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st have bills (as for meat and drink, clothes, etc.), pay them regularly every month, and with your own hand. Never, from a mistaken economy, buy a thing you do not want, because it is cheap; or from a silly pride, because it is dear. Keep an account in a book of all that you receive, and of all that you pay; for no man who knows what he receives and what he pays ever runs out. I do not mean that you should keep an account of the shillings and half-crowns which you may spend in chair-hire, operas, etc.: they are unworthy of the time, and of the ink that they would consume; leave such minutia to dull, penny-wise fellows; but remember, in economy, as well as in every other part of life, to have the proper attention to proper objects, and the proper contempt for little ones. A strong mind sees things in their true proportions; a weak one views them through a magnifying medium, which, like the microscope, makes an elephant of a flea: magnifies all little objects, but cannot receive great ones. I have known many a man pass for a miser, by saving a penny and wrangling for twopence, who was undoing himself at the same time by living above his income, and not attending to essential articles which were above his 'portee'. The sure characteristic of a sound and strong mind, is to find in everything those certain bounds, 'quos ultra citrave nequit consistere rectum'. These boundaries are marked out by a very fine line, which only good sense and attention can discover; it is much too fine for vulgar eyes. In manners, this line is good-breeding; beyond it, is troublesome ceremony; short of it, is unbecoming negligence and inattention. In morals, it divides ostentatious puritanism from criminal relaxation; in religion, superstition from impiety: and, in short, every virtue from its kindred vice or weakness. I think you have sense enough to discover the line; keep it always in your eye, and learn to walk upon it; rest upon Mr. Harte, and he will poise you till you are able to go alone. By the way, there are fewer people who walk well upon that line, than upon the slack rope; and therefore a good performer shines so much the more. Your friend Comte Pertingue, who constantly inquires after you, has written to Comte Salmour, the Governor of the Academy at Turin, to prepare a room for you there immediately after the Ascension: and has recommended you to him in a manner which I hope you will give him no reason to repent or be ashamed of. A
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