Waifs from Washington V In this column, Umos. discusses New Year's Day.  First, he discusses how the holiday must be brutal on the poor and those in the Alms Houses.  Then, he moves on to a discussion of the New Year's customs in Washington.  He gives a humorous account of his first year of New Year's visits when the custom had not been adopted by members of Washington society.  He then illustrates the changes that have occured over the last ten years and discusses who visits with the President on the first day of the year.