the times; and one of the company called to a plain, clean old man, with white locks;-" Pray, Father Abraham, what think you of the times? Will not these heavy taxes quite ruin the country? How shall we ever be able to pay them? What would you advise us to?" Father Abraham stood up and replied, "If you would have my advice, I will give it you in short; for A word to the wise is enough, as Poor Richard says." They joined in desiring him to speak his mind, and, gathering round him, he proceeded as follows:

"Friends," said he, "the taxes are indeed very heavy, and, if those laid on by the government were the only ones we had to pay, we might more easily discharge them; but we have many others, and much more grievous to some of us. We are taxed twice as much by our idleness, three times as much by our pride, and four times as much by our folly; and from these taxes the commissioners cannot ease or deliver us, by allowing an abatement. However, let us hearken to good advice, and something may be done for us; God helps them that help themselves, as Poor Richard says.

"It would be thought a hard government that should tax its people one-tenth part of their time, to be employed in its service; but idleness taxes many of us much more; sloth, by bringing on diseases, absolutely shortens life. Sloth, like rust, consumes faster than labor wears; while the used key is always bright, as Poor Richard says. But dost thou love life? Then do not squander time, for that is the stuff life is made of, as Poor Richard says. How much more than is necessary do we spend in sleep, forgetting that The sleeping fox catches no poultry, and that There will be sleeping enough in the grave, as Poor Richard says.

"If time be of all things the most precious, wasting time must be, as Poor Richard says, the greatest prodigality; since, as he elsewhere tells us, Lost time is never found again; and what we call time enough always proves little enough. Let us then up and be doing, and doing to the purpose; so by diligence shall we do more with less perplexity.

"But with our industry we must likewise be steady, settled and careful, and oversee our own affairs, with our own eyes, and not trust too much to others; for, Three removes

are as bad as a fire; and again, Keep thy shop, and thy shop will keep thee; and again, If you would have your business done, go; if not, send.

"So much for industry, my friends, and attention to one's own business; but to these we must add frugality, if we would make our industry more certainly successful. A man may, if he knows not how to save as he gets, keep his nose all his life to the grindstone, and die not worth a groat at last. A fat kitchen makes a lean will.

Away, then, with your expensive follies, and you will not then have so much cause to complain of hard times, heavy taxes, and chargeable families.

"And further, What maintains one vice would bring up two children. You may think, perhaps, that a little tea or a little punch now and then, diet a little more costly, clothes a little finer, and a little entertainment now and then, can be no great matter; but remember, Many a little makes a mickle. Beware of little expenses: A small leak will sink a great ship, as Poor Richard says; and again, Who dainties love, shall beggars prove; and moreover, Fools make feasts, and wise men eat them.

"Here you are all got together at this sale of fineries and knickknacks. You call them goods; but, if you do not take care, they will prove evils to some of you. You expect they will be sold cheap, and perhaps they may for less than they cost; but, if you have no occasion for them, they must be dear to you. Remember what Poor Richard says: Buy what thou hast no need of, and ere long thou shalt sell thy necessaries. And again, At a great pennyworth pause a while. He means, that perhaps the cheapness is apparent only, and not real; or the bargain, by straitening thee in thy business, may do thee more harm than good. For in another place he says, Many have been ruined by buying good pennyworths. Again, It is foolish to lay out money in a purchase of repentance; and yet this folly is practised every day at auctions, for want of minding the Almanac. Many a one, for the sake of finery on the back, have gone with a hungry belly and half-starved their families. Silks and satins, scarlet and velvets, put out the kitchen fire, as Poor Richard says.

"But what madness must it be to run in debt for these superfluities! We are offered, by the terms of this sale, six months' credit; and that, perhaps, has induced some of us to attend it, because we cannot spare the ready money, and hope now to be fine without it. But, ah! think what you do when you run in debt; you give to another power over your liberty. If you cannot pay at the time, you will be ashamed to see your creditor; you will be in fear when you speak to him; you will make poor, pitiful, sneaking excuses; and, by degrees, come to lose your veracity, and sink into base, downright lying; for The second vice is lying, the first is running in debt, as Poor Richard says; and again, to the same purpose, Lying rides upon Debt's back; whereas a free-born Englishman ought not to be ashamed nor afraid to see or speak to any man living. But poverty often deprives a man of all spirit and virtue. It is hard for an empty bag to stand upright.

