me with the greatest indulgence. We have often been told by our worthy father that popery is little better than paganism, and I find it to be true ever since I settled in this city, where ignorance, superstition, and even idolatry, seem to reign in the most sovereign manner; and that dreadful tribunal the Inquisition, exercises such an unlimited authority over both the bodies and consciences of every person, that none dare utter their sentiments with freedom. We see little else in the streets, besides the processions of priests and monks; nor any other public representations, except the barbarous diversions of bull-fights, and the horrid practice of burning those unhappy people called heretics; whose greatest fault is often no more than speaking a word disrespectfully of the priests, or being absent one day from mass. Happy are you, dear sister, to live in a land of liberty: I long to see you again, but the necessity I am under of acquiring a perfect knowledge of my business obliges me to put up with many things in their nature disagreeable.

shall be glad to hear often from you, and that you may go on in the course of uninterrupted prosperity and happiness, is the constant prayer of Your affectionate brother.

LETTER XXVIII.

The Sister's Answer.

Dear Brother, I have been laid in about two months of a son, and Mr. Bell has such a respect for you, that the child is called by your name. I am glad to hear of the indulgence you receive from the gentlemen of the Factory, and I doubt not but you will continue to merit it. Good sense and good manners will always go hand in hand, and never fail of procuring respect. The account you sent us

of popish superstition, is consistent with the notions 1 always had of it, and I sincerely bless God that I am in a country where true religion is taught, and every sort of persecution abhorred. Your aunt Barton is lately dead, and has left you a considerable fortune, but I cannot at present mention the particulars; and indeed it is needless, as Mr. Bell will communicate them to you as soon as possible. In the meantime, dear brother, persevere in an uniform course of virtue, which alone can secure your present and future happiness. I have sent you a few presents, as also cloth for a suit of mourning for your late worthy aunt. Your time will soon be expired, when we shall be glad to see you once more in London, which is the earnest prayer of

Your ever affectionate sister.

LETTER XXIX.

From a Sailor at Plymouth, to his wife in London. Dear Betty,-We are just returned from a cruise against the Spaniards, and have given them such a drubbing, that I believe the Dons will soon be glad to make peace with England. We have sunk two, and taken three of their ships, wherein is great treasure but it will be some time before we receive our prize-money. However, I have six months' wages due, and have sent you an order, by which you will receive it, at the pay office in Broad-street. We will sail again in a few days. Do not be uneasy for me, my dear, as I hope the war will soon be over, and I shall have the pleasure, once more, to see you in London, there to spend the remainder of my days. I am your loving husband till death.

LETTER XXX.

From a young Woman, a Servant in London, to her Parents, desiring their consent to Marry.

Honoured Father and Mother, I have sent this to inform you, that one Mr. Wood, a young man, a cabinet-maker, has paid his addresses to me, and now offers me marriage. I told him I would do nothing without your consent, and therefore have sent this by William Jones, your neighbour, who called on me, and will inform you particularly of his circumstances.

The young man has been set up in business about two years, and is very regular and sober. Most people in the neighbourhood esteem him, and his business is daily increasing. I think I could live extremely happy with him, but do not choose to give him my promise, until I have first heard from you whatever answer you send shall be obeyed by Your affectionate daughter.

LETTER XXXI.

The Parents' Answer.

Dear Child, We received your letter by Mr. Jones, and the character he gives of the young man is so agreeable, that we have no objection to your marrying him; begging that you will seriously consider the duties of that important state, before it is too late to repent. Consider well with yourself, that according to your conduct to each other, you must either be happy or miserable as long as you live. There are many occurrences in life in which the best of men's tempers may be ruffled, on account of losses or disappointments: if your husband should at any time be so, endeavour to make him as easy as possible. Be careful of every thing he commits to your keeping; and never affect to appear supe

rior to your station; for although your circumstances may be easy, yet whilst in trade, you will find a continual want of money for different purposes. It is possible some of your more polite neighbours may despise you for a while, but they will be forced in the end to acknowledge, that your conduct was consistent with the duties of a married state. But above all, remember your duty to God, and then you may cheerfully look for a blessing on your honest endeayours. May God direct you in every thing for the best, is the sincere prayer of

Your loving father and mother.

PART II.

LETTERS ON BUSINESS.

LETTER XXXII.

From a Young Man in the Country, to a Merchant in London, offering Correspondence.

Sir, My apprenticeship with Mr. Wilson being expired, during which I had proofs of your integrity in all your dealings with my worthy master, my parents have given me two hundred pounds to begin the world, which you know is not sufficient to carry on trade to any advantage: that I may be able to sell my goods as cheap as possible, I would choose to have them from the first hand, and likewise the usual time of credit. If it is agreeable to you, I hereby offer my correspondence, not doubting but you will use me as well as you did Mr. Wilson, and you may depend on my punctuality with respect to payments.

My late master has no objection to my setting up, as it will not be in the least prejudicial to his business. I shall depend on your sending me the following order as soon, and as cheap as possible, and am, sir,-Your humble servant.

LETTER XXXIII.

The Merchant's Answer.

Sir, Yours I received, and am extremely glad to hear that your parents have enabled you to open a shop for yourself. Your behaviour to your last master was such that it cannot fail of procuring you many customers. I have sent you the goods with the Stafford waggon in twelve parcels, marked X, I, and I doubt not but you will be punctual in your returns, which will always enable me to serve you as low as possible, and with the best goods which I can procure. I heartily wish you success in business, and doubt not but you well know, that honesty and assiduity are the most likely means to insure it, and am,-Your obliged servant,

LETTER XXXIV.

From a young Man whose Master had lately died. Sir, I doubt not but you have heard of my late worthy master's death. I have served him as apprentice and journeyman above twelve years; and as my mistress does not choose to carry on the business, I have taken the shop and stock in trade, and shall be glad to deal with you in the same manner he did. I have sent the inclosed order, for payment of such bills as are due, and you may depend on punctuality with respect to the remainder, for which purpose let them be entered as my debt. Please to send the inclosed order, and let the goods be the best you have, which will oblige,

Your humble servant.