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recreations, and apply to your compting house with diligence. It may not be yet too late to retrieve

your

affairs. Inspect therefore your gains, and cast up what proportion they bear to your expenses; and then see which of the latter you can, and which you cannot contract. Consider, that when once a man suffers himself to go backward in the world, it must be an uncommon spirit of industry that retrieves him, and puts him forward again.

Reflect I beseech you, before it be too late, upon the inconveniences which an impoverished trader is put to, for the t'emainder of his life ; which, too, may happen to be the prime part of it; the indignities he is likely to suffer from those whose money he has unthinkingly squandered; the contempt he will meet with from all, not excepting the idle ecmpanions of his folly; the injustice he does his family, in depriving his children, not only of the power of raising themselves, but of living tolerably; and how, on the contrary, from being born to a creditable expectation, he sinks them into the lowest class of mankind, and exposes them to most dangerous teniptations. What has not such a father to answer for! and all this for the sake of indulging himself in an idle, careless, thoughtless habit, that cannot afford the least satisfaction, beyond the present hour, if in that; and which must be attended with deep remorse, when he comes to reflect. Think seriously of these things, and in time resolve on such a course as may bring credit to yourself, justice to all you deal with, peace and pleasure to your own mind, comfort to your family; and which will give at the same time the highest satisfaction to your careful and loving father.

LETTER III.

The Son's grateful Answer. Honoured Sir,

I RETURN you my sincere thanks for your seasonable reproof and advice. I have indeed too much indulged myself in an idle careless habit, and had already begun to feel the evil consequences of it when I received your letter, in the insults of two of my.creditors, from whom I expected kinder treatment. But indeed they wanted but their own, 30 I could only blame myself, who had brought their rough usage upon me. Your letter came so seasonable upon this,

that I hepe it will not want the desired effect; and as, I thank God, it is not yet too late, I ain resolved to take another course with myself and my affairs, that I may avoid the ill consequences you so judiciously forwarn me of, and give to my family and friends the pleasure they so well deserve at my hands; and particularly that satisfaction to so good a father, which is owing to him by his most dutiful son.

Sir,

LETTER IV. Recommending a Man Servant. THE bearer has served me with integrity and fidelity these three years, but having a desire to settle in Philadelphia, he left my house about a week ago, and by a letter received from him this day, I find you are willing to employ him on my recommendation; and it is with the greatest pieasure that I comply with this request. His behaviour, while with me, was strictly honest, sober and diligent, and I doubt not but it will be the same with you. I have sent this enclosed in one to himself, and if you employ him I hope he will give satisfaction.

I am, Sir, your humble servant.

LETTER V.

The Answer. Sir,

I RECEIVED your obliging letter in recommendation of the young man, and in consequence of that have taken him into my family. I doubt not from what you say, of his giving satisfaction, and you may be assured of his being treated with humanity, and rewarded according to his merit.

I am your humble servant.

LETTER VI.

An Urgent Demand of Payment. Mr. Thompson,

THE exigence of my affairs, compels me thus importunately, nay peremptorily, to write to you. Can you think it possible to carry on business in the manner you act by me? You know what promises you have made, and how from time to time, you have broken them. Can I therefore depend upon any new ones you make ? If you use others as you do me, how can you tkink of carrying on business? If you do not, what must I think of the man, who deals worse by me than he does by others ? If you think you can trespass more upon me than you can on others, that is a very bad compliment to my prudence, or your own gratitude ; for surely good usage should be entitled to the same return. I know how to allow for disappointments as well as any man; but, can a man be disappointed for ever? Trade is so dependent a thing, that it cannot be carried on without mutual punctuality. Does not the merchant expect it from me for those very goods I send you? And can I make a return to him without receiving it from you? What end can it answer to give you two years' credit, and then be at an uncertainty, for goods which I sell at a small profit, and have only six months credit for myself ?-Indeed, Sir, this will never do; I must be more punctually used by you, or else deal with as little punctuality with others : And then what must be the consequence ? In short, Sir, I expect a handsome payment by the next post, and security for the remainder ; as I am unwilling to take any harsh measures, to procure justice to myself, my family, and my creditors. For I am, if it be not your own fault,

Your faithful friend and servant.

