Since my Budget commenced, Mr. Smith has written me notes: the portion which I have preserved--I suppose several have been mislaid--makes a hundred and seven pages of note-paper, closely written. To all this I have not answered one word: but I think I cannot have read fewer than forty pages. In the last letter the writer informs me that he will not write at greater length until I have given him an answer, according to the "rules of good society." Did I not know that for every inch I wrote back he would return an ell? Surely in vain the net is spread in the eyes of anything that hath a wing. There were several good excuses for not writing to Mr. J. Smith: I will mention five. First, I distinctly announced at the beginning of this Budget that I would not communicate with squarers of the circle. Secondly, any answer I might choose to give might with perfect propriety be reserved for this article; had the imputation of incivility been made after the first note, I should immediately have replied to this effect: but I presumed it was quite understood. Thirdly, Mr. Smith, by his publication of E. M.'s letters against the wish of the writer, had put himself out of the pale of correspondence. Fourthly, he had also gone beyond the rules of good society in sending {124} letter after letter to a person who had shown by his silence an intention to avoid correspondence. Fifthly, these same rules of good society are contrived to be flexible or frangible in extreme cases: otherwise there would be no living under them; and good society would be bad. Father Aldrovand has laid down the necessary distinction--"I tell thee, thou foolish Fleming, the text speaketh but of promises made unto Christians, and there is in the rubric a special exemption of such as are made to Welchmen." There is also a rubric to the rules of good society; and squarers of the circle are among those whom there is special permission not to answer: they are the wild Welchmen of geometry, who are always assailing, but never taking, the Garde Douloureuse[219] of the circle. "At this commentary," proceeds the story, "the Fleming grinned so broadly as to show his whole case of broad strong white teeth." I know not whether the Welchman would have done the like, but I hope Mr. James Smith will: and I hope he has as good a case to show as Wilkin Flammock. For I wish him long life and long health, and should be very glad to see so much energy employed in a productive way. I hope he wishes me the same: if not, I will give him what all his judicious friends will think a good reason for doing so. His pamphlets and letters are all tied up together, and will form a curious lot when death or cessation of power to forage among book-shelves shall bring my little library to the hammer. And this time may not be far off: for I was X years old in A.D. X^2; not 4 in A.D. 16, nor 5 in A.D. 25, but still in one case under that law. And now I have made my own age a problem of quadrature, and Mr. J.