Manchester Meinoii's, Vol. xlv. {igoi), No. ^. 39 



Sarah begs I will make her most affectionate regards to you both. 

 Farril is broke all to pieces. I am afraid your ^^50 and my ^40 is 

 entirely lost. He does not appear to me in a very favourable light. 



The postscript contains a very natural conclusion. 

 The next letter is dated January ist, 1799: — 



I this day reed your very friendly letter of the 28th Ult.m-, and have 

 taken the earliest opportunity of thanking you for it. When we are in 

 trouble the P'riendly Offices and expressions of those whom we Love & 

 Esteem are doubly acceptable, and make the deepest impression ; and such 

 an effect has your kind letter had both upon Sarah and myself. She looks 

 up to you & Mrs. Philips as to the two dearest friends she has in the World 

 after me ; and begs that I will offer her sincere thanks to you both for your 

 very friendly invitation, which, I hope, we shall be enabled to expect in the 

 course of Next Summer ; when we flatter ourselves that we shall be lucky 

 enough to persuade you both to accompany us back to the Island, where we 

 can accommodate you perfectly well for a few weeks. I have got another 

 Bed Chamber added to my House, and I can procure a Bed for any Servant 

 you bring along with you close by. This is a measure that we have set our 

 hearts upon, and shall be much disappointed if it is not carried into effect. 

 I mean to put off my Voyage to England until May, when I purpose to bring 

 Sarah along with me and to spend about a month or six weeks with my 

 friends at Liverpool, Manchester, & Blackburn : at the end of that time I 

 think it will be about your vacation, and you can return with us. The 

 Season then will be at the best for your favourite amusement, & it will give 

 us the greatest pleasure to have you and Mrs. Philips for our Guests. I 

 assure you it has afforded us great pleasure in talking of this scheme. Pray 

 God nothing may happen to prevent its being carried into effect. 



I thank you for your advice about remaining in the island during the 

 War. It is exactly what Sarah & I thought wou'd be proper, and I am quite 

 confirm'd in my opinion by your letter. Ten pr cent upon a small Income 

 makes a very sensible difference, and must at least curtail some enjoyment 

 or other. Besides it is possible that the Rendezvous may again be open'd 

 this next Summer as it was the last and it is better to be upon the spot than 

 to have the trouble and expense of removing. 



As you are among people of Letters I wish you wou'd get me a few 

 lines compos'd, to be inscrib'd on Mrs. Cable's Tomb, stating her Conjugal 

 affection, her Sincerity as a Friend, her Indulgent kindness as a Mistress — 

 Charity to the Poor, and above all as being a truly good Woman & a Real 

 Christian. All which you know she was. I think Ferriar is an Elegant 

 Poet & cou'd do it properly if he wou'd have the goodness to undertake it. 



After the failure of the Triple Assessment the Income 

 Tax was introduced, and at the outset the rate was ten 

 per cent, as referred to in the letter. Cable continues to 



