66

not seem to court acquaintance with the people of the place; but I sometimes see him pass by, and I can easily perceive that he has the dress and the appearance of a gentleman. The people that sometimes call upon him are always of the genteeler sort; some of them of considerable rank. Now, sir, I presume you will agree in thinking with me, that a person who has acquaintance of the kind I mention, who will take the trouble to wait upon him now and then, in a familiar manner, could not possibly live at all upon the small pittance I have mentioned.' The old gentleman only answered with a slight nod; but he eyed the person who spoke to him with a penetrating glance that attracted my notice; then, as if checking himself, his countenance instantly resuming its former serenity, he in a mild accent resumed, Pray, sir, may I be so bold as to ask, does the gentleman keep a carriage?" No, sir, he does not.' "A horse?" 'No.' "One or more male servants?" 'No, none.' "Has he a wife or family?" One lady, probably his wife, but no other family, I think." maid servants?" I believe only "How many maid servants?" one.' "Is his house a high rented one?" "No, sir, I think it is a house rather low rented, with a nice walled garden behind.' "It produces fruit then, and some vegetables for the table?" "Yes, sir, I have heard so; and I believe the gentleman amuses himself a good deal in that garden, by doing all the light work with his own hand.' "Pray sir, I beg pardon, but I hope you will not deem it impertinent if I ask you one question more, it is, what sort of character does that gentleman bear in the neighbourhood since

6

he has been in it?" I cannot say, sir; he is very little known, he talks little with any one, and intermeddles with nobody.' "Does he pay for every thing he buys?" Yes, I believe so, honestly, and with great punctuality; but he is strict in reckoning; and if he ever finds himself overcharged, pays it for once rather than enter into a dispute, but on no account will ever employ, a second time, the person who does so.' "Do any of the persons about him ever alledge that they have heard him deviate from the truth in any case?" No, sir, I have not heard that ever this has been laid to his charge.'" And pray, sir, is this the man," assuming a sterner tone, and a look of inexpressible keennefs, "whose name you have dared to mention with such unadvised disrespect? It now appears, from the evidence of your own lips, that you have rashly accused him of one of the grofsest crimes to the community that can be committed, and as being guilty of an act of the greatest meannefs that man could be capable of; not only without the smallest shew of evidence to support such an injurious charge, but even in direct contradiction, by your own account, to the strongest probabilities. And you, sir," turning to the clergyman, " you, sir, whose duty it is to inculcate the benevolent doctrines of a pure christianity; you, who ought to appreciate the importance of the precept,judge not, that ye be not judged ;' you, who ought to know that the efsence of christianity is beneficence and universal charity; not that bastard alms-giving which hath too generally usurped the name, but that spirit of kindness which putteth the fairest construction, that it can pofsibly bear, upon

every word and action of all mankind. Ye also have been afsenting unto this thing. And upon what foundation doth all this uncharitable construction of yours rest? merely upon this, that you yourself do not think it would be pofsible to live upon the sum that this man declares to be his income. If you must have your dishes dressed with the nicenefs that might please the fastidious palate of an Apicius, or if you must have your table served with the pomp and elegance of a Lucullus, does it follow that every man must be a scoundrel who declares that his income is not such as to enable him to procure such luxuries as these? By this rule of judging, Cato must have been a rascal, and Cincinnatus the most despicable of mankind. For shame, gentlemen! let not such words ever escape your lips in future; for they must degrade you in the opinion of all who shall have the chance to hear you. Were your auditors to put as harsh a construction on your words, as you have done on those of others, how easy would it be for them to say, that as it is natural for men to judge of the actions of others by the same rules that actuate their own minds, it is impofsible for one who has a grovelling spirit himself to conceive that another can act with a dignified openness and candour. If he himself would be disposed to have recourse to mean subterfuges and evasions in order to benefit himself, he will necefsarily suppose that others have been guilty of a similar kind of meannefs. I will not accuse you, gentlemen, on this occasion, of such a grovelling mind; but afsuredly your conduct would better authorise that construction, than the conduct you have reprehended will authorise

the construction you have put upon it. Allow me just to say, before I conclude, that so far am I from agreeing with you in thinking that a person cannot live upon the sum you have mentioned, I have the best reason pofsible for knowing that it not only can be done, but that it actually is done, by some of my acquaintance; not only with ease, but with a cheerful hospitality, which, under the direction of a well regulated economy, and moderation of desires, produces a much greater degree of real affluence than you meet with in many families who spend ten times that income. I hope, gentlemen, you will excuse this freedom in an old man, whose age entitles him to do what would be unbecoming in a younger person. I wish you a good day." So taking up his hat and cane, he walked away. The gentlemen seemed to be a good deal abashed with this addrefs; and as I thought that my presence added to their embarrassment, and not wishing to hear any more of their remarks, I did not remain long behind him.

TIMOTHY HAIRBRAIN.

The Editor is obliged to his old correspondent for the above observations, to the justness of which, in general, he readily afsents. And, as he deems the subject of considerable importance, he hopes Mr. Hairbrain, and his readers, will pardon him for having made the conclusion to the History, of the Recluse (which is received, and shall be forthcoming), give way to it. Of the vast importance of a spirit of economy, considered in a political light, in influencing

the general conduct of the people, in augmenting industry, and promoting domestic happiness, so gently touched upon in the author's own way, in the above essay, he is deeply sensible; and he will not fail, when a proper opportunity offers, to suggest a few additional hints upon that head. In the mean time he waves it, that he may make a few remarks on another subject that is hinted at in the above essay, and which seems more immediately to claim attention, viz. the Tax upon Income.

Many letters have been transmitted to the Editor on this important subject. Few of them are so temperate as the above; and coming from persons who wrote chiefly from the impulse of the moment only, without having duly considered the great delicacy of the subject, they did not seem to require immediate notice. Taking, however, a general view of the whole, it appears to be very evident, that there must be some considerable defects in the law; and that it would be well if they were as soon as possible adverted to and amended and though I am aware that this may be, in some instances, a task of considerable difficulty, yet it by no means follows that it should be disregarded. We have had of late too many instances before our eyes of the fatal effects that have resulted from a remifsnefs in this particular, not to have our minds strongly impressed with a conviction of the necefsity of not shrinking from a task of this nature, while the spirit of the times admits of sound deliberation and practicable meliorations. Britain has the good fortune to be at the present moment in a singularly enviable situation in regard to this particular;