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310 fall had made enough to open a good-sized picture and art store in New York City on Fourteenth street. He still runs the store and is making money fast, much to the disgust of Caleb Gulligan, who grows poorer each year.

After Matt left the auction business he settled down with his father in a quiet home on the Hudson River, not many miles above the great metropolis. He took care of his father until the next autumn, when Mr. Lincoln felt sufficiently recovered to go into business, and purchased the controlling interest in a large flour and feed establishment, The business is very prosperous. Ida Bartlett is stenographer and confidential clerk to the firm, and has a well-paying position, which will remain open for her so long as the kind-hearted young woman cares to occupy it. Matt did not fail to keep his former determination to give her a handsome Christmas present, and the two are likely to be life-long friends.

As for Matt himself, he has just finished a course at Columbia College, and next month will become the junior partner in a promising young law firm. Let us wish him every success, for the honest and fearless lad who was once the Young Auctioneer deserves it.