conduct which has fo long distinguished No. 46 and 47, Chifwell-ftreet, Moorfields; conscious, that should I ever be weak enough to adopt an oppofite line of conduct, or permit those who act under my direction fo to do, I should no longer meet with the very extraordinary encouragement and fupport which I have hitherto experienced; neither should I have the smallest claim to a continuance of it under fuch circumstances.

LETTER XLI.

"But by your revenue measure your expence,
"And to your funds and acres join your sense."

YOUNG'S Love of Fame.

"Learn what thou ow'ft thy country and thy friend,
"What's requifite to fpare, and what to spend."

DEAR FRIEND,

DRYDEN'S Perfius.

THE

open manner of stating my profits will no doubt appear strange to many who are not acquainted with my fingular conduct in that and other respects. But you, Sir, know that I have for fourteen years paft kept a ftrict account of my profits. Every book in my poffeffion, before it is offered to fale is marked with a private mark, what it coft me, and with a public mark of what it is to be fold for; and every article, whether the price is fix-pence or fixty pounds, is entered in a day-book as it is fold, with the price it coft and the money it fold for: and each night the profits of the day are caft up by one of my fhopmen, as every one of

them

them understand my private marks. Every Saturday night the profits of the week are added together and mentioned before all my fhopmen, &c. the week's profits, and alfo the expences of the week are then entered one oppofite the other, in a book kept for the purpofe; the whole fum taken in the week is also fet down, and the fum that has been paid for books bought. These accounts are kept publicly in my fhop, and ever have been fo, as I never faw any reafon for coucealing them, nor was ever jealous of any of my men's profiting by my example and taking away any of my bufinefs, as I always found that fuch of them as did fet up for themselves came to my fhop, and purchased to the amount of ten times more than they hindered me from felling. By keeping an account of my profits, and alfo of my expences, I have always known how to regulate the latter by the former. "To live above our station, fhews a proud heart; and to live

"A part I will enjoy as well as keep,

My heir may figh and think it want of grace; "But fure no ftatute in his favour fays,

"How free or frugal I fhall pafs my days.

"I get and fometimes fpend, and at others fpare,
"Divided between careleffness and care."

And I have done that, without the trifling way of fetting down a halfpenny-worth of matches, or a penny for a turnpike. I have one perfon in the fhop whofe conftant employment it is to receive all the cash, and discharge all bills that are brought for payment, and if Mrs. Lackington wants money for houfe-keeping, &c. or if I want money for hobby-horses, &c. we take five or ten guineas, pocket it, and fet down the fum taken out of trade as expended; when that is gone we repeat our application, but never take the trouble of fetting down the items. But fuch of my fervants as are entrusted to lay out money are always obliged to give in their accounts, to fhew how each fum has been expended.

i

"Blefs'd who with order their affairs difpofe,

**** But rude confufion is the fource of woes."

COOKE'S Hefiod.

It may not be improper here to take a little notice of fome very late infinuations of my old envious friends. It has been fuggefted that I am now grown immensely rich, and that having already more property than I can reasonably expect to live to expend, and no young family to provide for, I for these reasons ought to decline my business, and no longer engrofs trade to myself that ought to be divided into a number of channels, and thus fupport many families. In answer to which I will obferve, that fome of these objectors were in trade before me, and when I first embarked in the profeffion of a bookfeller, defpifed me for my mean beginning. When afterwards I adopted my plan of felling cheap, and for ready-money only, they made themselves very merry at my expence, for expecting to fucceed by fo ridiculous a project, (as they in their confummate wisdom were pleased to term it) and predeftined my ruin, fo that no doubt I ought to comply with any thing they defire, however unreasonable it may appear to me.

To