declaring how delightful it had been to her, Ephraim declared himself as follows: "There is no ordinary part of human life which expresseth so much a good mind, and a right inward man, as his behavior upon meeting with 5 strangers especially such as may seem the most unsuitable companions to him: such a man, when he falleth in the way with persons of simplicity and innocence, however knowing he may be in the ways of men, will not vaunt himself thereof; but will the rather hide his supe riority to them, that he may not be painful unto them. My good friend," continued he, turning to the officer, "thee and I are to part by and by, and peradventure we may never meet again; but be advised by a plain man ; modes and apparel are but trifles to the real man, there15 fore do not think such a man as thyself terrible for thy

garb, nor such a one as me contemptible for mine. When two such as thee and I meet, with affections as we ought to have towards each other, thou shouldst rejoice to see my peaceable demeanor, and I should be glad to see thy 20 strength and ability to protect me in it." it."

T.

THERE is scarce anything more common than animosities between parties that cannot subsist but by their agreement: this was well represented in the sedition of the members of the human body in the old Roman fable. 25 It is often the case of lesser confederate states against a superior power, which are hardly held together, though their unanimity is necessary for their common safety; and

this is always the case of the landed and trading interest of Great Britain: the trader is fed by the product of the land, and the landed man cannot be clothed but by the skill of the trader; and yet those interests are ever jarring.

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We had last winter an instance of this at our club, in Sir Roger de Coverley and Sir Andrew Freeport, between whom there is generally a constant, though friendly, opposition of opinions. It happened that one of the company, in an historical discourse, was observing that Carthaginian 10 faith was a proverbial phrase to intimate breach of leagues. Sir Roger said it "could hardly be otherwise; that the Carthaginians were the greatest traders in the world, and as gain is the chief end of such a people, they never pursue any other, the means to it are never regarded. 15 They will, if it comes easily, get money honestly; but if not, they will not scruple to attain it by fraud, or cozenage. And, indeed, what is the whole business of the trader's account but to overreach him who trusts to his memory? But were that not so, what can there great and noble be 20 expected from him whose attention is forever fixed upon balancing his books, and watching over his expenses? And at best let frugality and parsimony be the virtues of the merchant, how much is his punctual dealing below a gentleman's charity to the poor, or hospitality among his 25 neighbors?"

less at his ease, repines at the other who, he thinks, has unjustly the advantage over him. Thus the civil and military lists look upon each other with much ill-nature: the soldier repines at the courtier's power, and the cour5 tier rallies the soldier's honor; or, to come to lower instances, the private men in the horse and foot of an army, the carmen and coachmen in the city streets, mutually look upon each other with ill-will, when they are in competition for quarters or the way, in their respective 10 motions."

Reformis

"It is very well, good captain," interrupted Sir Andrew ; "you may attempt to turn the discourse if you think fit; but I must, however, have a word or two with Sir Roger, who, I see, thinks he has paid me off, and been very severe 15 upon the merchant. I shall not," continued he, "at this time remind Sir Roger of the great and noble monuments of charity and public spirit which have been erected by merchants since the Reformation, but at present content myself with what he allows us, - parsimony and frugality. 20 If it were consistent with the quality of so ancient a baronet as Sir Roger to keep an account, or measure things by the most infallible way, that of numbers, he would prefer our parsimony to his hospitality. If to drink so many hogsheads is to be hospitable, we do not contend 25 for the fame of that virtue; but it would be worth while to consider whether so many artificers at work ten days together by my appointment, or so many peasants made merry on Sir Roger's charge, are the men more obliged? I believe the families of the artificers will thank me more 30 than the households of the peasants shall Sir Roger. Sir Roger gives to his men, but I place mine above the necessity or obligation of my bounty. I am in very little pain for the Roman proverb upon the Carthaginian traders; the Romans were their professed enemies. I am only sorry

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no Carthaginian histories have come to our hands; we might have been taught, perhaps, by them some proverbs against the Roman generosity, in fighting for and bestowing other people's goods. But since Sir Roger has taken occasion from an old proverb to be out of humor with merchants, it should be no offence to offer one not quite so old in their defence. When a man happens to break in Holland, they say of him that he has not kept true accounts.' This phrase, perhaps, among us would appear a soft or humorous way of speaking; but with that exact 10 nation it bears the highest reproach. For a man to be mistaken in the calculation of his expense, in his ability to answer future demands, or to be impertinently sanguine in putting his credit to too great adventure, are all instances of as much infamy as, with gayer nations, to be 15 failing in courage or common honesty.

"Numbers are so much the measure of everything that is valuable, that it is not possible to demonstrate the success of any action, or the prudence of any undertaking, without them. I say this in answer to what Sir Roger 20 is pleased to say, that 'little that is truly noble can be expected from one who is ever poring on his cashbook or balancing his accounts.' When I have my returns from abroad, I can tell to a shilling by the help of numbers the profit or loss by my adventure; but I ought also to be 25 able to show that I had reason for making it, either from my own experience or that of other people, or from a reasonable presumption that my returns will be sufficient to answer my expense and hazard: and this is never to be done without the skill of numbers. For instance, if I am to 30 trade to Turkey, I ought beforehand to know the demand. of our manufactures there, as well as of their silks in England, and the customary prices that are given for both in each country. I ought to have a clear knowledge of

these matters beforehand, that I may presume upon sufficient returns to answer the charge of the cargo I have fitted out, the freight and assurance out and home, the custom to the queen, and the interest of my own money, 5 and besides all these expenses, a reasonable profit to myself. Now what is there of scandal in this skill? What has the merchant done that he should be so little in the good graces of Sir Roger? He throws down no man's enclosure, and tramples upon no man's corn; he 10 takes nothing from the industrious laborer; he pays the poor man for his work; he communicates his profit with mankind; by the preparation of his cargo, and the manufacture of his returns, he furnishes employment and subsistence to greater numbers than the richest nobleman; 15 and even the nobleman is obliged to him for finding out foreign markets for the produce of his estate, and for making a great addition to his rents; and yet it is certain that none of all these things could be done by him without the exercise of his skill in numbers.

20

"This is the economy of the merchant; and the conduct of the gentleman must be the same, unless by scorning to be the steward, he resolves the steward shall be the gentleman. The gentleman, no more than the merchant, is able, without the help of numbers, to account for the success 25 of any action, or the prudence of any adventure. If, for instance, the chase is his whole adventure, his only returns must be the stag's horns in the great hall and the fox's nose upon the stable door. Without doubt Sir Roger knows the full value of these returns; and if beforehand 30 he had computed the charges of the chase, a gentleman

of his discretion would certainly have hanged up all his dogs; he would never have brought back so many fine horses to the kennel; he would never have gone so often, like a blast, over fields of corn. If such, too, had been