without this, being fettered in his operations, and infpiring no refpect, he is more injurious than useful. I recom mend to my fon to take care of all the perfons who have been attached to me, as far as his fituation fhall give him the means; to remember that this is a facred debt which L have contracted towards the children or relations of those 'who have perifhed for me; and next towards those who have fallen into mifery on my account. I know that there are many of those who were about my perfon, who have not conducted themselves towards me as they ought, and who have even fhewn me ingratitude; but I forgive them; often, in moments of trouble and turbulence, a man is not master of himself; and I intreat my fon, if he fhould have the power to punish, to remember only their misfortunes. I could wish to be able to testify my gratitude to those who have difplayed a true and difinterefted attachment to me. If, on the one hand, I was fenfibly affected by the ingratitude and difloyalty of perfons to whom I had never acted but with kindness, as well to themselves, as to their relations or friends; on the other, I have had the confolation of feeing the voluntary attachment and intereft which many perfons have fhewn to me. I intreat them to accept of my thanks: in the fituation in which things ftill are, I should be afraid of bringing them into danger were I to speak more explicitly; but I recommend particularly to my son to seek every opportunity of being able to discover them.

I should, however, conceive that I did injustice to the fentiments of the nation, if I did not openly recommend to my fon Meffrs. de Chamilly and Hù; who were induced by their fincere attachment to shut themfelves up with me in this mournful abode, at the risk of becoming the unhappy victims of that attachment. I alfo recommend to him Cleri, with whofe attention I have had every reason to be fatisfied fince he has been with me. As it is he who has remained with me to the laft, I requeft Meffrs. of the Common Council to deliver him my clothes, my books, my watch, my purse, and the other little effects which have been depofited at the Common Council Chamber.

I alfo moft willingly forgive those who guarded me, for the ill-treatment and harthnefs which they thought it their duty to use towards me. I have found fome feeling and compaffionate fouls; may they enjoy the heart-felt tran

quillity

quillity which their mode of thinking ought to give them.

I intreat Meffrs. de Malefherbes, Tronchet, and Defeze, to receive here my utmoft thanks, and the affurance of my fenfibility, for all the care and all the pains which they took for me.

I conclude by declaring, before God, and ready to appear in his prefence, that I do not reproach myself with any of the crimes which are alledged against me.

Done in duplicate, at the Tower of the Temple,
December 25, 1792.

(Signed) (A true copy.)

LOUIS.

BAUDRAIS, Municipal Officer,

I

POOR RICHARD;

OR,

THE WAY TO WEALTH AND CONTENT IN
THESE TROUBLESOME TIMES,

COURTEOUS READER,

AM an old man, and was formerly an Almanack............. maker, and in the courfe of my business have calculated many Eclipfes and Comets, and other ftrange Revolutions of the Skies; but I must fairly own that many most extraordinary events have happened lately upon this our Planet the Earth, that were far beyond my abilities to calculate, or, I believe, thofe of the fhrewdeft Almanack-maker in the trade. What the event of them will be, God knows! But as I am now advanced in years, I may perhaps not live to fee it My trade, having by my own induftry and attention been fufficiently fuccefsful, I have long fince quitted, for the fake of spending the remainder of my days in peace and quietness, and for the better preparing myfelf for my appearance in the next world; but I followed it for more than five and thirty years; and in order to make my works palatable to ali taftes, I ufed to adorn my Tables of days and months with fuch gleanings of morality and good advice to all ranks as I found from time to time

in the course of my reading, expreffed in short sentences fit for my purpose. This intelligence I fhould not have troubled thee with, but for the. fake of introducing the following incident, which I fhall now relate to thee, and which flattered my vanity not a little, in hearing myfelf quoted fo often and with fuch good effect.

The other day I went into a public-houfe of much refort to get a fober pint of porter to refresh me after a long walk, when I found ten or twelve people fitting round a table on one fide of the room, and converfing upon the late tranfactions of France, and the ftate of things in this country. I fat down in the next box to them, and as their converfation feemed to be interesting, and upon a public fubject, I listened to them in preference to reading the newfpaper that lay before me. One of the youngest of the party, who feemed to be more ignorant as well as more petulant than the reft, was fpeaking in praife of the late Revolutions in France, and what a fine thing it was for the French that now they had no taxes to pay-that in this country we were fo heavily taxed that we were almost ruined, and that―― He was proceeding in rather an intemperate manner, manifeftly to the difapprobation of the rest of the company, when one of them, a plain neat old man with white locks, interrupted him, and faid, If they tell you that in France they pay no taxes, they deceive you; for though many of their old taxes are abolished, their very Revolution, that you praise fo much, is a tax upon them, and fuch a one as many of them find to be a much heavier tax than they ever felt before; for in confequence of it their manufactures are put a ftop to, their workmen are unemployed, the lands are uncultivated, and many of their poor are at this time literally ftarving for want of bread: Several, to avoid perifhing for hunger at home, have inlifted in their armies, and they have fallen" out of the frying-pan "into the fire," as poor Richard fays, for the Govern⚫ment there (if it can be called a Government) do not

