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rt, while the latter is like a settlement day with Time, and Time certainly lets you have nothing off your account. But New Year's Day, except in Scotland, where, I believe, you are expected to go out and get drunk--always an easy obligation!--brings with it nothing but another year, and possesses all the "tonic" quality of novelty, besides the promise of a much happier and luckier one than the Old Year which has just been scratched off the calendar. It is like an annual Beginning Again, and beginning again much better. Besides, New Year's Day seems to be an anniversary which belongs to you alone, as it were. On Christmas Day you are expected to do things for other people, and you do (usually just the things they don't want); while on Birthdays people do things for you (and you wish to Heaven they'd neglect their duty). But New Year's Day doesn't belong to anybody but yourself, and you prospect the future with no reference to anybody whomsoever, and, better still, with no one likely to refer to you. Oh, the New Leaves you are going to turn! The blots you are going to erase! The copy-books you are going to keep spotless! The Big Things you are going to do with what remains of your life, and the big way you are going to do them! Besides, say what you will, there comes to you on New Year's Day the very first breath of Spring. The Old Year is dead, and you kick its corpse down the limbo of the Past and Done-with the while you plan out the New. So, looking forward in anticipation, you feel "bucked." You aren't expected to show "good will to all men" after a previous night's debauch on turkey, plum-pudding, and sweet champagne. Nobody comes down to breakfast on New Year's morning and weeps because "Dear Uncle John" was alive (and an unsociable old bore) "this time last year." Nobody adds to the day's joy by wondering if they will be "alive next New Year's Day," nor become quite "huffy" if you cheerfully remark that they very probably _will_. It doesn't invite the melancholy to become reminiscent, nor the prophet to assume the mantle of Solomon Eagle. New Year's Day belongs to nobody but yourself, and what you are going to make of the 365 days which follow it. You regard the date as a kind of spiritual Spring Cleaning, and to good housewives there is all the vigorous promise of a Big Achievement even in buying a pot of paint and shaking out a duster. And, though Fate usually helps to enliven Christmas-time by ar
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