[THE NEW YEAR.]

THE closing of the year offers some epistolary temptations which it is hard to resist. One fiend says "write;" the other says "don't."

One fiend shows me the admirable things I might say, as, for instance: The old man going out sadly, and the young man coming in gleefully. This, done up with allusions to biers and shrouds and angels and roses, would be a stunner.

Again, I could make a strong point out of the hour-glass, with the grains of sand slipping through, skilfully keeping up the interest until I got to the last grain, which I could manipulate up to a thrilling denouement.

And then what a touching picture I might draw of 1867 frozen on his bier, his crown tumbled off and his sceptre broken; and what a bacchanalian revelry I might paint in introducing the birth of 1868.