The saying that Christmas comes but once a year is found in Tusser’s verses on the farmer’s diet, added in the edition of 1580, as the reason to play and make good cheer at Christmas. He added a caution that the thrifty should still do as they should. People still use the saying.
Christmas comes but once a year
25 December · England
Still kept
At Christmas play and make good cheere, / for Christmas comes but once a yeere.
From Tusser's Five Hundred Points of Good Husbandry, p. 28. Read the original
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