"The ebbing tide has left the sand
All hard and smooth and white,
And we will build a goodly fort,
And have a goodly fight."

Then Samuel he pullèd off
His hose of scarlet hue,
And Samuel he rollèd up
His breeches darkly blue.

And hand-in-hand with Reginald,
He hied him to the beach;
Each little boy a shovel had,
And eke a pail had each.

Then down upon the shining sand
Right joyfully they sat;
And far upon the shining sand
Each tossed his broad-brimmed hat.

Then valiantly to work they went,
Like sturdy lads and true;
And there they built a stately fort,
The best that they might do.

"Now sit we down within the walls,
Which rise above our head,
And we will make us cannon-balls
Of sand, as good as lead."

Now as they worked, these little boys,
Full glad in heart and mind,
The creeping tide came back again,
To see what it could find.

The creeping tide came up the sand,
To see what it could do;
And there it found two broad-brimmed hats,
With ribbons red and blue.

And "See now!" said the creeping tide;
"These hats belong, I trow,
To Reginald and Samuel;
I saw them here but now."

And "See now!" said the creeping tide;
"What hinders me to float
These hats out to the boys' mamma,
Is sailing in a boat?"