ot enough for both of us. How glad he'll be to
see me to-morrow, hey, old Ink-and-tape?"

Simon had his doubts about that matter, but told the sailor to come in
the morning, and see.

"That I will," said the tar, "and start him up with a rousing Happy
New Year! But I say, shipmate, I don't want to sleep in the
watch-house. Have you never a shilling about your trousers?"

Simon answered that he hadn't a cent.

"Why, don't that brother of mine give you good wages?"

"Enormous!" said Simon.

"What becomes of it all?"

"I spend it all--I'm very extravagant," said Simon, shaking his head.
"And then, I'm sorry to say, your brother isn't always punctual in his
payments. To-night, for instance, I couldn't get a cent from him."

"Then I tell you what I'd do, shipmate," said the sailor,
confidentially. "I'd overhaul some of his letters. Steam will loosen a
wafer, and a hot knife-blade, wax. I'd overhaul his money-letters and
pay myself. Ha! ha! do you take? Now, that letter you've got in your
fin, my boy, looks woundy like a dokiment chock full of shinplasters.
What do you say to making prize of 'em? wouldn't it be a jolly go?"

"Stand off!" said Simon, assuming a heavy round ruler and a commanding
attitude. "Don't you come anigh me, or there'll be a case of
justifiable homicide here. How dare you counsel me to commit a robbery
on your own brother? I wonder you ain't ashamed to look me in the
face."

"A chap as has cruised as many years as I have in the low latitudes
ain't afraid to look any body in the face," answered the "ancient
mariner," grimly. "I made you a fair offer, shipmate, and you
rejected it like a long-shore jackass as you are. Good night to ye."

Much to his relief, the sailor took himself off, and Simon, after
locking and double locking his door, went to the post-office and
deposited the letter with which he had been intrusted. As he lived a
great way up on the Neck, he did not reach home until after all the
clocks of the city had struck twelve, so that he was able to surprise
his little wife, who was sitting up for him, with a "Happy New Year!"

He cast a rueful eye at the line of stockings hung along the
mantel-piece in the sitting room, and then sorrowfully announced to
his wife his failure to obtain money of Mr. Latitat.

"There'll be nothing for the stockings, Meg," said he, "unless what
the poor children put in ours."

"I am very sorry," said his wife, who bore the announcement much
better