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until the rules of naval etiquette would allow of its interment. Cape Horn was now in sight, and as we rapidly neared it, the wind, northwest, increased so much, that at seven bells, in the afternoon watch, all hands were called to reef the topsails; and, immediately after, the legal time, eight bells, having arrived, came the solemn call, All hands to bury the dead! Every soul on board appeared on the lee-gangway, according to rule, and all standing uncovered, the lieutenant, acting as chaplain, commenced reading the solemn burial service of the Episcopal church, appointed to be used at sea; and the gangway board being placed on the rail, and the lashings cast off, and the jack withdrawn, it was ready to be cast into the sea. The wind had increased to such a degree, that it drowned the voice of the reader, so that only here and there a word was audible. The first-lieutenant waved his hand, at the proper place in the service, and the corpse was launched overboard; and the sullen plash fell impressively on every ear, announcing that another was gone to his long home.

We were now abreast of the Horn, about a mile distant, and although the wind was north-west, the waves dashed against those eternal rocks, in defiance of it, throwing the foam mountains high; and the loud roar of those conflicting oceans was a fitting requiem for the soul of him who slept beneath their troubled waters. The sun went down in the pride of his strength, and the full effulgence of his glory and his departing rays illumined three of the noblest of the works of God; the Atlantic ocean in front, the Pacific ocean on the right, and on the left, the bold promontory, Cape Horn, the last of the Andes.'

THE doubts and fears, however, born of uncertainty in relation to the last hours of Mr. GOULD, were happily soon after removed, by the reception of the few papers he left behind him, with letters from the captain of the Tweed, and the fellow passengers named in the following records, which resume and finish the diary from which we have quoted:

'SEPTEMBER 20TH, 1838. — I embarked on board the brig Tweed, Capt. Robinson, on the 13th, and we left Rio the next morning; and now I am bound home, to my beloved mother's and sister's embraces. But oh, my mother! I fear I shall never see HOME again! Perhaps this may be the last I shall ever write. I have every comfort on board this vessel; and Capt. R. is so kind to me!—and Lieut. NOLAND, of the Navy, who is a passenger, is very kind indeed. I am quite weak; my cough is terrible; and the pain in the heart at times

severe.

'SEPTEMBER 24TH. - Farewell, dear mother, and sisters, and brothers! My end is approaching. I can scarcely write. My head is dizzy. Bring me a light, George; let me seal this. Oh, if God would only spare me to get home, I would always bless his name!'

The leaf on which the above was written, was folded over, and sealed, and directed to the writer's mother, in Connecticut. Subsequently, after his own fears of speedy dissolution were frankly confirmed by his fellow passengers, he indicted a will, which plainly indicates the wandering of his mind, as his end approached. There is one touching 'item,' however, which serves to show the strength

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of his filial regard, even in death. To my beloved mother,' he dictates, 'I bequeath a nation's blessing, and my best love and affection.' Among the passengers in the Tweed,' were ISAAC MAYO, Esq., Com. United States' Navy, WILLIAM HENRY NOLAND, Esq., a lieutenant, and CLEMENT W. BENNET, a midshipman, in the same service. The two former of these gentlemen have borne testimony to the triumphant death of the subject of this article. Lieut. Noland recently writes, we are permitted to state, to a brother of the deceased, that having heard, previous to his coming on board, that the most eminent physicians in Rio had pronounced it impossible for him to reach home, his lungs being entirely gone, he was agreeably surprised to find him looking so much better than he had been led to suppose;' and being himself in extremely ill health, he considered his chance of reaching the United States at least equal to his own. He continues:

'We left Rio on the morning of the 14th September, when your dear brother and myself were first made acquainted; an acquaintance which I enjoyed as much as any I had ever made previously, and would to God it could have continued! His amiable temper and kind manners rendered him dear to all in the vessel; and I really believe that there was not an individual on board who would not willingly have sacrificed all he had, for your brother's recovery.

