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reſerve. When an eſtimate is taken, I hope they will accept of ſuch compoſition as it will admit of, and not deprive me of that liberty which is eſſential to my future ſupport.—Your benevolent compliance will be a prevailing example with the reſt of my creditors, and lay under infinite obligation, Sir,

Your moſt obedient humble Servant, S.P.


THE ANSWER.

SIR,
The purport of your laſt gives me much pain, as nothing can be more affecting to an honeſt tradesman than unavoidable loſſes ſuſtained in buſineſs. Your propoſal meets my hearty approbation, and I ſhall endeavour to carry it into execution. At the meeting of your Creditors, I ſhall exert myſelf in your behalf, being ſatisfied with your conduct ſince our connection in buſiness. I am, with the utmoſt ſincerity, Sir,

Your Friend, T.S.


LETTER VIII.

From a Merchant's Clerk in Town to his
Master in the Country.

SIR,
As buſineſs, it is preſumed, has detained you from home longer than was expected at your departure, my duty directs me to inquire concerning your health, and at the ſame time to acquaint you, that the utmoſt care and attention have been paid to the tranſaction of your commercial concerns in your abſence. Your return, however, as ſoon as affairs will permit, is ardently wiſhed,