After dinner Sam and his roommate took a walk. As they passed the Boston theater, Abner proposed going in; but Sam knew very well that the expense of both tickets would come upon him, and declined. "I am tired," he said; "I've been walking about all day, and, besides, I got up very early in the morning. I would rather go home and go to bed." "Lend me a dollar, and I'll go," said Abner. "I don't feel sleepy." "Not much," answered Sam. "When you've got your money, it will be time enough to go to the theater; but if you haven't got any more than I have, you'd better not go to the theater much." The reader may be surprised at such sensible advice proceeding from Sam; but he had begun to feel the responsibilities of life more keenly than ever before. For the first time, too, he saw how fool

