ributed to the Linen-drapers. The usual method
practised by some of these gentry, is to take a shop in the
first-rate situation, pull down the old front, and erect a
new one, regardless of expense, a good outside being
considered the first and indispensable requisite. This is
often effected, either upon credit with a builder, or, if
they have a capital of a few hundreds, it is all exhausted
in external decorations. Goods are obtained upon credit, and
customers procured by puffing advertisements, and exciting
astonishment at the splendid appearance of the front. Thus
the concern is generally carried on till the credit obtained
has expired, and the wonder and novelty of the concern has
evaporated; when the stock is _sold off at 30 per cent,
under prime cost for the benefit of the creditors_! This is
so common an occurrence, that it is scarcely possible to
walk through London any day in the year, without being
attracted by numerous Linen-drapers' shops, whose windows
are decorated with bills, indicating that they are actually
selling off under prime cost, as the premises must be
cleared in a few days.

The most elegant Shop of this description in the Metropolis
is supposed to be one not a hundred miles from Ludgate-hill,
the front and fitting up of which alone is said to have cost
several thousand pounds. The interior is nearly all of
looking-glass, with gilt mouldings; even the ceiling is
looking-glass, from which is appended splendid cut-glass
chandeliers, which when lighted give to the whole the
brilliance of enchantment; however it is not very easy to
form an idea of what is sold, for, with the exception of a
shawl or two carelessly thrown into the window, there is
nothing to be seen, (the stock being all concealed in
drawers, cupboards, &c. ) except the decorations and the
Dandy Shopmen, who parade up and down in a state of ecstasy
at the reflection of their own pretty persons from every
part of the premises!

This concealment of the stock has occasioned some laughable
occurrences. It is said that a gentleman from the country
accidentally passing, took it for a looking-glass
manufactory, and went in to inquire the price of a glass.
The Shopmen gathered round him with evident surprise,
assured him of his mistake, and