"Dear Sir: I was not in a right state of mind when I gave directions to have a suit brought against you. I have seen clearer since, and wish to act from a better principle. My own affairs are prosperous. During the year which has just closed, my profits have been better than in any year since I started business. Your affairs, on the contrary, are unprosperous. Heavy losses, instead of fair profits, are the result of a year's tireless efforts, and you find yourself near the bottom of the wheel, while I am sweeping upward. As I think of this, and of my unfeeling conduct toward you in your misfortunes, I am mortified as well as pained. There is an element in my character which ought not to be there. I am self-convicted of cruelty. Accept, my dear sir, in the enclosed receipt, the best reparation in my power to make. In giving up this claim, I do not abandon an item that goes to complete the sum of my happiness. Not a single comfort will be abridged. It will not shrink the dimensions of my house, nor withdraw from me or my family any portion of food or raiment. Accept, then, the New Year's gift I offer, and believe that I have a purer delight in giving than you in receiving. My best wishes are with you for the future, and if, in anything, I can aid you in your arrangements with creditors, do not fail to command my service. "Most truly yours, "HIRAM EDGAR." For the space of nearly five minutes Mr. James sat very still, the letter of Mr. Edgar before him. Then he folded it up, with the receipt inside, and placed it in his pocket. Then he put away the inventories he had been examining, and tore up several pieces of paper, on which were sundry calculations. And then he put on his warm overcoat and buttoned it to the chin. "Edward," said Mr. James, as he walked down the store, "I shall not return this afternoon. It is New Year's Day, and you can close up at two o'clock." It cost Mr. Edgar a struggle to write the receipt in full. A thousand dollars was a large sum of money to give away by a single stroke of the pen. Love of gain and selfishness pleaded strongly for the last farthing; but the better reason and better feelings of the man prevailed, and the good deed was done. How light his heart felt, how suddenly the clouds were lifted from his sky, and the strange pressure from his feelings! It was to him a new experience.