When those who have wasted their substance in riotous living, are awakened by a feeling sense of their approaching shame and misery, they generally muster up all they can procure, and at one stroke venture it all in the Stocks, where, if one is successful, most commonly twenty are ruined. What I have now told you is the result of long experience, and I doubt not but you will find too glaring proofs of it. It now remains, that I should, in compliance with your request, point out some rules to be observed, in order to carry on business, both with credit, honor, and profit. But I know of no method more proper than to act diametrically opposite to the conduct of those already mentioned.

Learn to be wise by others' harm,

And you shall do full well.

Never leave that undone till tomorrow that can be performed today.

Never trust that to either a friend or a servant which can be done by yourself.

Keep an account of every day's expense, and once at least every week, compare your debt with your credit.

Be not over anxious in acquiring riches. Trade is solid, but slow; and experience has long since convinced me, that those who are over hasty in acquiring riches, most commonly fail in their attempts, and soon find themselves real beggars. But, above all, remember, that "In vain do we rise soon, or sit up late, unless our labors are crowned with divine blessings." I leave these things to your consideration, and am

With great sincerity,

Your sincere well wisher.

LETTER 155.

From a Gentleman in decayed circumstances in the country, to another lately returned from the East Indies, recommending his Son to his protection.

SIR,

I was greatly pleased to hear of your arrival, but much more so, that you had acquired an ample fortune. You knew me, when my circumstances were not only easy, but likewise affluent; and you also know that at that time, I was glad of every opportunity of assisting my friends. But, alas! I am now in quite a different situation. By the loss of a ship from Jamaica, I was obliged to stop payment, and give up all to my creditors, who have generously allowed me a small annuity for my subsistence. When that fatal event took place, I retired into the country with my wife and children, and my time since has been spent in superintending their education. The bearer, my eldest son, is just twenty, and is very desirous of going to the East Indies; but my circumstances are such, that it is not in my power to give him any assistance, nor indeed do I know in what manner to proceed in an affair of so much importance. The friendship which subsisted betwixt us before you left England, gives me some encouragement to hope, that your elevation and grandeur will not make any alteration in your sentiments concerning benevolence, notwithstanding the depressed situation to which I am reduced. I rather think that my present distressed circumstances will plead more powerfully in favor of the youth, than if he was supported even by the recommendation of the whole body of directors. I have given him an education, perhaps beyond my circumstances, and.

suitable, I hope, to any situation in the mercantile world. His morals, so far as I know, are pure, and I doubt not his conduct will give satisfaction; if, therefore you will be pleased, either to take him under your own direction, or instruct me in what manner to proceed, in order to promote his interest, you will thereby confer a lasting obligation on an indulgent, though afflicted parent, and it shall be acknowledged with gratitude to the latest period of my existence.

I am, sir, your very humble servant..`

LETTER 156..

The Answer.

DEAR SIR,

When I read your affecting letter, I scarcely know whether I was more grieved to hear of your distressed circumstances, or filled with shame that I had been three months in England, and never inquired for one who had not only treated me with humanity, but even assisted me in making my first voyage to the Indies. Your house was an asylum to me when I was utterly destitute; and I should consider myself as an object of the utmost abhorrence, if I hesitated one moment in complying with your request, relating to the amiable youth who brought me the letter. But, in what light must I consider myself, were my gratitude to the best of men confined to such a favor as would cost me nothing, or what I would grant even to a stranger! No sir, I am sensible of benefits received, and should consider myself as a mean, abject wretch, if I did not acknowledge them with gratitude. I have just been with your son to the directors, and he is engaged as.

a writer at Bengal. If the climate agrees with his constitution, there is no great fear but he will soon acquire a considerable fortune. For which purpose, I have depos ited, in the hands of the supercargo, five hundred pounds, for his use, which you know is more than I had when I first embarked for that part of the world. But still, I should consider myself as acting very partially, if, whilst I am making provision for the son, I should forget his aged parents. The ships for India do not sail till next March, so that your son will have at least three months to remain with you before he embarks. He sets off with the coach tomorrow, and I have intrusted him with something for your immediate use. I intend calling to spend a few days with you next month, and be assured, that nothing in my power shall be wanting to make your life as agreeable as possible. I have not so far forgot the 'principles of a virtuous education, as to look with indifference on the various dispensations of Providence. How true is that saying of the wise man, "The race is not to the swift, nor the battle to the strong!" As human wisdom cannot discern the progress to earthly grandeur, so man's prudence is not always able to guard against calamitous events. I am determined therefore not to place too much confidence in riches, and shall only consider myself as the steward of that all bountiful God, from whom I have received them. This is my fixed resolution, and I hope no allurement whatever will tempt me to deviate from it.

I am, dear sir, your affectionate friend.

LETTER 157.

On Marriage, from a Lady in town to her Friend in the country.

DEAR MADAM,

Marriage is despised by some, and by others too muchcoveted. The first sin against the law of nature, and divine ordination; the last, too often, against their own peace and happiness. For those who are in extraordina ry haste for a settlement, do commonly extend their expectations beyond what they have possessed in a single. life, and many times the imaginary heaven proves a hell. Though your changing your condition had an extraordinary prospect, yet I hear my last letter, which was to wish you joy, found you in sorrow; but I know you are too well principled not to remember the time will come when the wicked shall cease from troubling, and the weary will be at rest. For if your husband continues so industrious to torment you, as the world represents him, I believe you can have but little rest till that time is come; unless it is by the inward peace of a good conscience, which none can take from you. This is a consolation which clamorous wives always lose, and which can never be recompensed by any point they gain, however apparently for their advantage.

Since the laws of God and nature have given men the supreme authority in marriage, we ought not first to accept them on these terms, and then mutiny upon all occasions. For though some men are so kind as to make our yoke light upon us, yet we take them "for better or worse;" and experience shows us that the odds are on the worse side. All this we should consider before we engage ourselves in those strict ties, which oblige us to