Fourthly, That he is willing to show them his books, and give up every farthing into their hands, that they might see he acted the part of an honest man to them.  And,

Fifthly, That upon his doing so, they will find, that there is in goods and good debts sufficient to pay them fifteen shillings in the pound; after which, and when he has made appear that they have a faithful and just account of every thing laid before them, he hopes they will give him his liberty, that he may try to get his bread, and to maintain his family in the best manner he can; and, if possible, to pay the remainder of the debt.

You see I go all the way upon the suggestion of the poor unfortunate tradesman being critically honest, and showing himself so to the full satisfaction of his creditors; that he shows them distinctly a true state of his case, and offers his books and vouchers to confirm every part of his account.

Upon the suggestion of his being thus sincerely honest, and allowing that the state of his account comes out so well as to pay fifteen shillings in the pound, what and who but a parcel of outrageous hot-headed men would reject such a man?  What would they be called, nay, what would they say of themselves, if they should reject such a composition, and should go and take out a commission of bankrupt against such a man?  I never knew but one of the like circumstances, that was refused by his creditors; and that one held them out, till they were all glad to accept of half what they said should be first paid them:  so may all those be served, who reject such wholesome advice, and the season for accepting a good offer, when it was made them.  But I return to the debtor.

When he looks into his books, he finds himself declined, his own fortune lost, and his creditors’ stock in his hands wasted in part, and still wasting, his trade being for want of stock much fallen off, and his family expense and house-rent great; so he draws up the general articles thus:—­

STOCK DEBTOR

To cash of my father (being my stock) to begin with in
trade L800 0 0
To Cash of my father-in-law, being my wife’s portion 600 0 0
To household-goods, plate, &c. of both 100 0 0
To profits in trade for ten years, as by the yearly balance
in the journal appears 2469 10 0
To debts abroad esteemed good, as by the ledger appears 1357 8 0
To goods in the warehouse at the prime cost 672 12 0
Plate and some small jewels of my wife’s left, and old
household-goods altogether 103 0 0

          
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                                                L6102