its face and comprehend its
import. Twice his eyes went over the brief lines, before he was clear
as to their meaning. They were as follows:--

"Received, January 1, 18--, of Abraham James, One Thousand Dollars,
in full of all demands.

"HIRAM EDGAR."

Hurriedly, now, did Mr. James unfold the letter that accompanied this
receipt. Its language moved him deeply.

"_Abraham James, Esq._,

"Dear Sir: I was not in a right state of mind when I gave directions
to have a suit brought against you. I have seen clearer since, and
wish to act from a better principle. My own affairs are prosperous.
During the year which has just closed, my profits have been better
than in any year since I started business. Your affairs, on the
contrary, are unprosperous. Heavy losses, instead of fair profits, are
the result of a year's tireless efforts, and you find yourself near
the bottom of the wheel, while I am sweeping upward. As I think of
this, and of my unfeeling conduct toward you in your misfortunes, I am
mortified as well as pained. There is an element in my character which
ought not to be there. I am self-convicted of cruelty. Accept, my dear
sir, in the enclosed receipt, the best reparation in my power to make.
In giving up this claim, I do not abandon an item that goes to
complete the sum of my happiness. Not a single comfort will be
abridged. It will not shrink the dimensions of my house, nor withdraw
from me or my family any portion of food or raiment. Accept, then, the
New Year's gift I offer, and believe that I have a purer delight in
giving than you in receiving. My best wishes are with you for the
future, and if, in anything, I can aid you in your arrangements with
creditors, do not fail to command my service.

"Most truly yours,

"HIRAM EDGAR."

For the space of nearly five minutes Mr. James sat very still, the
letter of Mr. Edgar before him. Then he folded it up, with the receipt
inside, and placed it in his pocket. Then he put away the inventories
he had been examining, and tore up several pieces of paper, on which
were sundry calculations. And then he put on his warm overcoat and
buttoned it to the chin.

"Edward," said Mr. James, as he walked down the store, "I shall not
return this afternoon. It is New Year's Day, and you can close up at
two o'clock."

It cost Mr. Edgar a