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as your credit might have been greatly affected by such an unnecessary delay. However, I impute it to your unwillingness to reveal the state of your affairs, and shall keep the note in my hands till your own becomes due, and for that purpose have returned the others, not doubting but you will send me the money at the time promised, which will greatly oblige,-Your sincere well-wisher.

LETTER LIV. From a young Man who had an pportunity to set

up in Business, but destitute of Money, to a Gentleman of reputed Benevolence.

Honoured Sir,-When you look at the subscription, you will remember my serving you with goods when I was apprentice to Mr. Hopkin, grocer, in the Strand. I have been a little above two years out of my time, which was spent in Mr. Hopkin's service, and the greatest part of my wages have been given to support an aged mother confined to a sick-bed. Mr. Hopkin died about ten days ago, and having no family, his executors (who are almost strangers to me) are going to let the shop. My worthy master has left me one hundred pounds in his will, but that is no way sufficient to purchase the stock in trade ; nor will they give any longer credit than twelve months. Being well acquainted with the trade, as also the customers, and having such a fair prospect of settling in business, I have presumed to lay before you. I have often heard of your willingness to serve those under difficulties, especially young people beginning the world. If you approve of this, and will advance so much on my bond, payable in a limited time, it shall be as safe as if in the hands of your banker. I shall be as frugal and industrious as possible, and the whole of my time

shall be employed in the closest attendance on the duties of my station, and shall acknowledge your kindness with gratitude as long as I live in this world. I hope this will not give any offence, and if you give me leave, I will wait on you, along with one of the executors, that you may hear their proposals. My character, as to honesty and fidelity, will bear the strictest inquiry, as is testified in my late master's will, as also by all with whom I have any dealings,- I am, honoured and worthy sir,

Your obedient humble servant.

success.

LETTER LV.

The Gentleman's Answer. Sir,— I have just received yours ; although much indisposed with the gout, yet I could not hesitate one moment in sending an answer. There is such an unaffected simplicity runs through the whole of your letter, that I am strongly inclined to comply with your request, and happy shall I think myself if your honest endeavours are attended with the desired

You need not give yourself the trouble of calling on me, lest it should interfere with your business. I will either call on you to-morrow, or send a friend to inquire into the particulars. In the meantime it gives me the greatest pleasure to hear that you have not been wanting in filial duty to an aged parent; and while you continue to act consis. tently with the principles, and regulate your conduct by the practice of virtue, you will have great reason to expect the divine blessing on whatever you undertake. Trade is of a very precarious nature, and if not attended to with assiduity and regularity, generally involves those engaged in it in the greatest difficulty, if not ruin. Let me beg, therefore, that when you become a master, you will avoid mixing in company with those who spend their time and substance in the fashionable follies of the present age. Such practices are inconsistent with the business of a tradesman ; and I am afraid that it is greatly owing to such, that we see the gazette so often filled with the names of bankrupts, who, if they had attended with assiduity to the duties of that station in which Providence had placed them, might have been a comfort to their families, and an honour to their different professions. But although I have no fears concerning your integrity, yet the best of men cannot be too often reminded of their duty.--I am, sir, your sincere well-wisher.

LETTER LVI. From the Servant of a Wholesale Dealer, to his

Master in London, giving an account of his Customers in the Country.

Sir,—I have visited the several towns between this and London, where any of your customers reside, and although they complain much of the decay of trade, yet their payments and orders have been as well as could reasonably be exp indeed I think trade is beginning to revive. I have the pleasure to inform you, that in the places where I have been, there is not any appearance of failing; and the people have been so well pleased with your goods and fair dealings, that I have obtained many new orders. I have likewise received a dividend of twelve shillings in the pound of the effects of Mr. Cambrick, the linen-draper, at Derby, and there is still something remaining, so that, upon the whole, your loss will not be so great as was at first expected. I have finished your business in this town, and set off to-morrow for Liverpool, where I shall expect to hear from you, if you have any thing particular to transact before I return, and am, with duty, and respect,—Your obedient and faithful servant.

ed ; and

LETTER LVII.

The Answer. Mr. Trueman,—I received yours, dated 2d instant at Manchester, and am extremely glad to hear of your success. Indeed it has, as you observed, been greater than I expected. I am much pleased with your honest fidelity, in transacting my business with so much care and industry; and as you now are at Liverpool, I shall take this opportunity of entrusting you with an affair of importance. There is daily expected at that port, the ship Nightingale, Captain Roberts, laden with sugar and indigo, from Jamaica ; and, as I am informed, the proprietors are desirous of disposing of the whole cargo by private contract. When you have examined the goods, I leave it to your own discretion to purchase the whole, as I think it must be an exceeding good bargain. If you have not money sufficient, give them an order on me for the remainder, payable at sight. I leave the whole to yourself, and shall expect to hear from you soon.

Yours, &c.

LETTER LVIII. From a Merchant's Clerk in London, to his Master

in the Country. Sir,–Our not hearing from you these three weeks has made us very uneasy, but still we hope you are well. The business has been carried on in the same manner in which you left it ; but yesterday an order came from New York for goods to the amount of five thousand pounds and upwards. You know the American credit, and therefore I would not do any thing till I heard from yourself. If you

please to write by the next post, I shall abide by your direction, and every thing shall be conducted by your order. We could not wish you to return before your health is fully re-established, although we long to see you every day. All the family are well, and I am,—Your obedient faithful servant.

LETTER LIX.

The Merchant's Answer. Mr. Thompson,-Yours I received this day, and am pleased to hear that my business succeeds so well. I always confided in your fidelity, and am glad to find that I have not been deceived. I am much better in my health than when I left London, although it is not perfectly re-established, but I hope it will be so in a short time. Concerning the American order, I am extremely glad to hear of it, not only on my account, but also of trade in general. Their credit to be sure is long, but I would rather trust to our brethren in that part of the world two years, than those who are our natural enemies one month. You may give orders for the different goods wanti to be got ready as soon as possible, and before they are completed I hope to be in town. I am much pleased to hear that all my servants are concerned for my welfare, as it will at all times give me the greatest happiness to make their situations as comfortable as is consistent with a state of servitude.--I am your affectionate master.

LETTER LX. Recommending a Man-Servant. Sir,--The bearer has served me with integrity and fidelity these three years, but having a desire to settle in London, he left my house about a week ago, and by a letter received from him this day, I

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