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Thursday. “ Leave the bill, and I will look it over.”

20. “There seems to be a mistake in the bill; I never had this article-take it back to your master, and tell him to examine his

books."

24. « Just gone out.”

29. “I am busy now: tell your master I'll call on him as I go into the town.

Feb. 16. - Bless me? I quite forgot to call. This bill is not discharged-bring me a receipt any time to-morrow, or next day.”

17. “Gone to. London, and won't be at home till next month."

March 12: “ What! did not I pay that bill before I went out of town?— Are you going farther?"-"Yes.”—“Very well; call as you come back, and I'll settle.”-Calls, and hé is gone to dinner at Holmfirth.

16. « Plague of this bill!-" I don't believe I have so much cash in the house-Can you give me change for £100 note ?"-"No.". 56. Then call in as you pass, to-morrow."

18. “Not at home.”

25. Appoint a day! Pray what does your master mean? Tell him I'll call upon him, to know what he means by such a message.”

April 14. “What! no discount !"_" Sir, it has been due these two years."'-" There's your money then.”_" These notes won't pay."-" Then you must call again; I have no loose cash in the house."

And here ends the payment of £9. 14s. 6d. with three doubtful notes.

But these are only a sample, after all, of the many excuses I must receive; and the most mortifying part of the business is, that such

various delays, obtain the use of the money, and in some cases, tire out the patience of the creditor, I must say, indeed, that they are remarkably civil; they give me the prettiest words; they send their compliments and kind love to Mrs. L- , and the dear little ones'

-but,' plague on them, they won't send the money.

As my fellow tradesmen labour under the same hardships, in these respects as myself, I hope you will not refuse this humble statement of our case; and, if it produce the payment of any one bill, which I should have to hunt after, you will merit the hearty thanks of,

Mr. Editor,
Your humble Servant,

JOHN
Huddersfield.
Christmas-Day.

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PIETY, and gratitude to God, contribute, in a high degree, to enliven prosperity. Gratitude is a pleasing emotion. The sense of being distinguished by the kindness of another, gladdens the heart, warms it with reciprocal affection, and gives to any possession which is agreeable in itself, a double relish, from its being the gift of a friend. Favours conferred by men, I acknowledge, may prove burdensome. For human virtue is never perfect; and sometimes unreasonable expectations on the one side, sometimes a mortifying sense of dependence on the other, corrode in secret the pleasure of benefits, and convert the obligations of friendship into grounds of jealousy. But nothing of this kind can effect the intercourse of gratitude with heaven. Its favours are wholly disinterested ; and with a gratitude the most cordial and unsuspicious, a good man looks up to that Almighty Benefactor, who aims at no and who desires no return from them, but a devout and thankful heart,

While others can trace their prosperity to no higher source than a concurrence of worldly causes; and, often, of mean or trifling incidents, which occasionally favoured their designs; with what superior satisfaction does the servant of God remark the hand of that gracious Power which had raised him up; which hath happily coducted him through the various steps of life, and crowned him with the most favourable distinction beyond his equals ?

Let us farther consider, that not only gratitude for the past, but a cheering sense of di. vine favour at the present, enters into the pious emotion. They are only the virtuous, who in their prosperous days hear this voice addressed to them, “Go thy way, eat thy bread with joy, and drink thy wine with a cheerful heart ; for God now accepteth thy works.'' He who is the author of their prosperity, gives them a title to enjoy, with complacency, his own gift. While bad men snatch the pleasures of the world as by stealth, without countenance from the great Proprietor of the world, the righteous sit openly down to the feast of life, under the smile of approving heaven. No guilty fears damp their joys. The blessing of Goit rests upon all that they possess : his protection surrounds them; and hence, - in the habitation of the righteous, is found the voice of rejoicing and salvation ? A lustre unknown to others, invests, in their sight, the whole face of nature. Their piety reflects a sunshine from heaven upon the prosperity of the world; unites in one point of view, the smiling aspect, both of the powers above, and of the objects below. Not only have they as full a relish as others, of the innocent pleasures of life, but, moreover, in these they hold communion with their divine Benefactor. In all that is good or fair, they trace his hand. From the beauties of nature, from the improvement of art, from the enjoyments of social life, they raise their affection to the source of all the happiness which surrounds them; and thus widen the sphere of their pleasures, by adding intellectual, and spiritual, to earthly joys.

For illustration of what I have said on this head, remark that cheerful enjoyment of a prosperous state, which king David had when he wrote the twenty-third psalm ; and compare the highest pleasures of the riotous sinner, with the happy and satisfied spirit which breathes throughout that psalm.-- In the midst of the splendour of royalty, with what amiable simplicity of gratitude does he look up to the Lord, as “ his Shepherd;” happier in ascribing all his success to Divine favoúr than to the policy of his counsels, or to the force of his arms ? How many instances of Divine goodness arose before him in pleasing reineinbrance, when, with such relish, he speaks of the “ green pastures and still waters, beside which God had led him ; of his cup which he had made to overflow; and of the table which he had prepared for bim in the presence of his enemies !” With what perfect tranquillity does he look forward to the time of his passing through the valley of the shadow of death;" unappalled by that spectre, whose most distant appearance blasts the prosperity of sinners! He fears no evil, as long as “ the rod and the staff,” of

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