in venerating the steady moderation of the modern Cincinnatus, who, after having "fought a good fight," despising alike the allurements of power and the pomp of wealth, retires to the shade of his vine and fig tree, to enjoy, in a peaceful serenity, the evening of a wellspent life, accompanied by the prayers and kindest wishes of every good heart; while many others, with whose names I wish not to sully these pages, whose hands are yet stained with blood, and whose souls have been degraded to the lowest pitch of meanness, for the acquisition of wealth, which, when obtained, is only squandered with the most prodigal profusion, are the objects of universal detestation. Yet these poor wretches were, and are, no doubt, surrounded with reptiles and toad-eaters, who, so long as they are permitted to bask in the sunshine of power, idolize them as gods, and study with a most prompt alacrity to forerun, if possible, their slightest wishes. This may be the case; but these upstarts in wealth and power can never forget that those who were one day the guests of Roberspierre, were his executioners the next. In the midst of the banquet they must see the sword hanging above their heads; and they know not how soon, nor by what hand, the hair by which it is suspended may be broken. Such is the happiness that wealth, got hou it can be got, is capable of insuring! Such are the pleasures that an adherence to the favourite maxim can procure!

I must confefs, Mr. Editor, that when I contemplate the natural consequences of that spirit of profusion and prodigality which so generally prevails in this country, and contrast it with the inevitable fruits

of a wise economy, it gives rise to a long train of ideas, which, in spite of my natural levity at times, inclines me rather to the serious cast; and I could wish that you would give us some observations on the subject after your own manner. A great orator described one of the basest characters that hath appeared on this globe, as being profuse of his own, and greedy to pofsefs the wealth of others. The character was evidently drawn from the life; and we see, that in our day the first part of the character, wherever it occurs, can seldom be separated from the last. The man who is heedlessly profuse must soon be involved in difficulties whatever be his fortune; and, as he naturally has acquired a taste for pleasure, and has no enjoyment but in that giddy round to which he has been accustomed; when his ordinary funds fail, he must grasp at every object that can promise to supply this dreadful want. In the giddy whirl of difsipation, no principles can be sufficiently fixed to withstand those temptations that afsail; so that, in the energetic language of Shakespeare,

"He's fit for treasons, stratagems, and spoils.

"Let no such man be trusted."

On the other hand, when the mind from its infancy hath been trained up to habits of order and economy, the most moderate fortune is sufficient to supply the physical wants of the body.

Poverty is neither felt

nor dreaded; the mind, being at ease, hath room to expand itself in every direction. It contemplates with pleasure those heroic virtues which have been the admiration of all ages, and forms itself upon these mo

dels. It sees that wealth is in itself incapable of doing any good in this universe, and therefore it is not coveted with inordinate desire. It can neither elevate the mind of the pofsefsor, nor augment the sphere of his munificence. He soon observes, that it has rather a natural tendency to debase the first, and of course to curtail the last. He soon discovers, that it is not in proportion to the wealth of an individual, or the extent even of his alms-giving, that charity abounds. True charity consists in acts of sympathetic tendernefs and kind afsiduities bestowed upon objects who are justly deserving of them; while indiscriminate alms-giving very often tends to encourage villany and vice, rather than to cherish and support drooping virtue. It is the man only who "searcheth out the cause that he knoweth not" who is possessed of the genuine spirit of charity; not him who bestows great sums to remove a disagreeable object from his sight: nor can any one but the patient economist either take this trouble upon himself, or have it in his power to do what his heart shall dictate as proper to be done. Pope's Man of Rofs was "passing rich" with an income that would scarcely support some extravagant beggars of the present day a week, instead of a year.

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It is the surplus that a man hath to spare after the wants of nature are supplied, which constitutes riches; not the sum of money that a man obtains within the year and it is a spirit of content, the result of that riches, which constitutes that independence of mind which leads a man to look down with contempt upon every kind of meannefs, and ennobles the human VOL. II.

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character. It was this that exalted a Fabius and a Cincinnatus in the eyes of their countrymen and all succeeding ages, not the abundance of their money. It was the want of this that degraded a Catiline, and has made him with justice the object of execration wherever his name hath been known. Let not those among us, therefore, who do not abound in wealth, be accounted mean; as the reverse may be frequently the case,

For the thing I detest, and abhor as a curse,

Is poornefs of spirit, not poornefs of purse.

These remarks occurred to me lately from a conversation which I accidentally overheard in a coffeehouse that I sometimes frequent. When I entered there one day several persons were deeply engaged in a discussion which I soon found respected the quota that some one had offered as his proportion of the income tax. One of them was vehemently declaiming against the shameful iniquity, as he called it, of the person to whom they alluded, for stating his income to be no more than one hundred pounds a year (how they came to know this circumstance, I did not learn). To this another most willingly assented, and was very lavish in his abuse of the unknown gentleman. A third, who by his dress appeared to be a clergyman, with great volubility kept up the charitable philippic, adding many benevolent comments which had escaped the other two. When he had at last come to a close, a little elderly gentleman who sat beside them, but seemingly a stranger to the other three, with great politeness apologised for

using the freedom of venturing to speak; but he said the subject seemed to be so interesting, that he was desirous of having some farther information respecting it; for, he observed, it was doubtlefs a matter that nearly concerned every individual in the community, that justice, in regard to this particular, should be as strictly administered as possible. To this they all readily assented, and said they would with pleasure afford him every information that was in their power to give. "I presume, then, gentlemen," said he, "from the manner in which you have delivered your opinions, that you are all well acquainted with the person of whom you speak, and well informed respecting the nature and amount of his income; or at least have had the best opportunities of witnefsing the internal economy of his family, so as to have a pretty exact knowledge of the amount of his annual expenditure; for I am perfectly satisfied, that nothing lefs could have induced gentlemen, especially those of your cloth, sir," bowing to the clergyman, " to form such a decisive judgment, and to exprefs themselves with so ́much freedom, in a case of this nature." He was going to proceed, as he scarcely seemed to think a reply necessary; but he was stopped by a general, No; uttered with a certain degree of hesitation. No, sir,' said one of them, I cannot say that I am acquainted with the man, or ever was in his company; nor have I had an opportunity of knowing with any degree of precision, either the amount of his income or the manner in which he lives in his own family. He is a stranger in our neighbourhood, having come to this part of the country only a short time ago. He does