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their own happiness; and on the other side, he, who is the 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 courtier rallies the soldier's honour; 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 motions.

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 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. If it were consistent with the quality of so ancient a bạronet 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 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 than the household 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 pro

verb upon the Carthaginian traders; the Romans were their professed enemies : I am only sorry 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 humour 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 nation it bears the highest reproach. For a man to be mistaken in the calculation of his expence, 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 failing in courage, or common honesty.

Numbers are so much the measure of every thing 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 is pleased to say, “ that little that is truly noble can be expected from one who is ever poring on his cash-book, 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 able to shew 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 expence and hazard; and this is never to be done without the skill of numbers. For instance, if I am to 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 customs to the queen, and the interest of my own money, and besides all these expences 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 inclosures, and tramples upon no man's corn; he takes nothing from the industrious labourer; 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; 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.

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 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 he had computed the charges of the chase, a gentleman of his discretion would cer


tainly 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 com. If such too had been the conduct of all his ancestors, he might truly have boasted at this day, that the antiquity of his family had never been sullied by a trade; a merchant had never been permitted with his whole estate to purchase a room for his picture in the gallery of the Coverleys, or to claim his descent from the inaid of honour. But it is very happy for Sir Roger that the merchant paid so dear for his ambition. It is the misfortune of many other gentlemen to turn out of the seats of their ancestors, to make way for such new masters as have been more exact in their accounts than themselves; and certainly he deserves the estate a great deal better who has got it by his industry, than he who has lost it by his negligence.' T.

175. THURSDAY, SEPT. 20, 1711.

*Proximus d tectis ignis defenditur ægrè.

Ovid. Rem. Am. v. 625. To save your house from neighb'ring fire is hard.


I SHALL this day entertain my readers with two or three letters I have received from my correspondents: the first discovers to me a species of females which have hitherto escaped my notice, and is as follows:


"I AM a young gentleman of a competent fortune, and a sufficient taste of learning, to spend five or six hours every day very agreeably among my books. That I might have nothing to divert me from my studies, and to avoid the noises of coaches and chairmen, I have taken lodgings in a very narrow street not far from Whitehall; but it is my misfortune to be so posted, that my lodgings are directly opposite to those of a Jezebel. You are to know, sir, that a Jezebel (so called by the neighbourhood from displaying her pernicious charms at her window) appears constantly dressed at her sash, and has a thousand little tricks and fooleries to attract the eyes of the idle young fellows in the neighbourhood. I have seen more than six persons at once from their several windows observing the Jezebel I am now complaining of. I at first looked on her myself with the highest contempt, could divert myself with her airs for half an hour, and afterwards take up my Plutarch with great tranquillity of mind; but was a little vexed to find that in less than a month she had considerably stolen upon my time, so that I resolved to look at her no more. But the Jezebel, who, as I suppose, might think it a diminution to her honour to have the number of her gazers lessenad, resolved not to part with me so, and began to play so many new tricks at her window, that it was impossible for me to forbear observing her. I verily believe she put herself to the expence of a new wax baby on purpose to plague me; she used to dandle and play with this figure as impertinently as if it had been a real child : sometimes she would let fall a glove or a pin-cushion in the street, and shut or open the casement three or four times in a minute. When

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