Evidently they were troubled with no doubt of their father's fond affection, or of the fact that he was their best earthly friend and wisest counsellor.

"There are so many people I want to give to," said Lulu; "it will take ever so much thinking to know how to manage it."

"Yes; because of course we want to give things they'd like to have, and that we'll have money enough to buy, or time to make," said Grace.

"Perhaps I can help you with your plans," said their father. "I think it would be well to make out a list of those to whom you wish to give, and then decide what amount to devote to each, and what sort of thing would be likely to prove acceptable, yet not cost more than you have set apart for its purchase."

"Oh what a nice plan, papa!" exclaimed Lulu. "We'll each make a list, sha'n't we?"

"Yes; if you choose. Max, my son, you may get out paper and pencils for us, and we will set to work at once; no time like the present, is a good motto in most cases."

Max hastened to obey and the lists were made out amid a good deal of pleasant chat, now grave, now gay.

"We don't have to put down all the names, papa, do we?" Grace asked with an arch look and smile up into his face.

"No; we will except present company," he replied, stroking her hair caressingly, and returning her smile with one full of tender fatherly affection.

The names were all written down first, then came the task of deciding upon the gifts.