As to what that much or little to be given and to be saved shall be, there is more room for discussion. Julius Cæsar and his wife have declared in favor of a tenth for each, which in their case means fifteen hundred dollars given, and fifteen hundred dollars saved, which leaves them a net income of twelve thousand dollars to spend, and they have no children. I am inclined to think that if every man with ten thousand dollars a year and a family were to give away three hundred dollars, and prudently invest seven hundred dollars, charity would not suffer so long as at present, and would be no less kind. Unquestionably those of us who come out on December thirty-first just even, or eight or nine dollars behind instead of ahead, and would have been able to spend a thousand or two more, are the ones who find charity and saving so difficult. Our friends who are said to have too much for their own good help to found a hospital or send a deserving youth through college without winking. It costs them merely the trouble of signing a check. But it behooves those who have only four instead of forty times as much as Rogers, if they wish to do their share in relieving the needs of others, to do so promptly and systematically before the fine edge of the good resolutions formed on the first of January is dulled by the pressure of a steadily depleted bank account, and a steadily increasing array of bills. Charity, indeed, is more difficult for us to practise than saving, for the simplest method of saving, life insurance, is enforced by the “stand and deliver” argument of an annual premium. Only he, who before the first crocus thrusts its gentle head above the winter’s snow has sent his check to the needy, and who can conscientiously hang upon his office door “Fully insured; life insurance agents need not apply,” is in a position to face with a calm mind the fall of the leaf and the December days when conscience, quickened by the dying year, inquires what we have done for our neighbor, and how the wife and the little ones would fare if we should be cut down in the strength of our manhood.