pushing on another. The necessity to sell
is behind every man's back; you, therefore,
need be under no concern about your ability
to buy. Before you have opened your doors
a week, you will scarcely be able to keep
the commercial travellers out. Let it be
hinted abroad although it is not absolutely
necessary for your success in failure—that
your father-in-law is a person of property.
It means nothing, but it will be useful in a
variety of ways.

LESSON THE SECOND. THE BANK.

IN the choice of a bank for discount (which
you will not want for a few months), you
will find little difficulty. As a rule, perhaps,
you will pick out one of the young concerns;
but all of them, bear in mind, are urged on
by the same necessity to trade, as the
merchants and traders. Be easy, bold, and
confident in your manner, and careful in your
dress. One style does for one kind of bank,
another style for another. Judge of this
from the names of the directors; and give as
a reference your principal creditor, who by
this time will take quite a fatherly interest
in your welfare. By all means keep a good
balance, if it is done by the discount of
accommodation bills.

LESSON THE THIRD. THE ACCOUNT BOOKS.

MAKE this branch of your business your
especial study, and keep it in your own
hands. Many men understand the true art
of figures, viz., to conceal the truth; few are
able to practise it. See that you are not
ignorant and unskilful in this useful science.
Raise a fictitious capital at the commencement
of your business by a stroke of the
pen, and enter at the beginning of your
Cash Book, on the left hand side, a respectable,
but not a very large sum,—say two
thousand pounds,—the disposal of which
imaginary item you can account for amongst
your imaginary bad debts. These are
fabulous transactions with persons who are
supposed to have failed, or exaggerated dealings
with persons who really have failed; and
the property represented by the figures
entered in the books you—take care of. Keep
your personal expenses in appearance small,
and throw the burden upon the trade
expenses. Fail in the third or fourth year, if
you are quite prepared for action, and go to
the Bankruptcy Court at once, without
hesitation. Shun deeds of inspection and assignment,
because they place you in the hands of
those dissatisfied creditors, who in the Court
are made to feel their proper position, and
are taught that the man who fails, and renders
an account of his failure (if he has not run
the estate too close for the expenses of the
Court), is a very meritorious member of
society. These are chiefly matters of pen and
ink, but they are important, and do not let
them be neglected.

LESSON THE FOURTH. THE OFFICIAL ASSIGNEE.

YOU will now be within the power of the
Bankruptcy Court, a position not by any
means so disagreeable as many persons
suppose. As your private property is settled on
your wife, you will not be troubled at home
with the Messenger, as he is called, and the
first person of any importance that you wiil
see is your Official Assignee—a very
gentlemanly man to you, as your estate will be
large, and so prepared as to give little trouble.
You will hand over to him in cash, et cetera,
a sum more than sufficient to pay all the
expenses of the Court (about sixty per cent,
of your assets), and this will place matters on
a very amicable footing. He loves you like
a brother. You help to pay his salary, or
commission—about two thousand a year—
the salaries of the Commissioner, with all the
officers in and about the Court, and a good
many far away from it—pensioners to the
extent of sixteen thousand pounds per annum.
It is absurd to suppose that there can be any
ill-feeling between you. He goes over your
books with you. You began with a capital—
good; your books have been well kept—
good; your personal expenses are light (light
for a person in your position in society)—
good; you have given the estate every attention
—better; you have handed over property
sufficient to pay all expenses, and declare a
dividend of one shilling in the pound before
the matter has been in the energetic hands of
Mr. Official Assignee six weeks—best. Who
dares to say that the Court is tardy in
collecting and distributing assets? You may
sleep, and dream of a first-class certificate.

LESSON THE FIFTH. THE COMMISSIONER.

THE Commissioner is obliged, for his salary
(about two thousand per annum), to make a
show of doing something; and, for his
judicial dignity, to make an appearance of
discouraging bankrupts. But he loves them for
the same reason as the Official Assignee,—
loves them because they pay him; and he
loves them more if they give him no trouble.
Knowing little or nothing of figures—although
having to decide upon them more than upon
law—he is, practically, in the hands of the
Official Assignee, and is governed by his
report in the choice and granting of a
certificate.

LESSON THE SIXTH. THE SOLICITOR.

THERE are not more than two solicitors
pleading in Basinghall Street, who have what
is called the ear of the Court. You will
retain one of these, more for display and
respectability than because you require him.
He goes over the favourable points of your
trading career, lighting them up with a glow
of approbation. The sympathising
Commissioner, prepared by the very favourable
report of the Official Assignee, is glad to have