bills we had to pay, &c. and he fometimes lent me money to help to pay them. At his death he left behind him in his private library the best collection of scarce, valuable, mystical, and alchymical books, that ever was collected by one perfon. In his lifetime he prized these kind of books above every thing; in collecting them he never cared what price he paid for them. This led him to think, after he became a bookfeller, that other book-collectors fhould pay their money as freely as he had done his, which was often a subject of debate between him and me, as I was for felling every thing cheap, in order to fecure those customers already obtained, as well as increase their numbers. Mr. Denis was, at the time of his death, about fifty years of age. He informed me that in his childhood and youth he was weakly to an extreme, fo that no one who knew him ever thought he could live to be twenty twenty years of age; however he enjoyed an uninterrupted state of health for nearly the last thirty years of his life; this he afcribed to his ftrictly adhering to the rules laid down by Cornaro and Tryon in their books on Health, Long Life and Happiness. His unexpected death was in confequence of a fever caught by fitting in a cold damp room. O'er the fad reliques of a friend fincere, I am, Dear Friend, Yours. LETTER LETTER XXXII. "There is a tide in the affairs of men, "Which taken at the flood leads on to fortune, "And we must take the current when it ferves, SHAKESPEARE's Julius Cæfar. DEAR FRIEND, IT T was fome time in the year feventeen hundred and eighty, when I refolved from that period to give no person whatever any credit. I was induced to make this refolution from various motives: I had obferved, that where credit was given, moft bills were not paid within fix months, many not within a twelvemonth, and some not within two years. Indeed, many tradesmen have accounts of seven years standing; and fome bills are never paid. The loffes fuftained by the intereft of money in long credits, and by those bills that were not paid at all; all; the inconveniences attending not having the ready-money to lay out in trade to the beft advantage, together with the great lofs of time in keeping accounts, and collecting debts, convinced me, that if I could but establish a ready-money bufinefs, without any exceptions, I fhould be enabled to fell every article very cheap. When I communicated my ideas on this fubject to fome of my acquaintances, I was much laughed at and ridiculed; and it was thought, that I might as well attempt to rebuild the tower of Babel, as to establish a large business without giving credit. But notwithstanding this discouragement, and even You, my dear friend, expreffing your doubts of the practicability of my scheme, I determined to make the experiment; and began by marking in every book the lowest price that I would take for it; which being much lower than the common market prices, I not only retained my former customers, but foon increased their numbers. But, my dear Sir, you can scarce imagine what difficulties I encountered for feveral years years together. I even fometimes thought of relinquishing this my favorite scheme altogether, as by it I was obliged to deny credit to my very acquaintance; I was also under a neceffity of refufing it to the most refpectable characters, as no exception was, or now is made, not even in favour of nobility; my porters being ftrictly enjoined, by one general order, to bring back all books not previously paid for, except they receive the amount on delivery. Again, many in the country found it difficult to remit small fums that are below bankers notes, and others to whom I was a ftranger, did not like to fend the money first, as not knowing how I should treat them, and suspecting by the price of the articles, there must certainly be fome deception. Many unacquainted with my plan of business, were much offended, until the advantages accruing to them from it were duly explained, when they very readily acceded to it. As to the anger of fuch, who though they were acquainted with it, were still determined to deal on cre |