A HAPPY NEW YEAR.


Nature has made no marked division between the new year and the old, and
there is practically no difference in weather between the last week in
December and the first week in January. Perhaps it would be more logical
to have the year begin with the vernal equinox, but practically it makes
no difference at all. The year begins on the first day of January in all
Christian nations except Russia and her dependencies, and it is not
likely that any change will be made in future.

Yet, although there is no natural division, custom has made one that we
cannot help but notice. In the business and financial world the end of
the old year marks a distinct epoch, and the first of January is the
beginning of new accounts and new books. There is a general brushing up,
so to speak, and a number of new rules enacted, even if they are never
enforced.

There seems to be no reason why there should not be a moral brushing up,
as well as a business one. On the first of January, why should not every
one take an account of stock? Why not foot up all the good and bad done
in the old year, and find out on which side the balance lies? If bad, it
is a subject for correction; if good, it is a matter for congratulation.

It is not necessary for one to make the footings public, any more than a
business man takes the outside world into his confidence, but a perusal
may do a wonderful amount of good. Indeed, it is the only way by which
one can learn to avoid a repetition of the errors of the old year.

The first of the new year is called "happy" doubtless on account of the