ence of being a man of fortune, that they
are not to understand the disposal of it; and they long to come to their
estates, only to put themselves under new guardianship. Nay, I have
known a young fellow, who was regularly bred an attorney, and was a
very expert one till he had an estate fallen to him. The moment that
happened, he, who could before prove the next land he cast his eye upon
his own; and was so sharp, that a man at first sight would give him a
small sum for a general receipt, whether he owed him anything or not:
such a one, I say, have I seen, upon coming to an estate, forget all his
diffidence of mankind, and become the most manageable thing breathing.
He immediately wanted a stirring man to take upon him his affairs; to
receive and pay, and do everything which he himself was now too fine a
gentleman to understand. It is pleasant to consider, that he who would
have got an estate, had he not come to one, will certainly starve
because one fell to him; but such contradictions are we to ourselves,
and any change of life is insupportable to some natures.

It is a mistaken sense of superiority to believe a figure, or equipage,
gives men precedence to their neighbours. Nothing can create respect
from mankind, but laying obligations upon them; and it may very
reasonably be concluded, that if it were put into a due balance,
according to the true state of the account, many who believe themselves
in possession of a large share of dignity in the world, must give place
to their inferiors. The greatest of all distinctions in civil life is
that of debtor and creditor; and there needs no great progress in logic
to know which, in that case, is the advantageous side. He who can say
to another, "Pray, master," or "pray, my lord, give me my own," can as
justly tell him, "It is a fantastical distinction you take upon you, to
pretend to pass upon the world for my master or lord, when, at the same
time that I wear your livery, you owe me wages; or, while I wait at your
door, you are ashamed to see me till you have paid my bill."

The good old way among the gentry of England to maintain their
pre-eminence over the lower rank, was by their bounty, munificence,
and hospitality; and it is a very unhappy change, if at present, by
themselves or their agents, the luxury of the gentry is supported by the
credit of the trader. This is what my correspondent pretends to prove
out of his own books, and those of his whole neighbourhood. He