Why does the New Year start at the darkest  time of all?

Why does the New Year start at the darkest  time of all?
When the stars are gleaming  more than the sun can  shine all day
And the heart lashed to the lost and loved  resents death’s wall
Why does the New Year start at the darkest  time of all
When the speedy Tees from High Force  frozen  falls
When I see in dreams   your  face as the  white flowers  down I lay.
Why does the New Year start at the darkest  time of all?
When the stars are gleaming  more than the sun can  shine these days