HASKINS & S E L LS
CERTIFIED PUBLIC ACCOUNTANTS
BULLETIN EXECUTIVE OFFICES
HASKINS & SELLS BUILDING
37 WEST 39TH ST.. NEW YORK
SALT LAKE CITY
VOL. IV NEW YORK, DECEMBER 15, 1921 No. 12
The Spirit of Christmas
EA C H year the story has to be retold.
With each succeeding telling it perhaps
has a new and different meaning.
The significance changes as one grows
older. To the children it means toys and
Santa Claus and a Christmas tree; to the
young people, parties, dinners, dances,
and no end of good times. The grown-ups
accept it as a matter of course and somewhat
mechanically drill through the festivities
The occasion should have a message for
everyone. Young and old should derive
an inspiration from its coming. Unlike
the many and varied civil respites from
toil, it is one of our very few religious
celebrations which is in truth a holiday.
For that reason, if no other, it should perhaps
receive more than passing attention.
The evolution of the present day time
and significance is not without interest.
Ancient chronographers record much difference
of opinion as to the appropriate
date on which to celebrate the "mass of
Christ." By some it was contended that
it should take place on January 6, the
occasion of the coming of the Wise Men;
by others on March 25, the date of the
resurrection. It was not until the fifth
century that the great church adopted
the twenty-fifth of December, the time
of the physical birth, as the appropriate
date for the celebration. But in each
case, it will be noted, it is significant of
birth, either physical or spiritual, and
gifts, and general rejoicing.
So as Christmas has come down through
the years it has developed a connotation
of joy and gladness. It has become a
time when the stern realities and cares
of business life are laid aside; when grievances
are forgotten and enemies are
forgiven; when the heart is warmed and
the hand is given to deeds of kindness;
when pleasant words are spontaneous and
smiles are genuine; withal a season of
feasting and merrymaking.
The spirit of Christmas goes on and on.
It serves as an annual pick-up from the
trials and tribulation to which mankind is
heir. It is more than an emotion. It is
a spirit of birth and life; a renewer of
courage and hope. It is the story of
"peace on earth, goodwill to men." The
story of Christmas is never too old to be
retold. The spirit of Christmas is infinite.