All bowed their heads, and one of the oldest answered in a sonorous voice:—

“My report isn’t all I could wish. You know I look down on the commercial part of our city and have fine opportunities for seeing what goes on there. It’s my business to watch the business men, and upon my word I’m heartily ashamed of them sometimes. During the war they did nobly, giving their time and money, their sons and selves to the good cause, and I was proud of them. But now too many of them have fallen back into the old ways, and their motto seems to be, ‘Every one for himself, and the devil take the hindmost.’ Cheating, lying and stealing are hard words, and I don’t mean to apply them to all who swarm about below there like ants on an ant-hill—they have other names for these things, but I’m old-fashioned and use plain words. There’s a deal too much dishonesty in the world, and business seems to have become a game of hazard in which luck, not labor, wins the prize. When I was young, men were years making moderate fortunes, and were satisfied with them. They built them on sure foundations, knew how to enjoy them while they lived, and to leave a good name behind them when they died.

“Now it’s anything for money; health, happiness, honor, life itself, are flung down on that great gaming-table, and they forget everything else in the excitement of success or the desperation of defeat. Nobody seems satisfied either, for those who win have little time or taste to enjoy their prosperity, and those who lose have little courage or patience to support them in adversity. They don’t even fail as they used to. In my day when a merchant found himself embarrassed he didn’t ruin others in order to save himself, but honestly confessed the truth, gave up everything, and began again. But now-a-days after all manner of dishonorable shifts there comes a grand crash; many suffer, but by some hocus-pocus the merchant saves enough to retire upon and live comfortably here or abroad. It’s very evident that honor and honesty don’t mean now what they used to mean in the days of old May, Higginson and Lawrence.

“They preach below here, and very well too sometimes, for I often slide down the rope to peep and listen during service. But, bless you! they don’t seem to lay either sermon, psalm or prayer to heart, for while the minister is doing his best, the congregation, tired with the breathless hurry of the week, sleep peacefully, calculate their chances for the morrow, or wonder which of their neighbors will lose or win in the great game. Don’t tell me! I’ve seen them do it, and if I dared I’d have startled every soul of them with a rousing peal. Ah, they don’t dream whose eye is on them, they never guess what secrets the telegraph wires tell as the messages fly by, and little know what a report I give to the winds of heaven as I ring out above them morning, noon, and night.” And the old spirit shook his head till the tassel on his cap jangled like a little bell.

“There are some, however, whom I love and honor,” he said, in a benignant tone, “who honestly earn their bread, who deserve all the success that comes to them, and always keep a warm corner in their noble hearts for those less blest than they. These are the men who serve the city in times of peace, save it in times of war, deserve the highest honors in its gift, and leave behind them a record that keeps their memories green. For such an one we lately tolled a knell, my brothers; and as our united voices pealed over the city, in all grateful hearts, sweeter and more solemn than any chime, rung the words that made him so beloved,—

“‘Treat our dead boys tenderly, and send them home to me.’”

He ceased, and all the spirits reverently uncovered their gray heads as a strain of music floated up from the sleeping city and died among the stars.

“Like yours, my report is not satisfactory in all respects,” began the second spirit, who wore a very pointed cap and a finely-ornamented cloak. But, though his dress was fresh and youthful, his face was old, and he had nodded several times during his brother’s speech. “My greatest affliction during the past year has been the terrible extravagance which prevails. My post, as you know, is at the court end of the city, and I see all the fashionable vices and follies. It is a marvel to me how so many of these immortal creatures, with such opportunities for usefulness, self-improvement and genuine happiness can be content to go round and round in one narrow circle of unprofitable and unsatisfactory pursuits. I do my best to warn them; Sunday after Sunday I chime in their ears the beautiful old hymns that sweetly chide or cheer the hearts that truly listen and believe; Sunday after Sunday I look down on them as they pass in, hoping to see that my words have not fallen upon deaf ears; and Sunday after Sunday they listen to words that should teach them much, yet seem to go by them like the wind. They are told to love their neighbor, yet too many hate him because he possesses more of this world’s goods or honors than they; they are told that a rich man cannot enter the kingdom of heaven, yet they go on laying up perishable wealth, and though often warned that moth and rust will corrupt, they fail to believe it till the worm that destroys enters and mars their own chapel of ease. Being a spirit, I see below external splendor and find much poverty of heart and soul under the velvet and the ermine which should cover rich and royal natures. Our city saints walk abroad in threadbare suits, and under quiet bonnets shine the eyes that make sunshine in the shady places. Often as I watch the glittering procession passing to and fro below me, I wonder if, with all our progress, there is to-day as much real piety as in the times when our fathers, poorly clad, with weapon in one hand and Bible in the other, came weary distances to worship in the wilderness with fervent faith unquenched by danger, suffering and solitude.

“Yet in spite of my fault-finding I love my children, as I call them, for all are not butterflies. Many find wealth no temptation to forgetfulness of duty or hardness of heart. Many give freely of their abundance, pity the poor, comfort the afflicted, and make our city loved and honored in other lands as in our own. They have their cares, losses, and heartaches as well as the poor; it isn’t all sunshine with them, and they learn, poor souls, that

‘Into each life some rain must fall,