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great measure be attributed to the individual excel ences of these distinguished performers.

We have lately seen two excellent casts of Simpson & Co. in this city—at the Park and at Palmo's: Bass, at the Park, gave great unction and effect to Mr. Simpson, while Mrs. Vernon was equally rich in her delineation of his jealous helpmate

yott and Mrs. Abbott were also above mediocrity as Mr. ang MIrs. Bromley. At Palmo's nearly the same cast was presented Mr. W. B. Chapman being the Mr. Simpson, a part that is ad mirably adapted to his peculiar quaint and truly comic style The piece had a run of several nights, and drew forth as heart! peals of laughter and applause, as, perhaps, ever greeted its re presentation with its originally powerful cast.

H.

SIMPSON AND CO.

ACT 1.

SCENE I.-A Handsome Apartment in the House of

Simpson and Co. BROMLEY discovered at a table, writing. Brom. (Laying down his pen. Ought I to pursue this adventure? If I proceed, the destruction of my wife's happiness and my own may-psha! under my assumed name of Captain Walsingham, what have I to fear? I'll finish

my letter, though, like the others, it may be returned, or unnoticed. [Writes.] “ And rely on the entire and eternal devotion of your adorer, Charles Walsingan:New Hummums." (Folding it.] Charles Bromley, of Mincing-lane, merchant, partner in the house of Simpson & Co., and married, transformed into Captain Walsingham! (Directing the letter.] “ To Mrs. Fitzallan, Harley street.” [Seals it.]. There! (Rises and comes forward.] There's a fatality in this wild adventure! Charmed by a beauty in an opera box, I dog her carriage, and learn that ske is a Mrs. Fitzallan, widow of an officer lately dead in India. Under pretext of arranging some business for her, in which I find she is concerned with the India Company, I call on this Mrs. Fitzallan-am cursed coldly received by Mrs. Fitzallan ; call again, and am completely cut by Mrs. Fitzallan; make my bow, and resolve to think no more of Mrs. Fitzallan; stroll into the Exhibition, and the first portrait I see is that of the lovely Mrs. Fitzallan! I contrive to get a miniature copy of the portrait, and conceal it by a secret slide in my pocketbook. [Pulls out the pocket-book and contemplates the por trait.] 'Twas rash; but who could behold such beauty and

(Kissing the picture.

Enter FOSTER, R.
Fos. Pray, sir, will you-

Brom. (Hastily closing his pocket book.] Well, Foster! what now? what's the matter?

Fos. Young Mr. Lovemore is in the counting house, and desires to kną ir, whether you will advance him the thousand pounas ne spoke to you about ?

Brom. What, I advance money to enable a married man to supply the extravagances of a mistress?

Fos. You know, sir, we have consignments on his account from his estates at St. Domingo, to four times that amount.

Brom. That is nothing to the point, Mr. Foster. However, you may refer him to my partner, Mr. Simpson ; he may find him less scrupulous. (Exit Foster, R.- Re-opening his pocket-book.] What eyes! what a complexion ! what expression! Many a pocket-book on 'Change is crammed with riches; but where find one that clasps a treasure equal to this ?—After all, am I very, very much to blame? Where is the husband who_My partner loves his wife dearly; but, spite of his demure looks and rigorous principles, even he, I'll answer for it, has some little indiscretions, that—here he comes -I'll sound him, and perhaps I may make him a useful confidant.

Enter SIMPSON, R. Simp. Good news, Bromley, good news; the Bank has discounted every shilling of our paper.

Brom. Aye, indeed! My dear Simpson, I am delighted to hear it.

Simp. The firm of Simpson & Co. stands as high as any house in London, and our signature is a bank-note to the very

Bank itself. Have not I always told you that our partnership would be a fortune to us į

Brom. True, true; and our connexion in commerce is so natural; why, we had a kind of rehearsal of our present partnership in very early days. At school, you know -though there, to be sure, you had much the start of me

in age, for you were in the highest form, when I was in the lowesi

Simp. Yes; I left Doctor Thwackum’s to begin my clerkship, just six months after you came to his academy.

Brom. But, though only at Thwackum's together for half-a-year, you recollect, Simpson, how I made you join me in all my frolics; and now in business

Simp. In business, I grant you, our labours and our profits are pretty equally divided , 1t school, the case was different. I was never a fre some boy, and, as you say, considerably your elder; but, somehow or other, whenever you opened an account of mischief, our master always drew upon my shoulders for the unsettled balance of drubbings.

Brom. Well, in business, at least, we are more exact ; and, if we are fortunate, we may fairly boast that we deserve to be so. Attentive, industrious

Simp. Always looking to the main chance-
Brom. Domestic in our tastes
Simp. Economical in our habits
Brom. Neither of us run-abouts, nor men of intrigue-

Simp. Faithfully attached to our wives, and loving them solely and entirely, as they love us

Brom. Inhabiting the same house, in peace and harmony; not the slightest altercation

Simp. Altercation! your wife is mildness itself; so confiding, too, in your attachment to her!

B7 And yours !

Simp. My wife ? she is a treasure ! but, still, for all that

Brom. For all what?

Simp. You know, Bromley, I have no secrets from you; my wife is a little-Mrs. S. is rather too susceptible on the score of jealousy. Brom. To be plain with you, I have sometimes fancied

Now, between ourselves, my dear fellow, have not you given her some cause to—? Yes, yes, you have.

Simp. What, I ? never !
Brom. None! Ha! ha! ha! Come, come, Simpson.
Simp. [With emphasis.] None-none-poz-

Brom. Now I like your making a mystery of it to me Men, you know, are not remarkably severe towards each

BO.

other-besides, if you had, where would be the great harm of it?

Simp. A married man, and ask me wh re's the harm of it!

Brom. You love your wife, I know, and study her happiness: but you would not have me believe that when a little adventure happens to fall in your way

Simp. Harkye, Mr. Bromley ; a good husband uever goes where little adventures are likely to fall in his way.

Brom. (Aside.] 'Tis lucky I did not trust my secret to him.

Simp. My notions of conjugal fidelity are strictly moral. A husband, like a merchant, is bound to fulfil his engagements. Mrs. S., in marrying me, drew upon me for my fidelity for life; I accepted the draft, and 'tis my duty to honour it.

Brom. But, unlike bills of exchange, the longer the date of one's matrimonial engagements the more difficult they are to provide for. But enough: I know your sentimerts, as you are acquainted with mine ; and all I have 'ust now said to you.

Simp. Was intended as a hoax, perhaps ?
Rrom. Nothing more.

Simp. I don't like such hoaxing. No, no; what I was before marriage, I still am—the sworn enemy to non

I was born for the counting-house and a steady life; and even in my younger days, whilst others were gadding about to Vauxhall

, and play.houses, and running their heads into all manner of scrapes and troubles, I was usefully employed in working decimals and calculating exchanges.

Brom. Ha! ha! ha! Perhaps I never met you on a certain fine summer's evening, taking a sentimental ramble along with

Simp. And what then? She had but just come up with me in the fields, and was asking me the way to Islington ;-but didn't you step in, like a friend, and whisk her away, assuring me you did it for my good? But come, let us to the counting-house, and answer our Lisbon letters.

Brom. And after that I'll treat you with a walk to the West End before dinner

sense.

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