"Perhaps you'll understand this better. Seeing is believing, but believing is not seeing, unless you believe you see; and, so seeing, believe what you see. How's that?" "I suppose it's very true, indeed," answered Billy politely, but he was certainly at sea as to what Jack Frost was talking about. "Not a bit of it! What's the good of telling the truth when an untruth is more interesting?" "I don't agree with you," said Billy. "No sun ever does; I suppose you _are_ somebody's son?" "Yes, sir--I'm my mother's son." At this Jack Frost wept little icicles, saying: "Poor me--poor me--I'm an orphan." "An orphan?" said Billy. "That is too bad; how old are you?" "Only a million years. Mother died when I was born, and I sometimes feel so young and helpless without a mother to spank me." Billy thought this rather silly, but did not like to say so, for Jack Frost seemed to take it all very seriously. "Now that's over," said Jack suddenly. Looking up in Billy's face and smiling, "I just wanted to show you that I was a man of sentiment. Suppose we go into the Ice Palace and have a little light refreshment." "That would be nice," said Billy. "A little ice-cream, for instance." "That sounds cold." "It tastes colder," said Jack Frost, putting his arm through Billy's. "Come along, and if that's not enough you can have a glass of ice-water." "Ugh!" how the thought of the cold things made Billy shiver, and how like a cake of ice Jack Frost's arm was! "I--I thank you very much," he faltered, "but if you'd just as soon----" "Sooner," said Jack Frost; "what is it?" "I don't think I care for anything to eat." "Oh! but you must have something to cool you up; you'll take your death of warmness if you go into the heat without a cup of cold coffee to keep out the warm." And Billy allowed himself to be dragged along for fear that if he refused further, Jack Frost would think of something colder to give him. "Are you allowed to enter the palace whenever you wish?" asked Billy. "I don't have to wish--I just go in." "Who lives here?" "The Calcium King and his daughter Sterry Optican: she's an actress." "An actress?" exclaimed Billy. "Yes--she's a cold, proud beauty--but the King rules us with a light hand--here we are," and Jack Frost led Billy through the Ice Palace gates. "Who are those men?" asked Billy pointing to two tall, soldierly looking men who stood at either side of the gate with huge ice-picks in their hands. "The Ice Guard," whispered Jack Frost, "all picked men; let me introduce you to Calcium King."