declined play.

“Sunday—gave him his revenge, to the tune of twelve hundred in my own favor—'Lansquenet' in the evening at his rooms—several swells present—thought it prudent to drop some tin, and so, lost one hundred and forty Naps.—Sir Giles Bruce the chief winner—rich, and within two months of being of age.

“Monday—the Perugino returned as a bad copy by Fava—took it at once, and said I was taken in myself—Sitwell so pleased that he sat down to écarté, and lost two hundred to me. I dine with him to-morrow.

“Tuesday—blank—dinner at Sitwell's—met Colonel Cardie, whom I saw at Hombourg, and so refused to play. It was, I suspect, a plan of Sitwell's to pit us against each other.