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at no action can be well fought unless there is a considerable loss. Having no other method of judging of the merits of an action, he appreciates it according to the list of killed and wounded. A merchant _in toto_, he computes the value of an object by what it has cost him, and imagines that what is easily and cheaply obtained cannot be of much value. The knowledge of this peculiar mode of reasoning on his part, has very often induced officers to put down very trifling _contusions_, such as a prize-fighter would despise, to swell up the sum total of the loss to the aggregate of the honest man's expectations. To proceed. As usual in cases of defeat, a small degree of accusation and recrimination took place. The army thought that the navy might have beaten down stone ramparts, ten feet thick; and the navy wondered why the army had not walked up the same ramparts, which were thirty feet perpendicular. Some of the ships accused others of not having had a sufficient number of men killed and wounded; and the boats' crews, whenever they met on shore, fought each other desperately, as if it were absolutely necessary, for the honour of the country, that more blood should be spilt. But this only lasted three weeks, when a more successful attempt made them all shake hands, and wonder what they had been squabbling about. There was, however, one circumstance, which occurred during the action, that had not been forgotten. It had been witnessed by the acting captain of the ship, and had been the theme of much comment and admiration among the officers and men. This was the daring feat of our little hero, in rolling the shell over the side. Captain M--- (the new commander), as soon as his more important avocations would permit, made inquiries among the officers (being himself a stranger in the ship), relative to Willy. His short but melancholy history was soon told; and the disconsolate boy was summoned from under the half-deck, where he sat by the body of Adams, which, with many more, lay sewed up in his hammock, and covered over with the union-jack, waiting for the evening, to receive the rites of Christian burial, before being committed to the deep. Knowing that Adams had been his only protector, a feeling of compassion for the bereaved and orphan boy, and admiration of his early tokens of bravery, induced Captain M---, who never formed a resolution in haste, or abandoned it if once formed, to take the boy under his
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