than he anticipated; "but we'll have a happy New Year for all
that."

Simon's roasted potatoes were completely charred, he had been detained
so late; but there was a little meal in the centre of each, and
charcoal is not at all unhealthy. He went to bed, and in spite of his
cares, slept the sleep of the just.

A confused babbling awoke him at daylight. Master Bobby was standing
on his stomach, Miss Chiffy was seated nearly on his head, and baby
was crowing in its cradle. Happy New Years and kisses were exchanged.
"O, dear papa and mamma!" cried Bobby, "what a beautiful horse I found
in my stocking!"

"And what a beautiful wax doll, with eyes that move, in mine," said
Chiffy,--"and such a splendid rattle and coral in baby's. Now, pray go
down and see what there is in yours."

"This is some of your work, little woman," whispered Simon to his
wife. But the little woman denied it emphatically. Much mystified, he
hurried down to the breakfast room. The children had made the usual
offering of very hard and highly-colored sugar plums; but in each of
the two large stockings, stowed away at the bottom, was a roll of bank
notes, five hundred dollars in each.

"Somebody wants to ruin us!" cried Simon, bursting into tears. "This
is stolen money, and they want to lay it on to us."

"All I know about it," said Mrs. Quillpen, "is, that last night, just
before you came home, a sailor man came here with all these things,
and said they were for us, and made me promise to put them in the
stockings, as he directed, and say nothing about his visit to you."

"A sailor!" cried Simon--"I have it! I think I know who it is. Good
by--I'll be back to breakfast directly."

Simon ran to the office, and found, as he anticipated, Mr. Latitat
there before him.

"A happy New Year to you, sir," said he. "Have you seen your brother?"

"I have not," replied Mr. Latitat.

Simon then told him all that happened on the preceding night; the
apparition of the sailor,--the temptation,--the money found in the
stockings, in proof of which he showed the thousand dollars, and
stating his fears that they had been stolen, offered to deposit the
sum in his employer's hands.

"Keep 'em, shipmate; they were meant for you!" exclaimed Mr. Latitat,
suddenly and queerly, assuming the very voice and look of the nautical
brother of the preceding evening.

While Simon stared his eyes out of his head, Mr. Latitat informed him
that he had no brother--that he had d