52O OCTOBER. 



ruined, without vices, without any particular ex- 

 travagance, and merely by a general notion, that 

 they could go on for the last 1 or 15 years as they 

 did for as many preceding. But the fact is, that 

 the increase of taxes, uniting with the increase of 

 the luxury of men, with money flowing in from 

 very different sources than any enjoyed hy country 

 gentlemen of small estates, have doubled, and in 

 some cases trebled the expence of living ; so that, 

 if these heavy burthens be not carefully provided 

 for in the first instance, distress, debts, and ruin, 

 succeed. 



" Let me then most earnestly advise you, in the 

 first year, to square all your expences to only two- 

 thirds of your sure and certain income. You can- 

 not deduct less than 6ol. for taxes not attaching to 

 the land : there remain 4001. ; two-thirds of which 

 are 2661. : on no account spend one shilling more. 



" Now, you will observe, that this is directly the 

 reverse of what we commonly see. The first year 

 a young couple marry, they mak'e an extra sltow ; 

 and the first year a man comes to his estate, he 

 usually makes some addition to, or alteration in his 

 house ; or he pulls down walls, throws down yew- 

 hedges, cleans about him, and gets into a train of 

 improvements, which it is possible he had beea 

 meditating before he came to it. Girt win- 

 dows, aukward dark passages, windv floors, and a 

 hundred other things, are nuisances ; and then 

 friends are e' er ready with projects and advice 

 more pal pal le; the improvement speaks 



itself! 



