Observe who have been the greatest borrowers of all ages-Alcibiades-Falstaff-Sir Richard Steele -our late incomparable Brinsley-what a family likeness in all four!

What a careless, even deportment hath your borrower! what rosy gills! what a beautiful reliance on Providence doth he manifest,-taking no more thought than lilies! What contempt for money,—accounting it (yours and mine especially) no better than dross! What a liberal confounding of those pedantic distinctions of meum and tuum ! or rather, what a noble simplification of language (beyond Tooke), resolving these supposed opposites into one clear, intelligible pronoun adjective !What near approaches doth he make to the primitive community,-to the extent of one half of the principle at least!

He is the true taxer who "calleth all the world up to be taxed;" and the distance is as vast between him and one of us, as subsisted betwixt the Augustan Majesty and the poorest obolary Jew that paid it tribute-pittance at Jerusalem !-His exactions, too, have such a cheerful, voluntary air! So far removed from your sour parochial or state-gatherers, -those ink-horn varlets, who carry their want of welcome in their faces! He cometh to you with a

smile, and troubleth you with no receipt; confining himself to no set season. Every day is his Candlemas, or his Feast of Holy Michael. He applieth the lene tormentum of a pleasant look to your purse, -which to that gentle warmth expands her silken leaves, as naturally as the cloak of the traveller, for which sun and wind contended! He is the true Propontic which never ebbeth! The sea which taketh handsomely at each man's hand. In vain the victim, whom he delighteth to honour, struggles with destiny; he is in the net. Lend therefore cheerfully, O man ordained to lend that thou lose not in the end, with thy worldly penny, the reversion promised. Combine not preposterously in thine own person the penalties of Lazarus and of Dives! -but, when thou seest the proper authority coming, meet it smilingly, as it were half-way. Come, a handsome sacrifice! See how light he makes of it! Strain not courtesies with a noble enemy.

Reflections like the foregoing were forced upon my mind by the death of my old friend, Ralph Bigod, Esq., who departed this life on Wednesday evening; dying, as he had lived, without much trouble. He boasted himself a descendant from mighty ancestors of that name, who heretofore held ducal dignities in this realm. In his actions and

sentiments he belied not the stock to which he pretended. Early in life he found himself invested with ample revenues; which, with that noble disinterestedness which I have noticed as inherent in men of the great race, he took almost immediate measures entirely to dissipate and bring to nothing: for there is something revolting in the idea of a king holding a private purse; and the thoughts of Bigod were all regal. Thus furnished, by the very act of disfurnishment; getting rid of the cumbersome luggage of riches, more apt (as one sings)

To slacken virtue, and abate her edge,

Than prompt her to do aught may merit praise,

he set forth, like some Alexander, upon his great enterprise, "borrrowing and to borrow!"

In his periegesis, or triumphant progress throughout this island, it has been calculated that he laid a tythe part of the inhabitants under contribution. I reject this estimate as greatly exaggerated:—but having had the honour of accompanying my friend, divers times, in his perambulations about this vast city, I own I was greatly struck at first with the prodigious number of faces we met, who claimed a sort of respectful acquaintance with us. He was one day so obliging as to explain the phenomenon.

It seems, these were his tributaries; feeders of his exchequer; gentlemen, his good friends (as he was pleased to express himself), to whom he had occasionally been beholden for a loan. Their multitudes did no way disconcert him. He rather took a pride in numbering them; and, with Comus, seemed pleased to be "stocked with so fair a herd."

With such sources, it was a wonder how he contrived to keep his treasury always empty. He did it by force of an aphorism, which he had often in his mouth, that "money kept longer than three days stinks." So he made use of it while it was fresh. A good part he drank away (for he was an excellent toss-pot), some he gave away, the rest he threw away, literally tossing and hurling it violently from him-as boys do burrs, or as if it had been infectious,-into ponds, or ditches, or deep holes,-inscrutable cavities of the earth;—or he would bury it (where he would never seek it again) by a river's side under some bank, which (he would facetiously observe) paid no interestbut out away from him it must go peremptorily, as Hagar's offspring into the wilderness, while it was sweet. He never missed it. The streams were perennial which fed his fisc. became necessary, the first person that had the

When new supplies

felicity to fall in with him, friend or stranger, was sure to contribute to the deficiency. For Bigod had an undeniable way with him. He had a cheerful, open exterior, a quick jovial eye, a bald forehead, just touched with grey (cana fides). He anticipated no excuse, and found none. And, waiving for a while my theory as to the great race, I would put it to the most untheorising reader, who may at times have disposable coin in his pocket, whether it is not more repugnant to the kindliness of his nature to refuse such a one as I am describing, than to say no to a poor petitionary rogue (your bastard borrower), who, by his mumping visnomy, tells you, that he expects nothing better; and, therefore, whose preconceived notions and expectations you do in reality so much less shock in the refusal.

When I think of this man; his fiery glow of heart; his swell of feeling; how magnificent, how ideal he was; how great at the midnight hour; and when I compare with him the companions with whom I have associated since, I grudge the saving of a few idle ducats, and think that I am fallen into the society of lenders, and little men.

To one like Elia, whose treasures are rather cased in leather covers than closed in iron coffers, there