necessary, turn the time to some other purpose.  As to books, on this subject, they are in everybody’s hand; but, there is one book on the subject of calculations, which I must point out to you; ‘THE CAMBIST,’ by Dr. KELLY.  This is a bad title, because, to men in general, it gives no idea of what the book treats of.  It is a book which shows the value of the several pieces of money of one country when stated in the money of another country.  For instance, it tells us what a Spanish Dollar, a Dutch Dollar, a French Frank, and so on, is worth in English money.  It does the same with regard to weights and measures:  and it extends its information to all the countries in the world.  It is a work of rare merit; and every youth, be his state of life what it may, if it permit him to pursue book-learning of any sort, and particularly if he be destined, or at all likely to meddle with commercial matters, ought, as soon as convenient, to possess this valuable and instructive book.

44.  The next thing is the GRAMMAR of your own language.  Without understanding this, you can never hope to become fit for anything beyond mere trade or agriculture.  It is true, that we do (God knows!) but too often see men have great wealth, high titles, and boundless power heaped upon them, who can hardly write ten lines together correctly; but, remember, it is not merit that has been the cause of their advancement; the cause has been, in almost every such case, the subserviency of the party to the will of some government, and the baseness of some nation who have quietly submitted to be governed by brazen fools.  Do not you imagine, that you will have luck of this sort:  do not you hope to be rewarded and honoured for that ignorance which shall prove a scourge to your country, and which will earn you the curses of the children yet unborn.  Rely you upon your merit, and upon nothing else.  Without a knowledge of grammar, it is impossible for you to write correctly, and it is by mere accident if you speak correctly; and, pray bear in mind, that all well-informed persons judge of a man’s mind (until they have other means of judging) by his writing or speaking.  The labour necessary to acquire this knowledge is, indeed, not trifling:  grammar is not, like arithmetic, a science consisting of several distinct departments, some of which may be dispensed with:  it is a whole, and the whole must be learned, or no part is learned.  The subject is abstruse:  it demands much reflection and much patience:  but, when once the task is performed, it is performed for life, and in every day of that life it will be found to be, in a greater or less degree, a source of pleasure or of profit or of both together.  And, what is the labour?  It consists of no bodily exertion; it exposes the student to no cold, no hunger, no suffering of any sort.  The study need subtract from the hours of no business, nor, indeed, from the hours of necessary exercise:  the hours usually