'What would you think of that prince, or of that government, who should issue an edict forbidding you to dress like a gentleman or gentlewoman, on pain of imprisonment or servitude? Would you not say that you were free, have a right to dress as you please, and that such an edict would be a breach of your privileges, and such a government tyrannical? And yet you are about to put yourself under such tyranny, when you run in debt for such dress! Your creditor has authority, at his pleasure, to deprive you of your liberty, by confining you in jail till you shall be able to pay him. When you have got your bargain, you may perhaps think little of payment; but, as Poor Richard says, Creditors have better memories than debtors; creditors are a superstitious sect, great observers of set days and times. The day comes round before you are aware, and the demand is made before you are prepared to satisfy it; or, if you bear your debt in mind, the term, which at first seemed so long, will, as it lessens, appear extremely short. Time will seem to have added wings to his heels as well as his shoulders. Those have a short Lent, who owe money to be paid at Easter. At present, perhaps, you may think yourselves in thriving circumstances, and that you can bear a little extravagance without injury; but,

Gain may be temporary and uncertain, but ever, while you live, expense is constant and certain; and It is easier to build two chimneys, than to keep one in fuel, as Poor Richard says; so, Rather go to bed supperless, than rise in debt.

"This doctrine, my friends, is reason and wisdom; but, after all, do not depend too much upon your own industry, and frugality, and prudence, though excellent things; for they may all be blasted, without the blessing of Heaven; and, therefore, ask that blessing humbly, and be not uncharitable to those that at present seem to want it, but comfort and help them. Remember, Job suffered, and was afterwards prosperous."

Thus the old gentleman ended his harangue. I resolved to be the better for it; and though I had at first determined to buy stuff for a new coat, I went away resolved to wear my old one a little longer. Reader, if thou wilt do the same, thy profit will be as great as mine. I am, as ever, thine to serve thee, RICHARD SAUNDERS.

TURNING THE GRINDSTONE.

WHEN I was a little boy, I remember, one cold winter's morning, I was accosted by a smiling man with an axe on his shoulder. "My pretty boy," said he, "has your father a grindstone?" "Yes, sir," said I. "You are a fine little fellow," said he; "will you let me grind my axe on it?" Pleased with the compliment of "fine little fellow," "Oh yes, sir," I answered: "it is down in the shop." "And will you, my man," said he, patting me on the head, "get me a little hot water?" How could I refuse? I ran, and soon brought a kettleful. "How old are you? and what's your name?" continued he, without waiting for a reply: "I am sure you are one of the finest lads that ever I have seen: will you just turn a few minutes for me?"

Tickled with the flattery, like a little fool, I went to work, and bitterly did I rue the day. It was a new axe, and I toiled and tugged till I was almost tired to death. The

school-bell rang, and I could not get away; my hands were blistered, and the axe was not half ground. At length, however, it was sharpened; and the man turned to me with, "Now, you little rascal, you've played truant: scud to the school, or you'll buy it!" "Alas!" thought I, "it is hard enough to turn a grindstone this cold day; but now to be called a little rascal is too much."

It sank deep in my mind; and often have I thought of it since. When I see a merchant over-polite to his customers, -begging them to take a little brandy, and throwing his goods on the counter,-thinks I, That man has an axe to grind. When I see a man flattering the people, making great professions of attachment to liberty, who is in private life a tyrant, methinks, Look out, good people! that fellow would set you turning grindstones. When I see a man hoisted into office by party spirit, without a single qualification to render him either respectable or useful,-alas! methinks, deluded people, you are doomed for a season to turn the grindstone for a booby.

LETTER TO MADAME HELVETIUS.
(Written at Passy.)

MORTIFIED at the barbarous resolution pronounced by you so positively yesterday evening, that you would remain single the rest of your life, as a compliment due to the memory of your husband, I retired to my chamber. Throwing myself upon my bed, I dreamt that I was dead and was transported to the Elysian Fields.

I was asked whether I wished to see any persons in particular; to which I replied, that I wished to see the philosophers. "There are two who live here at hand in this garden; they are good neighbors, and very friendly towards one another." "Who are they?" "Socrates and Helvetius." "I esteem them both highly; but let me see Helvetius first, because I understand a little French, but not a word of Greek." I was conducted to him; he received me with much courtesy, having known me, he said, by character, some time past. He asked me a thousand questions relative to the war, the present state of religion, of liberty, of the government in France.