Nor is this heavy article to be abated upon any account; for if he does not make a good show, he comes abroad like a mean ordinary fellow, and nobody of fashion comes to his shop; the customers are drawn away by the pictures and painted shelves, though, when they come there, they are not half so well filled as in other places, with goods fit for a trade; and how, indeed, should it be otherwise? the joiners and painters, glaziers and carvers, must have all ready money; the weavers and merchants may give credit; their goods are of so much less moment to the shopkeeper, that they must trust; but the more important show must be finished first, and paid first; and when that has made a deep hole in the tradesman’s stock, then the remainder may be spared to furnish the shop with goods, and the merchant must trust for the rest.

It will hardly be believed in ages to come, when our posterity shall be grown wiser by our loss, and, as I may truly say, at our expense, that a pastry-cook’s shop, which twenty pounds would effectually furnish at a time, with all needful things for sale, nay, except on an extraordinary show, as on twelfth-day at night for cakes, or upon some great feast, twenty pounds can hardly be laid out at one time in goods for sale, yet that fitting up one of these shops should cost upwards of L300 in the year 1710—­let the year be recorded—­the fitting up to consist of the following particulars:—­

1.  Sash windows, all of looking-glass plates, 12 inches by 16 inches in measure.

2.  All the walls of the shop lined up with galley-tiles, and the back shop with galley-tiles in panels, finely painted in forest-work and figures.

3.  Two large pier looking-glasses and one chimney glass in the shop, and one very large pier-glass seven feet high in the back shop.

4.  Two large branches of candlesticks, one in the shop, and one in the back room.

5.  Three great glass lanterns in the shop, and eight small ones.

6.  Twenty-five sconces against the wall, with a large pair of silver standing candlesticks in the back room, value L25.

7.  Six fine large silver salvers to serve sweetmeats.

8.  Twelve large high stands of rings, whereof three silver, to place small dishes for tarts, jellies, &c., at a feast.

9.  Painting the ceiling, and gilding the lanterns, the sashes, and the carved work, L55.

These, with some odd things to set forth the shop, and make a show, besides small plate, and besides china basins and cups, amounted to, as I am well informed, above L300.

Add to this the more necessary part, which was:—­

1.  Building two ovens, about L25.

2.  Twenty pounds in stock for pies, cheese-cakes, &c.

So that, in short, here was a trade which might be carried on for about L30 or L40 stock, required L300 expenses to fit up the shop, and make a show to invite customers.

I might give something of a like example of extravagance in fitting up a cutler’s shop, Anglice a toyman, which are now come up to such a ridiculous expense, as is hardly to be thought of without the utmost contempt:  let any one stop at the Temple, or at Paul’s corner, or in many other places.