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in every age there are some who, by bold adventures, or by favourable accidents, rise suddenly to riches, yet it is dangerous to indulge hopes of such rare events: and the bulk of mankind must owe their affluence to small and gradual profits, below which their expense must be resolutely reduced.

The reader must not, therefore, think me sinking below the dignity of a practical philosopher when I recommend to the consideration of all, from the statesman to the apprentice, a position replete with mercantile wisdom, A penny saved is twopence got; which may, I think, be accommodated to all conditions, by observing not only that they who pursue any lucrative employment will save time when they forbear expense, and that the time may be employed to the increase of profit; but that they who are above such minute considerations will find, by every victory over appetite or passion, new strength added to the mind, will gain the power of refusing those solicitations by which the young and vivacious are hourly assaulted, and in time set themselves above the reach of extravagance and folly.

It may, perhaps, be inquired by those who are willing rather to cavil than to learn, what is the just measure of frugality; and when expense, not absolutely necessary, degenerates into profusion. To such questions no general, answer can be returned; since the liberty of spending or necessity of parsimony may be varied without end by different circumstances. It may, however, be laid down as a rule never to be broken, that a man's voluntary expense should not exceed his revenue. A maxim so obvious and incontrovertible, that the civil law ranks the prodigal with the madman, and debars them equally from the conduct of their own affairs. Another precept arising from the former, and indeed included in it, is yet necessary to be distinctly impressed upon the warm, the fanciful, and the brave: Let no man anticipate uncertain profits. Let no man

presume to spend upon hopes, to trust his own abilities for means of deliverance from penury, to give a loose to his present desires, and leave the reckoning to fortune or to virtue.

To these cautions, which I suppose are, at least among the graver part of mankind, undisputed, I will add another, Let no man squander against his inclination. With this precept it may be, perhaps, imagined easy to comply; yet if those whom profusion has buried in prisons or driven into banishment were examined, it would be found that very few were ruined by their own choice, or purchased pleasure with the loss of their estates; but that they suffered themselves to be borne away by the violence of those with whom they conversed, and yielded reluctantly to a thousand prodigalities, either from a trivial emulation of wealth and spirit, or a mean fear of contempt and ridicule; an emulation for the prize of folly, or the dread of the laugh of fools.

THE CHAMBER OF A DYING FRIEND THE BEST SCHOOL OF WISDOM.

"Day presses on the heels of day,
And moons increase to their decay;
But you, with thoughtless pride elate,
Unconscious of impending fate,
Command the pillar'd dome to rise,
When lo! thy tomb forgotten lies."

HOR. FRANCIS's Trans.

I HAVE lately been called, from a mingled life of business and amusement, to attend the last hours of an old friend; an office which has filled me, if not with melancholy, at least with serious reflec

tions, and turned my thoughts towards the contemplation of those subjects which, though of the utmost importance and of indubitable certainty, are generally secluded from our regard by the jollity of health, the hurry of employment, and even by the calmer diversions of study and speculation; or, if they become accidental topics of conversation and argument, yet rarely sink deep into the heart, but give occasion only to some subtleties of reasoning or elegances of declamation, which are heard, applauded, and forgotten.

It is, indeed, not hard to conceive how a man, accustomed to extend his views through a long concatenation of causes and effects, to trace things from their origin to their period, and compare means with ends, may discover the weakness of human schemes; detect the fallacies by which mortals are deluded; show the insufficiency of wealth, honours, and power to real happiness; and please himself and his auditors with learned lectures on the vanity of life.

But, though the speculatist may see and show the folly of terrestrial hopes, fears, and desires, every hour will give proofs that he never felt it. Trace him through the day or year, and you will find him acting upon principles which he has in common with the illiterate and unenlightened; angry and pleased, like the lowest of the vulgar; pursuing with the same ardour the same designs; grasping, with all the eagerness of transport, those riches which he knows he cannot keep, and swelling with the applause which he has gained by proving that applause is of no value.

The only conviction that rushes upon the soul, and takes away from our appetites and passions the power of resistance, is to be found, where I have received it, at the bed of a dying friend. To enter this school of wisdom is not the peculiar privilege of geometricians; the most sublime and important precepts require no uncommon opportunities nor la

borious preparations; they are enforced without the aid of eloquence, and understood without skill in analytic science. Every tongue can utter them, and every understanding can conceive them. He that wishes in earnest to obtain just sentiments concerning his condition, and would be intimately acquainted with the world, may find instructions on every side. He that desires to enter behind the scene, which every art has been employed to decorate, and every passion labours to illuminate, and wishes to see life stripped of those ornaments which make it glitter on the stage, and exposed in its natural meanness, impotence, and nakedness, may find all the delusion laid open in the chamber of disease; he will there find vanity divested of her robes, power deprived of her sceptre, and hypocrisy without her mask.

The friend whom I have lost was a man eminent for genius, and, like others of the same class, sufficiently pleased with acceptance and applause. Being caressed by those who have preferments and riches at their disposal, he considered himself as in the direct road to advancement, and had caught the flame of ambition by approaches to its object. But, in the midst of his hopes, his projects, and his gayeties, he was seized by a lingering disease, which, from its first stage, he knew to be incurable. Here was an end of all his visions of greatness and happiness; from the first hour that his health declined all his former pleasures grew tasteless. His friends expected to please him by those accounts of the growth of his reputation, which were formerly certain of being well received; but they soon found how little he was now affected by compliments, and how vainly they attempted, by flattery, to exhilarate the languor of weakness and relieve the solicitude of approaching death. Whoever would know how much piety and virtue surpass all external goods, might here have seen them weighed T

against each other, where all that gives motion to the active and elevation to the eminent, all that sparkles in the eye of hope and pants in the bosom of suspicion, at once became dust in the balance, without weight and without regard. Riches, authority, and praise lose all their influence when they are considered as riches which to-morrow shall be bestowed upon another, authority which shall this night expire for ever, and praise which, however merited or however sincere, shall, after a few moments, be heard no more.

In those hours of seriousness and wisdom, nothing appeared to raise his spirits or gladden his heart but the recollection of acts of goodness, nor to excite his attention but some opportunity for the exercise of the duties of religion. Everything that terminated on this side of the grave was received with coldness and indifference, and regarded rather in consequence of the habit of valuing it than from any opinion that it deserved value; it had little more prevalence over his mind than a bubble that was now broken, a dream from which he was awake. His whole powers were engrossed by the consideration of another state, and all conversation was tedious that had not some tendency to disengage him from human affairs, and open his prospects into futurity.

It is now passed; we have closed his eyes, and heard him breathe the groan of expiration. At the sight of this last conflict I felt a sensation never known to me before; a confusion of passions, an awful stillness of sorrow, a gloomy terror without a name. The thoughts that entered my soul were too strong to be diverted, and too piercing to be endured; but such violence cannot be lasting; the storm subsided in a short time; I wept, retired, and grew calm.

I have from that time frequently revolved in my mind the effects which the observation of death

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