horrid state of affairs, or, rather, putting off the evil hour, for ultimately the truth would have to be told. It was growing dark. Outside I could hear the joyous hum of the busy streets; the clanging of the crowded cable-cars, going to and fro, bearing their holiday burden of bundle-laden shoppers, seemed to sound musically and to tell of peace and good-will. Even the cold, godless world of commerce seemed to warm up with the spirit of the hour. I alone was in misery, at a moment when peace and happiness and good-will were the watchwords of humanity. My distress increased every moment as I conjured up before my mind's eye the picture of the coming morn, when my children and their mother, in serene confidence that I would do the right thing by them, should find the tree bare of presents, and discover, instead of the usual array of bonds and jewels, and silver services, and horses and carriages, and rich furs, and priceless books (the baby had cut his teeth the year before on the cover of the Grolier edition of Omar Khayyam, which, at a cost of $600, I had given him, bound in ivory and gold, with carbuncles adorning the back and the title set in brilliants)—discover, instead of these, I say, mere commonplace presents possessing no intrinsic worth—why, it was appalling to think of their disappointment! To be sure, I had purchased a suit of Russian sables for madam, and had concealed a certified check for $25,000 in the pocket of the dolman, but what was that in such times, hard as they were!

And you may imagine it was all exquisitely painful to me. Then, on a sudden, I seemed not to be alone. Something appeared to materialize off in the darker corner of the study. At first I thought it was merely the filming over of my eyes with the moisture of an incipient and unshed tear, but I was soon undeceived, for the thing speedily took shape, and a rather unpleasant shape at that, although there was a radiant kindliness in its green eyes.

"Who are you?" I demanded, jumping up and staring intently at the apparition, my hair meanwhile rising slightly.

"I'm Dr. Bills," was the response, in a deep, malarial voice, as the phantom, for that is all it was, approached me. "I've come to help you out of your troubles," it added, rather genially.

"Ah? Indeed!" said I. "And may I ask how you know I am in trouble?"

"Certainly you may," said the old fellow. "We ghosts know everything."

"Then you are a ghost, eh?" I queried, although I knew mighty well at the moment I first saw him that he was nothing more, he was so transparent and misty.

"At your service," was the reply, as my unexpected visitor handed me a gelatinous-looking card, upon which was engraved the following legend:

U. P. BILLS, M.D.,

"The Spook Philanthropist."

Troubles Cured While You Wait.

"Ah!" said I, as I read it. "You'll find me a troublesome patient, I am afraid. Do you know what my trouble is?"

"Certainly I do," said Bills. "You're a little short and your wife and children have expectations."

"Precisely," said I. "And here is Christmas on top of us and nothing for the tree except a few trifling gems and other things."

"Well, my dear fellow," said the kindly visitant, "if you'll intrust yourself to my care I'll cure you in a jiffy. There never was a case of immediate woe that I couldn't cure, but you've got to have confidence in me.

"Sort of faith cure, eh?" I smiled.

"Exactly," he replied. "If you don't believe in Old Bills, Old Bills cannot relieve your distress."

"But what do you propose to do, Doctor?" I asked. "What is your course of treatment?"

"That's my business," he retorted. "You don't ask your family physician to outline his general plan to you when you summon him to treat you for gout, do you?"

"Well, I generally like to know more of him than I know of you," said I, apologetically, for I had no wish to offend him. "For instance, are you allopath, or a homœopath, or some hitherto untrodden path?"

"Something of a homœopath," he admitted.

"Then you cure trouble with trouble?" I asked, rather more pertinently, as the event showed, than I imagined.

"I cure trouble with ease," he replied glibly. "You may accept or reject my services. It's immaterial to me."

"I don't wish to seem ungrateful, Doctor," said I, seeing that the old spook was growing a trifle irritated. "I certainly most gratefully accept. What do you want me to do?"

"Go home," he said, laconically.

"But the empty tree?" I demanded.

"Will not be empty to-morrow morning," said he, and he vanished.

I locked my study door and started to walk home, first stopping at the café down-stairs and cashing a check for $60,000. I had confidence in Old Bills, but I thought I would provide against possible failure; and I had an idea that on the way uptown I might perhaps find certain little things to please, if not satisfy, the children, which could be purchased for that sum. My surmise was correct, for, while Old Bills did his work, as will soon be shown, most admirably, I had no difficulty in expending the $60,000 on simple little things really worth having, between Pine Street and Forty-second. For instance, as I passed along Union Square I discovered a superb pair of pearl hat-pins which I knew would please my second daughter, Jenny, because they were just suited to the immediate needs of the talking doll she had received from her aunt on her birthday. They were cheap little pins, but as I paid down the $1,800 they cost in crisp hundred dollar bills they looked so stunningly beautiful that I wondered if, after all, they mightn't prove sufficient for little Jenny's whole Christmas, if Bills should fail. Then I met poor old Hobson, who has recently met reverses. He had an opera-box for sale for $2,500, and I bought it for Martha, my third daughter, who, though only seven years old, frequently entertains her little school friends with all the manner of a woman of fashion. I felt that the opera-box would please the child, although it was not on the grand tier. I also killed two birds with one stone by taking a mortgage for $10,000 on Hobson's house, by which I not only relieved poor old Hobson's immediate necessities, but, by putting the mortgage in my son Jimmy's stocking, enriched the boy as well. So it went. By the time I reached home the $60,000 was spent, but I felt that, brought up as they had been, the children would accept the simple little things I had brought home to them in the proper spirit. They were, of course, cheap, but my little ones do not look at the material value of their presents. It is the spirit which prompts the gift that appeals to them—Heaven bless 'em! I may add here, too, that my little ones did not even by their manner seem to grudge that portion of the $60,000 spent which their daddy squandered on his immediate impulses, consisting of a nickel extra to a lad who blacked his boots, thirty cents for a cocktail at the club, and a dime to a beggar who insisted on walking up Fifth Avenue with him until he was bought off with the coin mentioned—a species of blackmail which is as intolerable as it is inevitable on all fashionable thoroughfares.

But their delight as well as my own on the following morning, when the doctor's fine work made itself manifest, was glorious to look upon. I frankly never in my life saw so magnificent a display of gifts, and I have been to a number of recent millionaire weddings, too. To begin with, the most conspicuous thing in the room was the model of a steam yacht which Old Bills had provided as the