Dear Children:-- I have read these letters to you just as Josiah wrote them. He is now about 12 years old, "working with two hammers, one with his foot, the other with his hand, striking off nails as fast as he can." But I should like to compare his writing with the writing of any little boys and girls of his age, that meet in our school-room. He has no nice desk to write on; his pens and ink are such as he can get. There were no pen and ink in his father's house three years ago; for no one could make letters there when you sent Josiah to school. You see his care for his little sisters. It did not take all the two gold sovereigns we sent him first to pay for his suit of clothes; it would have done, if he had determined to buy himself a nicer suit. But he remembered his sisters lovingly, and gave part of his money to buy each of them a shawl; and pretty nice shawls they were, we have not the slightest doubt, and took a considerable part of the money you sent him. He knew you were kind to him, but he did not think you would remember his sisters too, and send them something to make them warm and comfortable through the winter. They have received before this time the two sovereigns, or ten dollars, which you contributed for their New Year's present. How I wish that all of you who sent in your half dimes for them, could look in upon that nailer's family circle when they open the letter and see two bright gold sovereigns for the little ones. The baby will crow a little at that, and the mother, who dropped her head and wiped her eyes, as Josiah read to her out of the Citizen about that little girl in Newton, who went without milk so long that he might have a suit of clothes for Christmas, will drop her head again, but she will cry for joy, and there will be hopping up and down for the space of fifteen minutes, I reckon, and Josiah's black eyes will twinkle with the gladness in his heart; and the neighbor's children will know it all before the news is two hours old, and then you will have another letter from Josiah; and may be his oldest sister will try her hand at a few marks for you. And now, before I dismiss the School, I want to ask each boy and girl on these benches, who gave a half dime for Josiah's education, if the brightest silver dollar ever coined would buy of either of them that half dime? Would you sell for a dollar your share in his education and happiness, in the joy, hope and expectations which your gifts have brought to life in that poor nailer's cottage? There are some beautiful verses in the Bible which I hope you will write in your copy-books, and remember all your days. "He that giveth to the poor lendeth to the Lord, and he will repay." And have you not been paid fifty times over for what you gave Josiah? "It is more blessed to give than to receive," said One who gave the greatest gift that God could give to mail. Have you not found it so in regard to your gifts to Josiah? You see how happy you have made him; how blessed it has been to him to receive your presents. But how blessed and happy you must be to make him all this joy and gladness! Ask little Phebe Alcott there, if she has not got her pay ten times over for going without milk so many days that he might have some warm clothes for winter. Ask little Sarah Brown if she has not been