Lord Colambre had several commissions to execute for his English friends, and he made it his amusement in every shop to observe the manners and habits of the people. He remarked that there are in Dublin two classes of tradespeople: one, who go into business with intent to make it their occupation for life, and as a slow but sure means of providing for themselves and their families; another class, who take up trade merely as a temporary resource, to which they condescend for a few years, trusting that they shall, in that time, make a fortune, retire, and commence or recommence gentlemen. The Irish regular men of business are like all other men of business—punctual, frugal, careful, and so forth; with the addition of more intelligence, invention, and enterprise than are usually found in Englishmen of the same rank. But the Dublin tradesmen Pro TEMPORE are a class by themselves; they begin without capital, buy stock upon credit in hopes of making large profits, and, in the same hopes, sell upon credit. Now, if the credit they can obtain is longer than that which they are forced to give, they go on and prosper; if not, they break, turn bankrupts, and sometimes, as bankrupts, thrive. By such men, of course, every short cut to fortune is followed; whilst every habit, which requires time to prove its advantage, is disregarded; nor with such views can a character for punctuality have its just value. In the head of a man who intends to be a tradesman to-day, and a gentleman to-morrow, the ideas of the honesty and the duties of a tradesman, and of the honour and the accomplishments of a gentleman, are oddly jumbled together, and the characteristics of both are lost in the compound.