The recurrence of the gift-making season admonishes us, now that times are not so prosperous as they were a few years ago, to spend our money judiciously— that is, to the best advantage. Extravagant outlays, or unnecessary purchases, ate among the things to be avoided. ; but careful investments and wise selections should be encouraged. Here is a plan suggested by the Philadelphia Led* ger, which is sensible and timely. It says : Begin by paying your little bills. If you owe a small account at the little shop round the corner, or the washerwoman has been kept in waiting for her wages, or the milk* man's bill is overdue, or there's a trifle due at the cobbler's, and the sewing woman has been told to call again, see to it. These are such little things that slip the memory, per haps. Bills of this class do not come in with printed heads and ornamental envelopes : they are not put on the mantelpiece like those the postman brings ; they are little scraps of paper, with a few figures scratched in the corner, or a boy or little g\rl calls to ask if it is "convenient," which it always ought to be. Some people seem to have an idea that the settling of these small accounts is conferring a favour — rather a meritorious act indeed — because, it is to be supposed, they might have been put off longer still. Especially is this true when the money is paid for service done, which passes quickly out of sight, while the new carpet and window shades and vases, the new coat and hat, are reminders in themselves. All the more, then, should there be reckoning when people are starting out with full purses to buy New Year's presents, and the question be asked, " How much of this money belongs to me?" It depends on the answer whether to go first to the purchase of expensive things or whe ther this, that, and the other forgotten dues are set aside and carried to their respective owners. So, when people are making out their lists of where to go and what to g*t for the children and sisters and aunts and mother* in-laws, let them first put down their little bills. 