become a respectable man. It was always my ambition to be a respectable man, and I am a very respectable man here, in this new township of a new state, where I have purchased five thousand acres of land, at two dollars an acre, hard cash, and established a very flourishing bank. The notes of Touchandgo and Company, soft cash, are now the exclusive currency of all this vicinity. This is the land, in which all men flourish; but there are three classes of men who flourish especially, methodist preachers, slave-drivers, and paper-money manufacturers; and as one of the latter, I have just painted the word BANK, on a fine slab of maple, which was green and growing when I arrived, and have discounted for the settlers, in my own currency, sundry bills, which are to be paid when the proceeds of the crop they have just sown shall return from New Orleans; so that

my notes are the representatives of vegetation that is to be, and I am accordingly a capitalist of the first magnitude. The people here know very well that I ran away from London; but the most of them have run away from some place or other; and they have a great respect for me, because they think I ran away with something worth taking, which few of them had the luck or the wit to do. This gives them confidence in my resources, at the same time that, as there is nothing portable in the settlement except my own notes, they have no fear that I shall run away with them. They know I am thoroughly conversant with the principles of banking, and as they have plenty of industry, no lack of sharpness, and abundance of land, they wanted nothing but capital to organize a flourishing settlement; and this capital I have manufactured to the extent required, at the

expense of a small importation of pens, ink, and paper, and two or three inimitable copper plates. I have abundance here of all good things, a good conscience included; for I really cannot see that I have done any wrong. This was my position: I owed half a million of money; and I had a trifle in my pocket. It was clear that this trifle could never find its way to the right owner. The question was, whether I should keep it, and live like a gentleman; or hand it over to lawyers and commissioners of bankruptcy, and die like a dog on a dunghill. If I could have thought that the said lawyers, &c., had a better title to it than myself, I might have hesitated; but, as such title was not apparent to my satisfaction, I decided the question in my own favor; the right owners, as I have already said, being out of the question altogether. I have always taken scientific views of

morals and politics, a habit from which I derive much comfort under existing circumstances.

I hope you adhere to your music, though I cannot hope again to accompany your harp with my flute. My last andante movement was too forte for those whom it took by surprise. Let not your allegro vivace be damped by young Crotchet's desertion, which, though I have not heard it, I take for granted. He is, like myself, a scientific politician, and has an eye as keen as a needle, to his own interest. He has had good luck so far, and is gorgeous in the spoils of many gulls; but I think the Polar Basin and Walrus Company will be too much for him yet. There has been a splendid outlay on credit, and he is the only man, of the original parties concerned, of whom his Majesty's sheriffs could give any account.

I will not ask

you to come here.

There is

no husband for you. The men smoke, drink, and fight, and break more of their own heads than of girls' hearts. Those among them who are musical, sing nothing but psalms. They are excellent fellows in their but you would not like them.

way,

Au reste, here are no rents, no taxes, no poor-rates, no tithes, no church-establishment, no routs, no clubs, no rotten boroughs, no operas, no concerts, no theatres, no beggars, no thieves, no king, no lords, no ladies, and only one gentleman, videlicet, your loving father,

TIMOTHY TOUCHANDGO.

P. S. I send you one of my notes; I can afford to part with it. If you are accused of

receiving money from

over to my assignees.

me, you may pay it

Robthetill continues