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be made by me, upon you for rent, until it suits you to pay it; for I am well convinced, you will not keep it from me any longer.

I am yours sincerely,

LETTER XLVIII.

From a country farmer on the same occasion. Honoured Sir, AM extremely sorry that, through a variety of unforeseen

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as this. The season last year was bad, but I was enabled to pay you. This has turned out much worse, and it being so long before we could get the corn home, it is not yet fit to be sold. I only beg your patience about two months longer, when I hope to pay you faithfully, with gratitude.

I am, sir, your honest tenant,

and humble servant.

LETTER XLIX.

The answer. Mr. Clover, 1

HOPE that from the whole of my conduct ever since

you first became my tenant, that you cannot have reason to allege any thing against me. I never treated you with rigour, as I always considered you an industrious honest

Make yourself perfectly easy concerning the payment of your rent, till I come to the country in the sum. mer, and if things are as you represent them (and I doubt not but they are) you may be assured of every reasonable indulgence.

man.

I am yours,

LETTER L. From an insolvent debtor, to his principal creditor, re

questing the acceptance of a composition. Sir, THEN I first entered upon business, I little thought

that ever I should be under the necessity of writing to you on such a subject as this; but experience teaches

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me, that it is much better to acknowledge the state of affairs to my creditors, than put them to the expense of taking out a commission of bankruptcy. To you, there. fore, sir, as the person to whom I am principally indebted, do I address myself on this melancholy occasion, and must freely acknowledge that my

affairs are very much perplexed. I have these ten years past endeavoured to acquire something to myself, but in vain. The variety of different articles which I have been obliged to sell on credit, and the losses sustained thereby, always kept me in low circumstances; and often when I paid you money, I had none left for the support of my family. If you

will be pleased to employ any prudent person to examine my books, I doubt not but you will be convinced, that the whole of my conduct has been consistent with the strictest rules of honesty; and if it shall appear so to you, I must beg you will be pleased to call a meeting of the creditors, and lay it before them. I have not spent any more than was absolutely necessary for the support of my family, and every thing remaining shall be delivered up. When all this is done, I hope you will accept of it, as it is not in my power to do any more, and consider me as one whose misfortunes call for pity instead of resentment.

LETTER LI.

The answer.

Sir,

affecting letter; and should consider myself as very cruel indeed, if I refused to comply with a request so reasonable as that made by you. I have employed a worthy person, a friend of mine, to examine your books, the result of which shall be immediately laid before the other creditors, and if it is as you represent, you need not be afraid of any harsh usage. I always considered you as one of the greatest integrity, and am determined to lay down a plan for your future support. In the mean time, I have sent you a trifle to defray your expenses, (ill the other affairs are settled, and am,

Your sincere well-wisher.

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From a tradesmar to a wholesale dealer, to delay pay

ment of a sum of money.

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Sir,

note to you will be payable in ten days, and I

am sorry to inform you that although I have considerable sums in good hands, yet none of them are due these three weeks, which is all the time I require. It is a favour I never asked of any one till this moment, and I hope for the future never to have occason to repeat it, I am really distressed for your answer; but as a proof of my sincerity, have sent inclosed three notes subscribed by persons well known to yourself, and although they exceed my debt, yet I have no objection to your keeping them as security till due. Let me beg to hear from you, as soon as this comes to hand, which will greatly oblige

Your humble servant.

LETTER LIII.

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The answer
Sir,
T was extremely fortunate for you that your letter

arrived the day after it was written, for I was to have paint your npie away yesterday, and I could not have had an opportunity of recalling it in time to have served you. Indeed it was imprudent not to communicate the news to me sooner was your credit might have been greatly affected by such an unnecessary delay. However I impute it to your unwillingness to reveal the štáte 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

Xaut sincere well-wisher.

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LETTER LIV. From a young man who had an opportunity 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 Mr. Hopkin, grocer; in the Strand. I have been little above two years out of my time, which was spent in Mr. Fapkin'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 ways 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 it 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 in dustrious as possible, and the whole of my time shall be employed in the closest attendance to 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 iheir proposals. My character as to honesty and fidelity will bear the striciest inquiry, as is testified in my late master's will, and also by all with whom I have any dealings.

honoured and worthy sir, Your obedient humble servant.

I am,

LETTER LY.

The gentleman's answer. Sir, LHAVE just received yours, and although I am much in. disposed with the gout, yet could not hesitate one moment

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in sending an answer. There is such an appearance of honesty, together with 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 success. 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 mean time, 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 consistently with ihe 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 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 lime 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 lbe 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 ia

London, giving an account of his customers in the
country.

Sir,
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don, where any of your customers reside, and although they complain much of the decay of trade, yet their payments and orders bave been as well as could reasonably be expected; and indeed I think trade is beginning to revive. I have the pleasure to inform you, that in the

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