The Four Million is O. Henry's second collection of short tales to be released. The title of the book alludes to the city's population during the time several of the stories are set, in New York City.The collection of twenty-five short tales features many of the author's most well-known works. In the days before Christmas, a young married couple struggles to buy gifts for one another in the touching tale "The Gift of the Magi." Delia sells her own hair to buy a platinum pocket watch chain, putting her husband's pleasure above her own. But when she gets back home, she discovers that Jim has made a comparable sacrifice.In "The Skylight Room," typist Miss Leeson rents the tiniest room at Mrs. Parker's boarding home as she searches for employment. She names a star "Billy Jackson" in a moment of silent desperation while gazing out of the room's tiny skylight, a vista she quickly finds difficult to afford. A homeless guy named Soapy is the focus of "The Cop and the Anthem." He commits a number of minor offenses as winter draws near in an effort to be brought to the safety of jail. But when his efforts fall short, he learns that justice has a harsh way of coming to light.