"I'm only sorry," said Bob's aunt, "that my own father and mother couldn't have lived to see the happiness and joy that has come to us. This has been the happiest Christmas Day I have ever spent." "Bob!" called his uncle. "Come here a minute. I almost forgot to give you something. Here's a letter that John White asked me to deliver to you." Bob took the letter, read it and then re-read it, his face a puzzle. What is it? "asked his uncle smiling. "I don't know," said Bob; "it's a peculiar kind of a letter, and I don't understand it at all." "Let me see it," asked his father, and Bob handed him the letter. After looking at it a moment, he read aloud: "This is to certify that we have this day bought the sixty acres of land adjoining Brookside Farm, on the east, for the sum of Eighteen Hundred Dollars ($1800), to be held in trust for Robert Williams, and to be turned over to him whenever he wishes to take possession. The sum of $1800, the purchase price, to be paid to the First National Bank at his convenience and draw six per cent. interest until paid. The first payment of One Hundred Dollars ($100) on account, is hereby acknowledged. (Signed), The First National Bank, John White, President." "What does it mean, Uncle Joe?" asked Bob, looking at his uncle, who was smiling across at him. "Well, it simply means this, Bob: John White wanted to make sure when you got ready to buy a farm that there'd be one waiting for you. He persuaded Bruce Wallace to sell him his sixty acres adjoining Brookside on the east. He said he wanted you to have the land next to Brookside. That was the only piece that had the proper exposure and good water; besides this, he pointed out that the water from our pond runs through this also, and that there is a place there where you can have a pond of your own, if you want it." "What about the $100 on account, Uncle Joe?" asked Bob. "Oh," laughed his uncle, "that's your Christmas gift from John White." Bob was silent while he tried to realize the full purport of the letter. Then he suddenly said: "I've no money to buy a farm, Uncle Joe." "He doesn't say that you have to take it up right away, or that you have to pay for it by any particular time. You see, Bob, since the new concrete road has been built, farms are soon going to advance in price and he wanted you to have the advantage of buying yours at the original price. He feels you are largely responsible for the improvements that have been made in this section and that you should benefit by them." "I guess we'll have to sing Edith's 'Happy Farmer' song again," said Bob's aunt, as she seated herself at the piano and struck up the familiar air, in which they all joined with a will. XXIV COST ACCOUNTING