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The Answer. Sir,-Yours I received, and am extremely sorry to hear of the death of my good friend, your late master, but at the same time, pleased to find that his business has fallen into such good hands as yours. You have double advantage over a stranger, as you are well acquainted both with your late master's trade and customers, which by his dealings with me appear to be very extensive. I have sent your order in ten bales marked 0 P, by the Speedwell, of Hull, John Thompson, master, and you will find them as good and cheap as any that are to be had in London. I heartily thank you for your offered correspondence, and shall on all occasions use you with honour. I wish you all manner of success, and am, &c.

LETTER XXXVI. To a Correspondent, requesting the Payment of a

sum of Money. Sir,---Although the balance of the account between us has been of long standing in my favour, yet I would not have applied to you at present, had not a very unexpected demand been made upon me for a considerable sum, which, without your assistance, it is not in my power to answer. When I have an opportunity of seeing you, I shall then inform you of the nature of this demand, and the necessity of my discharging it. I hope you will excuse me this freedom, which nothing but a regard to my credit and family could oblige me to take. If it does not suit you to remit the whole, part will be thankfully received by-Your humble servent.


The Answer. Sir,—I have just received yours, and am sorry to hear of your affliction. That the account between us was not sooner settled, was owing to the failure of two principal creditors. I have just received a remittance from Derby, and am greatly pleased that it is in my power to answer the whole of your demand. The balance between us is two hundred and fifty pounds, for which I have sent inclosed an order on Mr. Cash, the bariker. I hope you will surmount this and every other difficulty, and am,-Your sincere well-wisher.

LETTER XXXVIII. From a Merchant at Leghorn, to a Brother in Lon

don, desiring him to sell some Goods and purchase others.

Sir,—According to the agreement settled between us when I left England, I have sent, by the Charming Sally, Captain Johnson, twelve bales of raw silk, marked A Z, desiring you to dispose of them to the best advantage ; they are warranted good, as I examined every parcel separately, before they were sent on board. You will receive an order inclosed for several different articles of British manufacture, to be sent by the first ship sailing for this port. Let them be as good and cheap as possibly you can procure, as they are much wanted at present.

I am, sir, your humble servant. LETTER XXXIX.

The Answer. Sir,-Yours I received, and the twelve bales marked A Z, were delivered at the Custom-house. I immediately advertised them for sale at Caraway's in twelve different lots, but they were all purchased by an eminent manufacturer in Spitalfields, for nine hundred and forty pounds, which I have lodged in the bank in your name. 'I have likewise shipped on board the Despatch, Captain Hervey, the different articles which you ordered. There are twenty bales marked B M. I am told they are the best that can be had in London, and I doubt not of their giving satisfaction.--I am, sir, your humble servant,

LETTER XL. An urgent demand of Payment. Mr. Thompson,—The exigence of my affairs compels me thus importunately, nay, peremptorily, to write to you. Can you think it possible to carry on business in the manner you act by me? you know what promises you have made, and how, from time to time, you have broken them. Can I therefore depend upon any new ones you make ? if you use others as you


liow can you think of carrying on business ? if you do not, what must I think of the man who deals worse by me than he does by others ? if you think you can trespass more upon me than you can on others, that is a very bad compliment to my prudence, or your own gratitude ; for surely good usage should be entitled to the same in return. I know how to allow for disappointments as well as any man, but can a man be disappointed for ever ? trade is so dependent a thing, that it cannot be carried on without mutual punctuality. Does not the inerchant expect it from me for these very goods I send you ? and can I make a return to him without receiving it from you ? what can it answer to give you two years' credit, and then be at an uncertainty, for goods which I sell at a small profit, and have only six montlıs' credit for myself ? indeed, six

this will never do, I must be more punctually used by you, or else must deal as little punctually with others, and then what must be the consequence ? in short, sir, I expect a handsome payment by the next return, and security for the remainder ; as I am very loath to take any harsh measures to procure justice to myself, my family, and creditors. Sir, I am, if it be not your own fault,

Your faithful friend and servant.


The Answer. Sir, I acknowledge with gratitude the lenity you have at all times shewn, and my being obliged to disappoint you so often, gives me much uneasiness. I do assure you, sir, that I am not so ungrateful as my conduct has given you reason to believe. From the state of my accounts you will find, that the greatest part of iny property is in the hands of country dealers, who, although they seldom fail, yet their times of payment are very precarious and uncertain. However, to convince you of my integrity, I have sent by this day's post, an order for seventy pounds, and next week you shall receive one much larger. The remainder shall be sent in a very short time. I am determined for the future, to make the rules laid down in your excellent letter, a guide in my dealings with those people whose dilatoriness in making good their payments to me, obliged me to disappoint you ; and to convince you farther of my integrity, the goods which I order, till the oldaccount is paid off, shall be ready money. I doubt not but you will continue to treat me with the same good usage as formerly, and believe me to be unfeignedly,

Your obliged humble servant,

LETTER XLII. From a Young Person in Trade to a wiclesale

Dealer, who had suddenly made a demand on hirve.

Sir,--Your demand coming very unexpectedly, I must confess I am not prepared to answer it. I know the stated credit in this article used only to be four months ; as it has been always the custom to allow at least two months more, I did not think you would have sent for it till that time; and conse quently trusted to a practice so long established in trade. Sir, I beg you will not suppose it is any deficiency which hinders me from complying with your request, nor shall I ask any more than is usual. If you will be pleased to let your servant call this day three weeks for one half of the sum, it shall be ready, and the remainder in a fortnight after. In the meantime, I beg that you will not let any word slip concerning this, as very little will hurt a young beginner. Sir, you may take my word with the greatest safety, that I will pay you as I have promised ; and if you have any reason to demand the money sooner, be pleased to let me know, that if I have it not, I may borrow it ; for if I have lost credit with you, I hope I have not done so with all the world.

I am, Sir, your humble servant. LETTER XLIII.

The Answer. Sir, There is no person in the world, who could more willingly shew every indulgence to a young beginner than myself, and I am extremely sorry to press you on the present occasion ; but I have reasons; and although it is not always either fair or prudent to mention them, yet you will give me leave to ask the following question ; whether you have any dealings with an usurer near Moorfields,

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