'How shocking!'

'My lady Bowley,' returned Sir Joseph, floundering now and then, as in the great depth of his observations, 'at this season of the year we should think of--of--ourselves. We should look into our--our accounts. We should feel that every return of so eventful a period in human transactions, involves a matter of deep moment between a man and his--and his banker.'

Sir Joseph delivered these words as if he felt the full morality of what he was saying; and desired that even Trotty should have an opportunity of being improved by such discourse. Possibly he had this end before him in still forbearing to break the seal of the letter, and in telling Trotty to wait where he was, a minute.

'You were desiring Mr. Fish to say, my lady--' observed Sir Joseph.

'Mr. Fish has said that, I believe,' returned his lady, glancing at the letter. 'But, upon my word, Sir Joseph, I don't think I can let it go after all. It is so very dear.'

'What is dear?' inquired Sir Joseph.

'That Charity, my love. They only allow two votes for a subscription of five pounds. Really monstrous!'

'My lady Bowley,' returned Sir Joseph, 'you surprise me. Is the luxury of feeling in proportion to the number of votes; or is it, to a rightly constituted mind, in proportion to the number of applicants, and the wholesome state of mind to which their canvassing reduces them? Is there no excitement of the purest kind in having two votes to dispose of among fifty people?'

'Not to me, I acknowledge,' replied the lady. 'It bores one. Besides, one can't oblige one's acquaintance. But you are the Poor Man's Friend, you know, Sir Joseph. You think otherwise.'

'I AM the Poor Man's Friend,' observed Sir Joseph, glancing at the poor man present. 'As such I may be taunted. As such I have been taunted. But I ask no other title.'

'Bless him for a noble gentleman!' thought Trotty.

'I don't agree with Cute here, for instance,' said Sir Joseph, holding out the letter. 'I don't agree with the Filer party. I don't agree with any party. My friend the Poor Man, has no business with anything of that sort, and nothing of that sort has any business with him. My friend the Poor Man, in my district, is my business. No man or body of men has any right to interfere between my friend and me. That is the ground I take. I assume a-- a paternal character towards my friend. I say, "My good fellow, I will treat you paternally."'

Toby listened with great gravity, and began to feel more comfortable.

'Your only business, my good fellow,' pursued Sir Joseph, looking abstractedly at Toby; 'your only business in life is with me. You needn't trouble yourself to think about anything. I will think for you; I know what is good for you; I am your perpetual parent. Such is the dispensation of an all-wise Providence! Now, the design of your creation is--not that you should swill, and guzzle, and associate your enjoyments, brutally, with food; Toby thought remorsefully of the tripe; 'but that you should feel the Dignity of Labour. Go forth erect into the cheerful morning air, and--and stop there. Live hard and temperately, be respectful, exercise your self-denial, bring up your family on next to nothing, pay your rent as regularly as the clock strikes, be punctual in your dealings (I set you a good example; you will find Mr. Fish, my confidential secretary, with a cash-box before him at all times); and you may trust to me to be your Friend and Father.'

'Nice children, indeed, Sir Joseph!' said the lady, with a shudder. 'Rheumatisms, and fevers, and crooked legs, and asthmas, and all kinds of horrors!'

'My lady,' returned Sir Joseph, with solemnity, 'not the less am I the Poor Man's Friend and Father. Not the less shall he receive encouragement at my hands. Every quarter-day he will be put in communication with Mr. Fish. Every New Year's Day, myself and friends will drink his health. Once every year, myself and friends will address him with the deepest feeling. Once in his life, he may even perhaps receive; in public, in the presence of the gentry; a Trifle from a Friend.