For a few days previous to his death, he became at times very delirious; and he died under the belief that his mother was dead, and near him. In his intervals of reason, he would say to me, 'Oh, Noland! I cannot live long; but I hope God will spare me to reach home, that I may die in my dear mother's arms.' He talked incessantly of his dear mother,' and of each of his family, calling them by name, and the words' dear Edward,'' dear Julia,' were constantly on his lips; and you may have the consolation of knowing, that he died happy, for I believe he was a true Christian. He would frequently get me to read to him portions of Scripture, and he was often in prayer; and he seemed to take great delight in trying to sing from his prayer-book, (which was constantly at his side,) even when his voice became too weak to be heard.

'I attended to laying him out after death, and we had him buried with the honors of war.

The steward was a most faithful, kind, and efficient nurse: indeed, I never witnessed any thing like it before; for, after attending to his day's duty, he would sit and watch by your brother all night, and could not be persuaded to take any rest.'

Next to the consolation of knowing that

'God's presence through his journey shone,
And crowned his journey's end,'

is the intelligence conveyed in this letter, that a spirit open to the best impulses of humanity, should have found such noble counterparts in the kind and manly hearts who relieved the last wants, and anticipated the last wishes, of our departed friend.

We should not omit, in conclusion, to tender our acknowledgments to Mr. GOULD's friends, for allowing us access to the documents from which this hasty and imperfect article is compiled.

L. G. C.

THE NEW YEAR.

BY GRACE GRAFTON, AUTHOr of 'old agE AND BEAUTY,' 'VIRTUE, AN ALLEGORY,' etc.

1.

WITH viewless wing and noiseless tread,

Again has Time his circle sped

Around this mundane sphere;

When springing from his airy car,

Furred to the chin, like northern czar,
Behold the gay New Year!

II.

From north to south, from east to west,
With right good cheer and racy jest,
How merrily they greet him!
While he, arrayed in gala trim,
In snowy vest, and sparkling gem,

Has smiles for all who meet him.

III.

And many a gift his bounteous hand
Scatters 'mid fair ones of the land,
Who wake at early morn;
And full of youthful joy and mirth,
Give him sweet welcome upon earth,
The New Year, freshly born!

IV.

To bounding hearts, the New Year brings
Peace, hope, and joy upon his wings;
Well may they dance and sing!
But t' those whose bliss is in the past,
Whose vanished joys have fled too fast,
What shall the New Year bring?

V.

For them, ah, nought! He cannot cure
The weariness which must endure,

Till rest comes with the grave;

Nor can he bring fresh pangs for those
Whose hearts have known life's list of woes;
Rest, rest is all they crave!

VI.

They hear congratulations loud,
And turn them from the busy crowd,
To cast a tear-dimmed eye

Back on the past, to years long ended,
Ere youth, and love, and joy were blended
With shades of memory!

VII.

A warning take, oh, gay New Year!
For while rejoicings meet my ear,
I hear a dying moan;

A dirge chimes in with passing bells,
Of thy poor brother's death it tells-
The Old Year, past and gone.

VIII.

Stay, stay thy steps, and leave some trace,
That future years shall not erase,

Some deed to virtue dear;

A few short months of swelling pride,
And thou, too, shalt be thrown aside,
The poor cast off Old Year!

A LAWYER'S LAMENTATION.

It is high time that such classes as may not have the honor of belonging to the trading community, or of residing in the mercantile world, should strike for their rights. The word strike' is not here used in its general acceptation, to stop working until wages may be raised, for professional men would starve, if they attempted that; but that they should associate themselves in some undertaking for common purposes, and bring their wandering tribes together, in a professional world. It makes us melancholy, to see the professional men, lawyers and clergymen, particularly, pushed aside by merchants, in all places, and upon all occasions, where and when a little money is to be had. It is very painful. The tone of the public mind cannot be sound in a community where such a preference is sustained, and the march of intellect has no chance at all. No matter how high a man's intellectual energies may have elevated him, or what weight of moral capital he may possess, if he happens to want money, he will find that in the market LL. D.' is not as useful as Dry Goods.' It was the remark of a very sensible writer upon this country, that we do not say that a man has an estate of some particular amount, but that he is worth that amount; making the sum the degree of his merit. Individually, as members of society, we commend virtue and piety loudly; we admire them very much; but D. D.' or 'the Rev.' will not help a note. We will take the reverend gentleman's promises for the eternal future, and think his piety sufficient collateral security; yet we cannot believe what he says about sixty days after date.' It would be amusing to see the countenance of a veteran shaver, as he read the note of the Reverend Dr. Somebody, for twenty dollars! some shaver whose only idea of the devil is, that he is the embodiment of 'Defalcation or Delay'—which latter would probably be his interpretation of 'D. D.' There is no commandment which says, Thou shalt discount a clergyman's note;' and in this there is sufficient assurance for the man of money that he is safe in a refusal.

