how his property had been squandered, and his gifts undervalued; while, as the best and only compensation they could make for this behavior, I was to receive double attention and unabating respect. I could not but felicitate myself upon having made my appearance at so favorable a juncture, when so many seemed sensible of my value, and agreed as with one consent to do me justice. It was thus, in good humor with myself and my dependants, that I commenced my sanguine career: and moving onward in my swift but regular course, began to distribute of my substance as I passed. Though it is true that I gave but little at a time, yet my donations were so perpetual that all who stood ready to receive as I dealt them out, might have become rich: but very early in my career I began to experience considerable disappointment from observing, that although I was still spoken of in terms of general respect, yet that my individual gifts were despised or misemployed. Many of my precious moments have I seen thrown away with great contempt, as of no value, although they were of the very same quality as those weeks and months of which they still continued to acknowledge the importance."

Here the Old Year called for his account books, and turned over the pages with a sorrowful eye. He has kept, it appears, an' accurate register of the moments, minutes, hours, days, weeks, and months which he has issued; and sub

joined, in some places, notices of the use to which they have been applied. These particulars it would be tedious to detail; perhaps the recollection of our readers may furnish them as well. But we must notice one circumstance: upon turning to a certain page in his accounts, the old man was much affected, and the tears streamed down his furrowed cheek. This was no other than the register of the forty-eight Sundays which he has already issued; and which, of all the wealth he had to dispose of, has been, it appears, the most scandalously wasted. 'These," said he, were my most precious gifts. I had but fifty-two of them: alas! how lightly have they been esteemed." Here, upon referring back to certain old memorandums, he found a long list of vows and resolutions which had a particular reference to these fifty-two Sundays. This, with a mingled emotion of grief and anger, he tore into a hundred pieces, and threw them on the embers, by which he was endeavoring to warm his shivering limbs.

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"And yet I feel,” said he, more pity than indignation towards these unhappy offenders; they were far greater enemies to themselves than to me. But there are a few outrageous ones, by whom I have been defrauded of so much of my substance, that it is difficult to think of them with patience; that notorious thief Procrastination, for instance, of whom every body has heard, and who is well known to have wronged my venerable

father of so much of his property. There are also three noted pickpockets, Sleep, Sloth, and Pleasure, from whom I have suffered much; besides a certain busybody called Dress, who under the pretence of making the most of me, and taking great care of my gifts, steals away more of my property than any two of them.”

As for me, all must acknowledge that I have performed my part towards friends and foes. I have fulfilled my utmost promise, and been more bountiful than many of my predecessors. My twelve fair children have, each in turn, aided my exertions and their various tastes and dispositions have all conduced to the general good. Mild February, who sprinkled the naked boughs with delicate buds, and brought her wonted offering of early flowers, was not of more essential service, than that rude, blustering boy March, who though violent in his temper, was well intentioned and useful. April, a gentle tender-hearted girl, wept his loss, yet cheered me with many a smile. June came crowned with roses, and sparkling in sunbeams, and laid up a store of costly ornaments for her luxuriant successors. But 1 cannot stay to enumerate the graces and good qualities of all my children. You, my poor December, dark in your complexion, and cold in your temper, greatly resemble my first-born January, with this difference, that he was most prone to anticipation and you to reflection."

"If there should be any, who, upon hearing my dying lamentation, may feel regret that they have not treated me more kindly, I would beg leave to hint, that it is still possible to make some compensation for their past conduct, by rendering me, during my few remaining days, as much service as may yet be in their power: let them testify the sincerity of their sorrow by an immediate alteration in their behavior. It would give me particular pleasure to see my only surviving child treated with respect: let no one slight her offerings: she has a considerable part of my property still to dispose of, which, if well employed, will turn to good account. Not to mention the rest, there are four precious Sundays yet in her gift; it would cheer my last moments to know that these had been better prized than the past."

"It is very likely, at least after my decease, that many may reflect upon themselves for their misconduct towards me. To such I would leave it as my dying injunction, not to waste time in unavailing regret; all their wishes and repentance will not recall me to life. I shall never, never return! I would rather earnestly recommend to their regard my youthful successor, whose appearance is shortly expected: I cannot hope to survive long enough to introduce him: but I would fain hope that he will meet with a favorable reception; and that in addition to the flattering honors which greeted my birth, and the fair promises which

deceived my hopes, more diligent exertion, more persevering effort may be employed. Let it be remembered, that one honest endeavor is worth ten fair promises."

Having thus spoken, the Old Year fell back on his couch, nearly exhausted; and trembling so violently as to shake the last shower of golden leaves from his canopy. Let us all hasten to testify our gratitude for his services, and repentance for our abuse of them, by improving the few remaining days of his existence, and by remembering the solemn promises we made him in his youth. This is the best preparation we can make for his expected successor.

IX.

THEORY AND PRACTICE.

ONE evening, during the vacation, Frank, a tall school boy, amused his younger brother Harry, by reading an essay which had gained him the first prize at school. The subject was Self-Denial. Frank was a clever lad, and had acquitted himself very well. He represented his subject in so striking a light, that it made a considerable impression on the mind of his young