“CARROTS.” they? One day I tied a shawl of mother’s. on,—it was a red and gold shawl,—and I sweeped it about just like a peacock, — that would be pretty.” “T don’t think mermaids’ tails are like that,” said Carrots doubtfully; “but they ave pretty ladies, aren’t they, Floss?” “ Beautiful,” said Floss; “but they’re very sad. They come up to the shore at night and comb their hair, and cry dreadfully.” “What do they cry for?” asked Sybil and Carrots, pressing up to Floss, and forgetting all about the lovely sand-house. «Because they—no, you couldn’t wunder- stand,” she broke off; “it is no good telling “Oh do tell!” said the children. “Well,” said Floss, “I read in a book of Cecil’s, they cry because they haven’t got any souls. When they die they can’t go to heaven, you see.” Sybil and Carrots looked very solemn at this; then a sudden thought struck Carrots.