This holiday one-reeler is interesting for its unusual and unpredictable story, which combines some familiar elements that are still seen in today's family Christmas specials with some social commentary and some surprisingly drastic actions by the movie's young hero. In fact, if it were shown on television today, it would almost certainly generate some controversy. But it is also good technically, with some good outdoors photography at the beginning and some well-crafted special effects in the last half of the movie.
The story revolves around two children, an innocent, generous boy from a wealthy family and a good-natured but skeptical girl from a very poor family. It's an interesting setup, with obvious relevance both then and now. When the two children meet by accident, the boy becomes concerned about all the things she doesn't have, and he also finds out that she refuses to believe in Santa Claus, since she doesn't receive Christmas gifts. He comes up with a very forceful solution to the problem that might shock some audiences even today.
Every once in a while, Edwin S. Porter made a rather provocative, ethically ambiguous movie like this. It leaves you with an unusual combination of feelings, with some of the warmth typically associated with holiday stories, along with a bit of disorientation at the seemingly incongruous combination of story elements.
The special effects are almost lost in the story developments, but they are done quite well for their era. They are well-conceived, and are carried off almost seamlessly. The story itself is also told with a good pace and with details that register clearly. Overall, it's certainly an interesting feature to watch.