"I suppose it's very true, indeed," answered Billy politely, but he was certainly at sea as to what Jack Frost was talking about.

"Not a bit of it! What's the good of telling the truth when an untruth is more interesting?"

"I don't agree with you," said Billy.

"No sun ever does; I suppose you are somebody's son?"

"Yes, sir—I'm my mother's son."

At this Jack Frost wept little icicles, saying: "Poor me—poor me—I'm an orphan."

"An orphan?" said Billy. "That is too bad; how old are you?"

"Only a million years. Mother died when I was born, and I sometimes feel so young and helpless without a mother to spank me."

Billy thought this rather silly, but did not like to say so, for Jack Frost seemed to take it all very seriously.

"Now that's over," said Jack suddenly. Looking up in Billy's face and smiling, "I just wanted to show you that I was a man of sentiment. Suppose we go into the Ice Palace and have a little light refreshment."