family gift to myself. It was manifest that the yacht could not be got into the house, so Bills had had the model sent, and with it the information that the yacht itself was ready at Cramp's yard to go into commission whenever I might wish to have it. It fairly took my breath away. Then for my wife was a rope of pearls as thick as a cable, and long enough to accommodate the entire week's wash should the laundress venture to borrow it for any such purpose. All the children were fitted out in furs; there were four gold watches for the boys, diamond tiaras and necklaces of pearls and brilliant rings for the girls. My eldest son received not only the horses and carriages and the Corot he wanted, but a superb gold mounted toilet set, and a complete set of golf clubs, the irons being made of solid silver, the shafts of ebony, with a great glittering diamond set in the handle of each, these all in a caddy bag of seal-skin, the fur shaved off. There was a charming little naphtha launch and a horseless carriage for Jimmy, and, as for the baby, it was very evident that Old Bills had a peculiarly tender spot in his ghostly make-up for children. I doubt if the finest toy-shops of Paris ever held toys in greater variety or more ingenious in design. There were two armies of soldiers made of aluminum which marched and fought like real little men, a band of music at the head of each that discoursed the most stirring music, cannons that fired real shot—indeed, all the glorious panoply of war was there in miniature, lacking only blood, and I have since discovered that even this was possible, since every one of the little soldiers was so made that his head could be pulled off and his body filled with red ink. Then there was a miniature office building of superb architectural design, with little steam elevators running up and down, and throngs of busy little creatures, manipulated by some ingenious automatic arrangement, rushing hither and thither like mad, one and all seemingly engaged upon some errand of prodigious commercial import. Another delightful gift for the baby was a small opera-house, and a complete troupe of little wax prime donne, and zinc tenors, and brass barytones, with patent removable chests, within which small phonographs worked so that the little things sang like so many music—boxes, while in the chairs and boxes and galleries were matinée girls and their escorts and their bonnets and their enthusiastic applause—truly I never dreamed of such magnificent things as Old Bills provided for the occasion. He had indeed got me out of my immediate difficulty, and when I went to bed that night, after the happiest Christmas I had ever known, I called down the richest blessings upon his head; and why, indeed, should I not? We had between $400,000 and $500,000 worth of presents in the house, and they had not cost me a penny, outside of the $60,000 I had spent on the way uptown, and what could be more conducive to one's happiness than such a Yuletide Klondike as that?

This was many years ago, dear reader, before the extravagant methods of the present day crept into and somewhat poisoned the Christmas spirit, but from that day to this Old Bills has never ceased to haunt me. He has been my constant companion from that glorious morning until to-day, when I find myself telling you of him, and, save at the beginning of every recurring month, when I am always very busy and somewhat anxious about making ends meet, his society is never irksome. Once you get used to Bills he becomes a passion, and were it not for his singular name I think I should find him a constant source of joy.

It rather dampened my ardor, I must confess, when I found that the initials of the good old doctor, U. P., stood for Un Paid, but if you can escape the chill and irksomeness of that there is no reason why the poorest of us all may not derive much real joy in life from the good things we can get through Bills.

In justice to the readers of this little tale, I should perhaps say, in conclusion, that I read it to my wife before sending it out, and she asserts that it was all a dream, because she says she never received that rope of pearls. To which I retorted that she deserved to, anyhow—but, dream or otherwise, the visitation has truly been with me for many years, and I fear the criticism of my spouse is somewhat prompted by jealousy, for she has stated in plain terms that she would rather go without Christmas than see me constantly haunted by Bills: but, after all, it is a common condition, and it does help one at Christmas time in an era when the simple observance of the season, so characteristic of the olden time, has been superceded by a lavish expenditure which would bring ruin to the richest of us were it not for the benign influence of Bills, M.D.

The Flunking of Watkins's Ghost

The Flunking of Watkins's Ghost