I sit down to thank you very faithfully for your favor, namely, the book entitled 'Thoughtful Boys Make Thoughtful Men.' It is a jolly book, and I like it no end better than a cake, which would soon be ate up, and then nothing to show for it. I am reading your beautiful present regular, and hoping it will make me a thoughtful boy so as I may be a thoughtful man, no more at present, I am, Dear Miss ----, Your very sincere friend, THOMAS URQUHART." Our boys generally end up their letters in some such way as that, it being a method of making their epistles cover a little more paper. As I feared, Urquhart's letter was merely diplomatic. He had not come round to the opinion that after all a book was better than the cake, but he had seen the point of Fleming's sudden suggestion, that the best plan would be to "keep in" with his benefactress. Secundus had shown that if Miss M---- was bothered about this year's present, she would be less likely to send anything next year, and this sank into Urquhart's mind. Hence the tone of his letter of thanks. It remains to follow the inglorious career of this copy of "Thoughtful Boys make Thoughtful Men." First, Urquhart was openly contemptuous of it, and there seemed a probability of its only being used as a missile. Soon, however, he dropped hints that it was a deeply interesting story, following these hints up with the remark that he was open to offers. He and Fleming Secundus had quite a tiff about it, though they are again good friends. Secundus, it appears, had gone the length of saying that it was worth a shilling, and had taken it to his bed to make sure of this. Urquhart considered it as good as bought, but Secundus returned it to him next day. Examination of the book roused the suspicions of Urquhart, who charged Secundus with having read it by peeping between the pages, which, to enhance its commercial value, had remained uncut. This Secundus denied, but he had left the mark of his thumb on it. Eventually the book was purchased by Cocky Jones, but not without a row. Cocky went up to Urquhart one day and held out a shilling, saying that he would give it for "Thoughtful Boys Make Thoughtful Men." The owner wanted to take the shilling at once, and give up the book later in the day, but Cocky insisted on its being put into his hands immediately. That Jones should be anxious to become the possessor of an improving book surprised Urquhart, but in his haste to make sure of the shilling, he handed over "Thoughtful Boys Make Thoughtful Men." Within an hour of the striking of this bargain a rumor reached Urquhart's ears that Cocky had resold the work for one and sixpence. Inquiries were instituted, which led to a discovery. At our school there is a youth called Dicky Jenkinson, who, though not exactly a thoughtful boy, has occasional aspirations in that direction. Being for the moment wealthy, Jenkinson