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The day has comparatively passed away for a writer to dedicate his book to a patron, which doubtless is a good thing for authors, who find a better one in the public; and in the present instance, I should have hesitated before renewing the old custom, as the annexed is a very trifling work; so that, in the words of one of Shakspeare's dedications, it may be a matter of surprise “ that I have chosen so strong a prop to sustain so weak a burden :" but as a portion of the matter contained in this little book, appeared in a pamphlet which had a sale of six editions of two thousand each, under a somewhat different title, it has been stamped with a degree of public favour, which I count upon to a still further extent; and I feel this humble effort of teaching the business youth of the present day the advantages of industry, sobriety, and prudence, in their daily business lives, will not be despised; while the association of your name with it will serve to “point a moral” and afford another instance that “example is better than precept."

I consider it a privilege that I can point out to the lads of this generation so good a living proof of the

results that are to be obtained by an honourable course of business exertion, which is amply illustrated in the extensive concern your own comparatively unaided efforts have established, which also have ever been accompanied by an unaffected modesty, and Christian charity, that have done equal credit both to your understanding and your heart.

This little eulogy from one who can lay claim to five-and-twenty years' acquaintance with you, which has been of a business nature only, and is not suggested by any consideration such as might be evoked through a familiar private friendship, is simply and fairly extorted by your own merit (to which I am now doing but scant justice, and paying an insufficient tribute); and that you may long live to enjoy the fruits of your exertions, in uninterrupted health and happiness, is the sincere wish of,

Dear Sir,
: Yours very faithfully,




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“ Nay, dally not with time, the wise man's treasure,

Though fools are lavish on't ; the fatal fisher
Hooks souls, while we waste moments.”

Sir Walter Scott.

YOT ought at all times to be a matter for sincere self4.) congratulation, when a youth is about to enter a profession, or learn the rudiments of a business, whether the path is of his own selection, or has been chosen for him by the anxious care of his parents or guardians ; on account of the comforting reflection that he is about to take the first steps in acquiring knowledge, which, with God's blessing, will secure him an independence, and relieve him from the necessity of being dependent for support upon others; as it will enable him to earn his own maintenance, and, perhaps, give him means to spare, which he in turn can bestow again. “He


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