"Stand off!" said Simon, assuming a heavy round ruler and a commanding attitude. "Don't you come anigh me, or there'll be a case of justifiable homicide here. How dare you counsel me to commit a robbery on your own brother? I wonder you ain't ashamed to look me in the face."

"A chap as has cruised as many years as I have in the low latitudes ain't afraid to look any body in the face," answered the "ancient mariner," grimly. "I made you a fair offer, shipmate, and you rejected it like a long-shore jackass as you are. Good night to ye."

Much to his relief, the sailor took himself off, and Simon, after locking and double locking his door, went to the post-office and deposited the letter with which he had been intrusted. As he lived a great way up on the Neck, he did not reach home until after all the clocks of the city had struck twelve, so that he was able to surprise his little wife, who was sitting up for him, with a "Happy New Year!"

He cast a rueful eye at the line of stockings hung along the mantel-piece in the sitting room, and then sorrowfully announced to his wife his failure to obtain money of Mr. Latitat.

"There'll be nothing for the stockings, Meg," said he, "unless what the poor children put in ours."

"I am very sorry," said his wife, who bore the announcement much better than he anticipated; "but we'll have a happy New Year for all that."

Simon's roasted potatoes were completely charred, he had been detained so late; but there was a little meal in the centre of each, and charcoal is not at all unhealthy. He went to bed, and in spite of his cares, slept the sleep of the just.

A confused babbling awoke him at daylight. Master Bobby was standing on his stomach, Miss Chiffy was seated nearly on his head, and baby was crowing in its cradle. Happy New Years and kisses were exchanged. "O, dear papa and mamma!" cried Bobby, "what a beautiful horse I found in my stocking!"

"And what a beautiful wax doll, with eyes that move, in mine," said Chiffy,—"and such a splendid rattle and coral in baby's. Now, pray go down and see what there is in yours."

"This is some of your work, little woman," whispered Simon to his wife. But the little woman denied it emphatically. Much mystified, he hurried down to the breakfast room. The children had made the usual offering of very hard and highly-colored sugar plums; but in each of the two large stockings, stowed away at the bottom, was a roll of bank notes, five hundred dollars in each.