First we have a letter from Mr. Goren to Mrs. Mel, to inform her that her son has arrived and paid his respects to his future instructor in the branch of science practised by Mr. Goren.

‘He has arrived at last,’ says the worthy tradesman.  ’His appearance in the shop will be highly gentlemanly, and when he looks a little more pleasing, and grows fond of it, nothing will be left to be desired.  The ladies, his sisters, have not thought proper to call.  I had hopes of the custom of Mr. Andrew Cogglesby.  Of course you wish him to learn tailoring thoroughly?’

Mrs. Mel writes back, thanking Mr. Goren, and saying that ’she had shown the letter to inquiring creditors, and that she does wish her son to learn his business from the root.  This produces a second letter from Mr. Goren, which imparts to her that at the root of the tree, of tailoring the novitiate must sit no less than six hours a day with his legs crossed and doubled under him, cheerfully plying needle and thread; and that, without this probation, to undergo which the son resolutely objects, all hope of his climbing to the top of the lofty tree, and viewing mankind from an eminence, must be surrendered.

’If you do not insist, my dear Mrs. Harrington, I tell you candidly, your son may have a shop, but he will be no tailor.’

Mrs. Mel understands her son and his state of mind well enough not to insist, and is resigned to the melancholy consequence.

Then Mr. Goren discovers an extraordinary resemblance between Evan and his father:  remarking merely that the youth is not the gentleman his father was in a shop, while he admits, that had it been conjoined to business habits, he should have envied his departed friend.

He has soon something fresh to tell; and it is that young Mr. Harrington is treating him cavalierly.  That he should penetrate the idea or appreciate the merits of Mr. Goren’s Balance was hardly to be expected at present:  the world did not, and Mr. Goren blamed no young man for his ignorance.  Still a proper attendance was requisite.  Mr. Goren thought it very singular that young Mr. Harrington should demand all the hours of the day for his own purposes, up to half-past four.  He found it difficult to speak to him as a master, and begged that Mrs. Harrington would, as a mother.

The reply of Mrs. Mel is dashed with a trifle of cajolery.  She has heard from her son, and seeing that her son takes all that time from his right studies, to earn money wherewith to pay debts of which Mr. Goren is cognizant, she trusts that their oldest friend will overlook it.

Mr. Goren rejoins that he considers that he need not have been excluded from young Mr. Harrington’s confidence.  Moreover, it is a grief to him that the young gentleman should refrain from accepting any of his suggestions as to the propriety of requesting some, at least, of his rich and titled acquaintance to confer on him the favour of their patronage.  ‘Which they would not repent,’ adds Mr. Goren, ’and might learn to be very much obliged to him for, in return for kindnesses extended to him.’