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I have no reason to charge Monsieur Dubourg with having neglected to give me opportunities of improvement, however little I may have profited by them; and with respect to Monsieur Clement Dubourg”—

“With respect to him, and to you, I shall take the measures which I see needful,” replied my father; “but it is fair in you, Frank, to take your own blame on your own shoulders—very fair, that cannot be denied.—I cannot acquit old Dubourg,” he said, looking to Owen, “for having merely afforded Frank the means of useful knowledge, without either seeing that he took advantage of them or reporting to me if he did not. You see, Owen, he has natural notions of equity becoming a British merchant.”

“Mr. Francis,” said the head-clerk, with his usual formal inclination of the head, and a slight elevation of his right hand, which he had acquired by a habit of sticking his pen behind his ear before he spoke—“Mr. Francis seems to understand the fundamental principle of all moral accounting, the great ethic rule of three. Let A do to B, as he would have B do to him; the product will give the rule of conduct required.”

My father smiled at this reduction of the golden rule to arithmetical form, but instantly proceeded.

“All this signifies nothing, Frank; you have been throwing away your time like a boy, and in future you must learn to live like a man. I shall put you under Owen's care for a few months, to recover the lost ground.”

I was about to reply, but Owen looked at me with such a supplicatory and warning gesture, that I was involuntarily silent.

“We will then,” continued my father, “resume the subject of mine of the 1st ultimo, to which you sent me an answer which was unadvised and unsatisfactory. So now, fill your glass, and push the bottle to Owen.”

Want of courage—of audacity if you will—was never my failing. I answered firmly, “I was sorry that my letter was unsatisfactory, unadvised it was not; for I had given the proposal his goodness had made me, my instant and anxious attention, and it was with no small pain that I found myself obliged to decline it.”

My father bent his keen eye for a moment on me, and instantly withdrew it. As he made no answer, I thought myself obliged to proceed, though with some hesitation, and he only interrupted me by monosyllables.—“It is impossible, sir, for me to have higher respect for any character than I have for the commercial, even were it not yours.”

“Indeed!”

“It connects nation with nation, relieves the wants, and contributes to the wealth of all; and is to the general commonwealth of the civilised world what the daily intercourse of ordinary life is to private society, or rather, what air and food are to our bodies.”

“Well, sir?”

“And yet, sir, I find myself compelled to persist in declining to adopt a character which I am so ill qualified to support.”

“I will take care that you acquire the qualifications necessary. You are no longer the guest and pupil of Dubourg.”

“But, my dear sir, it is no defect of teaching which I plead, but my own inability to profit by instruction.”

“Nonsense.—Have you kept your journal in the terms I desired?”

“Yes, sir.”

“Be pleased to bring it here.”

The volume thus required was a sort of commonplace book, kept by my father's recommendation, in which I had been directed to enter notes of the miscellaneous information which I had acquired in the course of my studies. Foreseeing that he would demand inspection of this record, I had been attentive to transcribe such particulars of information as he would most likely be pleased with, but too often the pen had discharged the task without much correspondence with the head. And it had also happened, that, the book being the receptacle nearest to my hand, I had occasionally jotted down memoranda which had little regard to traffic. I now put it into my father's hand, devoutly hoping he might light on nothing that would increase his displeasure against me. Owen's face, which had looked something blank when the question was put, cleared up at my ready answer, and wore a smile of hope, when I brought from my apartment, and placed before my father, a commercial-looking volume, rather broader than it was long, having brazen clasps and a binding of rough calf. This looked business-like, and was encouraging to my benevolent well-wisher. But he actually smiled with pleasure as he heard my father run over some part of the contents, muttering his critical remarks as he went on.

—Brandies—Barils and barricants, also tonneaux.—At Nantz 29—Velles to the barique at Cognac and Rochelle 27—At Bourdeaux 32—Very right, Frank—Duties on tonnage and custom-house, see Saxby's Tables—That's not well; you should have transcribed the passage; it fixes the thing in the memory—Reports outward and inward—Corn debentures—Over-sea Cockets—Linens—Isingham—Gentish—Stock-fish—Titling—Cropling— Lub-fish. You should have noted that they are all, nevertheless to be entered as titlings.—How many inches long is a titling?”

Owen, seeing me at fault, hazarded a whisper, of which I fortunately caught the import.

“Eighteen inches, sir.”—

“And a lub-fish is twenty-four—very right. It is important to remember this, on account of the Portuguese trade—But what have we here?— Bourdeaux founded in the year—Castle of the Trompette—Palace of Gallienus—Well, well, that's very right too.—This is a kind of waste-book, Owen, in which all the transactions of the day,—emptions, orders, payments, receipts, acceptances, draughts, commissions, and advices,—are entered miscellaneously.”

“That they may be regularly transferred to the day-book and ledger,” answered Owen: “I am glad Mr. Francis is so methodical.”

I perceived myself getting so fast into favour, that I began to fear the consequence would be my father's more obstinate perseverance in his resolution that I must become a merchant; and as I was determined on the contrary, I began to wish I had not, to use my friend Mr. Owen's phrase, been so methodical. But I had no reason for apprehension on that score; for a blotted piece of paper dropped out of the book, and, being taken up by my father, he interrupted a hint from Owen, on the propriety of securing loose memoranda with a little paste, by exclaiming, “To the memory of Edward the Black Prince—What's all this?—verses!—By Heaven, Frank, you are a greater blockhead than I supposed you!”

My father, you must recollect, as a man of business, looked upon the labour of poets with contempt; and as a religious man, and of the dissenting persuasion, he considered all such pursuits as equally trivial and profane. Before you condemn him, you must recall to remembrance how too many of the poets in the end of the seventeenth century had led their lives and employed their talents. The sect also to which my father belonged, felt, or perhaps affected, a puritanical aversion to the lighter exertions of literature. So that many causes contributed to augment the unpleasant surprise occasioned by the ill-timed discovery of this unfortunate copy of verses. As for poor Owen, could the bob-wig which he then wore have uncurled itself, and stood on end with horror, I am convinced the morning's labour of the friseur would have been undone, merely by the excess of

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