Winder receives a telegram on Christmas stating that his business deal failed and that he has lost everything. At the same time he receives letters from his children asking for expensive gifts. He can't bear to face his family and instead decides to throw himself in the river. When he goes to the river, however, he finds an orphan boy picking berries for a Christmas party, and he decides to buy gifts and dress up like Santa Claus for the children's party. After, he goes back to the river, but he meets his children who were worried about him and have resolved to change their ways.