LETTER VII.

The Answer.

I ACKNOWLEDGE with gratitude the lenity you have at all times shewn, and my being obliged to disappoint you so often has given me much uneasiness. I do assure you Sir, that I am not so ungrateful as my conduct has given you reason to believe.

From the state of my accounts, you will find that the greatest part of my property is in the hands of country dealers, who, although they seldom fail, yet their times of payment are very precarious and uncertain. However, to convince you of my integrity, I have sent by this day's post an order for 200 dollars, and next week you shall receive one much larger. The remainder shall be sent in a short time. I am determined for the future, to make the rules laid down in your excellent letter a guide, in my dealings with those people, whose delays in the

making good their payments to me, obliged me to disappoint you ; and to convince you further of my integrity, the goods which I order, until the old account be paid off, shall be for ready money. I doubt not but you will continue to treat me with the same good usage as formerly, and believe me to be unfeignedly,

Your obliged humble servant.

LETTER VIII. From a Young Person in trade, to a Wholesale Dealer, who

had suddenly made a demand on him. Sir,

YOUR demand coming very unexpectedly, I must confess I am not prepared to answer it. I know the stated credit on this article used to be only four months; but as it has been a custom to allow a moderate time beyond this, and as this is only the day of the old time, I had not yet prepared myself. Sir, I beg you will not suppose it is any deficiency more than for the present, that occasions my desiring a little time of you : and I shall not ask any more than is usual among the trade. If you will be pleased to let your servant call for one half of the sum this day three weeks, and the remainder a fortnight afterwards, it shall be ready. However, in the mean time, I beg of you not to let any word slip of this, because a very little hurts a young beginner. Sir, you may take my word with the greatest safety, that I

you as I have mentioned ; and if you have any particular cause for insisting on it sooner, be pleased to let me know that I must pay it, and I will endeavour to borrow the money; for if I want credit with you, I cannot suppose that I have lost it with every one else, not knowing what it is that can have given you these distrustful thoughts concerning

Your humble servant.

will pa

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LETTER IX. From a Tradesman to a Correspondent, requesting the pay

ment of a sum of money. Sir,

A VERY unexpected demand has been made on me for money, which I was in hopes of keeping longer in my trade, obliges me to apply for your assistance of the balance of the account between us, or as much of it as you can spare. When I have an opportunity to inform you of the nature of this demand, and the necessity of my discharging it, you will readily excuse the freedom I now take with you; and as it is an affair of such

consequence

to
my

family, I know the friendship you bear me will induce you to serve me effectually, I am, Sir,

Your most obedient servant, &c.

LETTER X.

The Answer. Sir,

IT gives me singular satisfaction that I have it in my power to answer your demand, and am able to serve a man I so much esteem. The balance of the account is four hundred dollars; for half of which I have procured two bank notes, and for security divided them, and sent one half by the return of the post, as you desired, and have here enclosed the other. Wishing that you may surmount this, and every other difficulty, I am Sir,

Yours, &c.

LETTER XI. From a Young Person just out of his Apprenticeship, to a

Relation, requesting the loan of a sum of Money. Dear Sir,

I CAN remember nothing but kindness from you to our unhappy family ever since my infancy; and I flatter myself that I have not been guilty of any thing that ought to exclude me in particular from your favour, provided you retain the same kind thoughts towards me.

I have at present before me the prospect of either being a journeyman for a small salary, and just getting bread, or that of being a master in a very advantageous trade; and this is the time of fixing myself in one of these situations. I am sensible, Sir, you will see the design of this letter, because the becoming a master cannot be done without money, and I have no where to apply for such assistance but to your favour.--A moderate suni, Sir, will answer the purpose ; and I think I am so well acquainted with the

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