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cloath thefe new foldiers, but fend them to the dif ferent armies with only their own rags upon their backs, which, with conftant exercife, and marching from place to place, are foon worn out, fo that they are literally half naked; and this is the reafon of their being called Sans Culottes, which means without

• breeches;

breeches; nor have any of them a fhoe to their foot and in this condition they are kept in the open fields, night and day, often without a tent to cover them, or a little ftraw to lie down upon, during this cold weather. They have bad bread, little or no meat, and nothing but water to drink, and only four-pence halfpenny a-day paid in paper money, in the exchange of which they lofe one-half. For, amongst other, ⚫bleffings of their Revolution, all the gold and filver of the country is vanished, and in order to fupply its place they have paper money, called Affignats, which is ⚫looked upon to be of fuch precarious value, that nobody will fell you any thing for it without charging double price. Now, faid he, with refpect to this Country, England, which you fay is fo heavily taxed that we are almoft ruined, look round amongst your ⚫ neighbours and acquaintance, and fee if any of them that are but commonly prudent and induftrious, dơ not live better than they did twenty years ago. As to the taxes, to be fure they are much increafed within that period; but if thofe laid on by the Government · were the only ones we had to pay, we might eafily difcharge them; but we have many others much more grievous to fome of us. We are taxed twice as much

by our idleness, three times as much by our pride, ⚫ and four times as much by our folly, and from these < taxes the Commiffioners cannot eafe or deliver us, by allowing an abatement. However, let us hearken to good advice, and fomething may be done for us; "God helps them that help themselves," as Poor Richard fays.

I. It would be thought a hard Government that fhould tax its people one-tenth part of their time of be employed in its fervice: but idleness taxes many of us much more; floth, by bringing on diseases, absolutely fhortens life. Sloth, like ruft, confumes fafter than labour wears, while the ufed key is always bright," as Poor Richard fays." But doft thou love "life, then do not fquander time, for that is the ftuff "life is made of," as Poor Richard fays. How much more than is neceffary do we spend in fleep; forgetting that "The fleeping fox catches no poultry, "and that there will be fleeping enough in the grave,' "as Poor Richard fays.

İf time be of all things the most precious, wafting time muft be," as Poor Richard fays," the greatest prodigality;" fince, as he elsewhere tells us, "Loft time is "never found again; and what we call time enough, "always proves little enough." Let us then up and be doing, and doing to the purpose: for by diligence we fhall do more with lefs perplexity. "Sloth makes "all things difficult, but induftry all eafy; and he that "rifeth late, muft trot all day, and fhall fcarce overtake

his bufinefs at night; while lazinefs travels fo flowly "that poverty foon overtakes him. Drive thy bufinefs, "let not that drive thee; and early to bed, and early to "rife, makes a man healthy, wealthy, and wife," as Poor Richard favs.

So what fignifies withing for no taxes-Government must be paid for protecting us, both at home ‹ and abroad. Who is to pay the army and navy for defending us, now thefe hungry Sans Culottes of French Levellers are going to try to come over and plunder us, if there were no taxes? Who is to pay the Judges for determining queftions of property, and for punishing thieves and murderers, if there were no taxes? Who is to take care of the old, infirm, and fick poor of the parish, if there were no taxes? Befides, we may prevent ourselves from even feeling thefe taxes if we beftir ourselves; "Induftry need not wifh, and he that lives upon hope will die fafting. There are no gains "without pains. He that hath a trade, hath an estate; "and he that hath a calling hath an office of profit and "honour," as Poor Richard fays; but then the trade muft be worked at, and the calling well followed, or neither the cftate nor the office will enable us to pay our taxes, for, "At the working-man's houfe Hunger "looks in, but dares not enter. Nor will the bailiff 6 or the conftable enter, for " Induftry pays debts, "while defpair encreafeth them." What though you have found no treasure, nor has any rich relation left < you a legacy, "Diligence is the mother of good luck,

and God gives all things to induftry; then plough "deep while fluggards fleep, and you shall have corn to "fell and to keep." Work while it is called to-day, for you know not how much you may be hindered tomorrow. "One to-day is worth two to-morrows,' as Poor Richard fays; and farther, "Never leave that « till