nd careless of
the event of things? Will any man in his wits fail in his trade, break
his credit, and shut up his shop, for these prospects? Or will he
comfort himself in case he is forced to fail--I say, will he comfort
himself with these little benefits, and make the matter easy to himself
on that account? He must have a very mean spirit that can do this, and
must act upon very mean principles in life, who can fall with
satisfaction, on purpose to rise no higher than this; it is like a man
going to bed on purpose to rise naked, pleasing himself with the
thoughts that, though he shall have no clothes to put on, yet he shall
have the liberty to get out of bed and shift for himself.

On these accounts, and some others, too long to mention here, I think it
is out of doubt, that the easiness of the proceedings on commissions of
bankrupt can be no encouragement to any tradesman to break, or so much
as to entertain the thoughts of it, with less horror and aversion than
he would have done before this law was made.

But I must come now to speak of the tradesman in his real state of
mortification, and under the inevitable necessity of a blow upon his
affairs. He has had losses in his business, such as are too heavy for
his stock to support; he has, perhaps, launched out in trade beyond his
reach: either he has so many bad debts, that he cannot find by his books
he has enough left to pay his creditors, or his debts lie out of his
reach, and he cannot get them in, which in one respect is as bad; he has
more bills running against him than he knows how to pay, and creditors
dunning him, whom it is hard for him to comply with; and this, by
degrees, sinks his credit.

Now, could the poor unhappy tradesman take good advice, now would be his
time to prevent his utter ruin, and let his case be better or worse, his
way is clear.

If it be only that he has overshot himself in trade, taken too much
credit, and is loaded with goods; or given too much credit, and cannot
get his debts in; but that, upon casting up his books, he finds his
circumstances good at bottom, though his credit has suffered by his
effects being out of his hands; let him endeavour to retrench, let him
check his career in trade--immediately take some extraordinary measures
to get in his debts, or some extraordinary measures, if he can, to raise
money in the meantime, till those debts come in, that he may stop the
crowd of present demands. If this will not do, let him