up a state of his case to lay before them.

First, He assures them that he has not wasted his estate, either by vice
and immorality, or by expensive and riotous living, luxury,
extravagance, and the like.

Secondly, He makes it appear that he has met with great losses, such as
he could not avoid; and yet such and so many, that he has not been able
to support the weight of them.

Thirdly, That he could have stood it out longer, but that he was
sensible if he did, he should but diminish the stock, which, considering
his debts, was properly not his own; and that he was resolved not to
spend one part of their debts, as he had lost the other.

Fourthly, That he is willing to show them his books, and give up every
farthing into their hands, that they might see he acted the part of an
honest man to them. And,

Fifthly, That upon his doing so, they will find, that there is in goods
and good debts sufficient to pay them fifteen shillings in the pound;
after which, and when he has made appear that they have a faithful and
just account of every thing laid before them, he hopes they will give
him his liberty, that he may try to get his bread, and to maintain his
family in the best manner he can; and, if possible, to pay the remainder
of the debt.

You see I go all the way upon the suggestion of the poor unfortunate
tradesman being critically honest, and showing himself so to the full
satisfaction of his creditors; that he shows them distinctly a true
state of his case, and offers his books and vouchers to confirm every
part of his account.

Upon the suggestion of his being thus sincerely honest, and allowing
that the state of his account comes out so well as to pay fifteen
shillings in the pound, what and who but a parcel of outrageous
hot-headed men would reject such a man? What would they be called, nay,
what would they say of themselves, if they should reject such a
composition, and should go and take out a commission of bankrupt against
such a man? I never knew but one of the like circumstances, that was
refused by his creditors; and that one held them out, till they were all
glad to accept of half what they said should be first paid them: so may
all those be served, who reject such wholesome advice, and the season
for accepting a good offer, when it was made them. But I return to the
debtor.

When he looks into his books, he finds himself declined, his own fortune
lost, and his creditors' stock in his hands wasted i