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fe handle. You commit a rascal to prison because he merits transportation, but by the time he comes out he merits a halter. By uniting also with industry, we become industrious. It is easy to give instances of people whose distinguishing characteristic was idleness, but when they breathed the air of Birmingham, diligence became the predominant feature. The view of profit, like the view of corn to the hungry horse, excites to action. Thus the various seeds scattered by nature into the soul at its first formation, either lie neglected, are urged into increase by their own powers, or are drawn towards maturity by the concurring circumstances that attend them. The late Mr. Grenville observed, in the House of Commons, "That commerce tended to corrupt the morals of a people." If we examine the expression, we shall find it true in a certain degree, beyond which, it tends to improve them. Perhaps every tradesman can furnish out numberless instances of small deceit. His conduct is marked with a littleness, which though allowed by general consent, is not strictly just. A person with whom I have long been connected in business, asked, if I had dealt with his relation, whom he had brought up, and who had lately entered into commercial life. I answered in the affirmative. He replied, "He is a very honest fellow." I told him I saw all the finesse of a tradesman about him. "Oh, rejoined my friend, a man has a right to say all he can in favour of his own goods." Nor is the seller alone culpable. The buyer takes an equal share in the deception. Though neither of them speak their sentiments, they well understand each other. Whilst the treaty is agitating, the profit of the tradesman vanishes, yet the buyer pronounces against the article; but when finished, the seller whispers his friend, "It is well sold," and the buyer smiles if a bargain. Thus is the commercial track a line of minute deceits. But, on the other hand, it does not seem possible for a man in trade to pass this line, without wrecking his reputation; which, if once broken, can never be made whole. The character of a tradesman is valuable, it is his all; therefore, whatever seeds of the vicious kind shoot forth in the mind, are carefully watched and nipped in the bud, that they may never blossom into action. Thus having slated the accounts between morality and trade, I shall leave the reader to draw the ballance. I shall not pronounce after so great a master, an
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