Such, however, is not the philosophy of the arbiter of notes alone. Do we not, all of us, omit the performance of many good offices, which might minister to the wants or the happiness of our neighbors, because the decalogue is not staring us in the face? How many right-angled Christians are there in the world, who seem to be working their way to heaven with the square and compass; doing nothing which has been forbidden, yet deaf to those little whisperings of the heart, which tell us of kind charities not the subject of any especial command? We do not wish to be too grave; just moralized a little. The banks of the present day have no regard whatever for professional men; they treat them with supreme contempt. A doctor who chances to have a patient in a board of directors, may succeed through the fear of a dose of arsenic, and for other reasons to be mentioned hereafter; but the application of a lawyer for accommodation, is regarded as being absolutely impertinent.

Whose paper is this, brother director?'

'Break-down and Smash's, Sir; only ask for a hundred thousand.' Certainly; good paper that; let them have it. And whose note is this?'

'The note of Jonathan Snubbs, attorney at law, for fifty dollars.' 'The idea of a lawyer asking us for money! He has no right to want money.'

'But, brother director, he has a wife and large family to support; though to be sure we have nothing to do with that. There is no speculation in supporting wives and children.'

There is some reason for the neglect to which clergymen are subject with banks and men of money. It is not wise to place them in danger of having their thoughts brought down from the great future, to that of sixty days after date;' and no doubt this consideration has its influence. But there is no excuse for the contempt with which banks treat lawyers. It frequently happens to them to have the money of others in their hands, and they should be armed against temptation, by a conviction that, in case of necessity, they could easily obtain accommodation; else, they are obliged to discount their own notes with their client's money; and that is vulgar. At all events, upon fair and republican principles, the lawyers should come in for a share. The merchants and brokers have too long monopolized the business of borrowing all the money, failing for hundreds of thousands, and paying nobody; it is time that professional men should do the same. A merchant may fail, and move into a larger house upon the strength of it; if a lawyer fails, he must run for his life, and if he hides in a cow-shed, it is pulled down over his head. The fact is, that there are many bad consequences growing out of this system of preference for the mercantile world; consequences which affect the tone of society, and reach the hearts of men.

If a bank director meets a merchant, they are very polite to each other indeed the director is most probably a merchant himself. Whether he is or not, they are very civil to each other; bow, ask after wife and children, and so on. Neither the merchant nor the director knows that the lawyer has wife and children; lawyer knows. Neither touches his hat to the lawyer. If the omnibus is crowded, there is plenty of room for the merchant or the director; d-1the bit for the lawyer. And thus the poor lawyer is neglected by the merchant, and the man of money, until other classes of men follow the example, and treat him with like contempt. If he is so unfortunate as not to have any practice in his profession, some scoundrel in the shape of a directory-maker gets hold of him, and writes him down 'gentleman.' This puts the finishing stroke to him. If he feels a laudable desire to serve the public, and take care of their interests in congress, he must swear that he is not a lawyer; that he is a merchant or a mechanic; and then the people will not believe him.

The doctors of this age are in higher favor with the mercantile world, because they have sacrificed their independence, and sought refuge among the merchants from the dangerous attacks of the panacea men. They have, with a view to pleasing the merchants, increased the importation of drugs, by increasing the demand. Doctors hate panacea. They believe that the next world is peopled with evil spirits, corked up in panacea-bottles; that is to say, the bad world; and they think that the best preparation' for the better world, is a mixture of magnesia and salts, abundantly sprinkled with calomel, to be taken before going to bed. Henry's magnesia is pre

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