"In O. Henry's world, establishment figures become boobs and rich men become dunces, while rogues become heroes and down-and-outers become gentlemen." Coconut Telegraph

In "Elsie in New York," Elsie is an innocent young woman who, upon the death of her father, must look for work to make a living. Her father expected her to trust to the goodheartedness of his previous employer, but Elsie prefers to make her own way in life. Although she visits an employment agency and applies for several positions, do-gooders interfere. Thinking they are saving her soul, in actuality they point her to her destruction.

In "The Purple Dress," two young women clerks have been saving money all year to buy new dresses for the one gala of their year, the annual Thanksgiving dinner given by their employer. Both are hoping to catch the eye of one attractive gentleman bachelor at the party. But interactions with a landlady and a dressmaker intervene, and things turn out much differently than either girl could have imagined.