The POLITENESS of a Subject is the Freedom of that Subject
  from all Indelicacy, Aukardness_, and Roughness.

  GOOD BREEDING consists in a respectful Carriage to others,
  accompany’d with Ease and Politeness.

It appears from hence that GOOD BREEDING and POLITENESS differ in this; that GOOD BREEDING relates only to the Manners of Persons in their Commerce together; Whereas Politeness may relate also to Books, as well as to Persons, or to any Subjects of Taste and Ornament.

So that Politeness may subsist in a Subject, as in a Cornish, or Architrave, where good Breeding can’t enter; But it is impossible for good Breeding to be offer’d without Politeness.

At the same time good Breeding is not to be understood, as merely the Politeness of Persons; But as Respect, tender’d with Politeness, in the Commerce between Persons.

It is easy to perceive, that good Breeding is a different Behaviour in different Countries, and in the same Countries at different Periods, according to the Manners which are us’d amongst polite Persons of those Places and Seasons.

In England the chief Point of it formerly was plac’d, in carrying
a Respect in our Manners to all we convers’d with; whence every
Omission of the slightest Ceremony, as it might be construed into
a want of Respect, was particularly to be avoided; So that good
Breeding became then
  a precise Observance and Exercise of all the Motions and
  Ceremonies, expressive of Respect, which might justly be paid
  to every Person;
—­This, as it is easy to imagine, requir’d much Nicety in the
Adjustment upon many Occasions, and created immense Trouble and
Constraint, and most ridiculous Embarrassments.

However, these Modes of good Breeding were not to be abolished, as it was impossible to dispense with the Respect annex’d to them, without some further Pretence than of their Inconvenience only; which no Person could decently urge, or admit in his own behalf, when it was his Province to pay any Ceremonies to another; In this Difficulty it was at last happily observ’d, for the Advantage of genteel Commerce and Society, that whatever gives Trouble, is inconsistent with Respect; Upon which Foundation, all Ceremonies which create Embarrassments or Trouble to either Side, are now justly exploded; And the Ease of each other is the Point most peculiarly consulted by well-bred Persons.

If this Attention to Ease was properly conducted, so that it might always appear to have Respect for its Motive; And only to act in Obedience to that, as the ruling Principle, it would then comprehend the just Plan of good Breeding; But as this was formerly encumber’d with Ceremonies and Embarrassments, so the modern good Breeding perhaps deviates too far into Negligence and Disregard; —­A Fault more unpardonable than the former; As an Inconvenience, evidently proceeding from the Respect which is paid to us, may be easily excus’d; But a Freedom, which carries the Air of Neglect with it, gives a lasting Offence.