There is a pleasant tale of some worthless, phrasing Frenchman, who was taxed with ingratitude: “_Il faut savoir garder l’indépendance du cœur_,” cried he. I own I feel with him. Gratitude without familarity, gratitude otherwise than as a nameless element in a friendship, is a thing so near to hatred that I do not care to split the difference. Until I find a man who is pleased to receive obligations, I shall continue to question the tact of those who are eager to confer them. What an art it is, to give, even to our nearest friends! and what a test of manners, to receive! How, upon either side, we smuggle away the obligation, blushing for each other; how bluff and dull we make the giver; how hasty, how falsely cheerful, the receiver! And yet an act of such difficulty and distress between near friends, it is supposed we can perform to a total stranger and leave the man transfixed with grateful emotions. The last thing you can do to a man is to burthen him with an obligation, and it is what we propose to begin with! But let us not be deceived: unless he is totally degraded to his trade, anger jars in his inside, and he grates his teeth at our gratuity. We should wipe two words from our vocabulary: gratitude and charity. In real life, help is given out of friendship, or it is not valued; it is received from the hand of friendship, or it is resented. We are all too proud to take a naked gift: we must seem to pay it, if in nothing else, then with the delights of our society. Here, then, is the pitiful fix of the rich man; here is that needle’s eye in which he stuck already in the days of Christ, and still sticks to-day, firmer, if possible, than ever: that he has the money and lacks the love which should make his money acceptable. Here and now, just as of old in Palestine, he has the rich to dinner, it is with the rich that he takes his pleasure: and when his turn comes to be charitable, he looks in vain for a recipient. His friends are not poor, they do not want; the poor are not his friends, they will not take. To whom is he to give? Where to find—note this phase—the Deserving Poor? Charity is (what they call) centralised; offices are hired; societies founded, with secretaries paid or unpaid: the hunt of the Deserving Poor goes merrily forward. I think it will take more than a merely human secretary to disinter that character. What! a class that is to be in want from no fault of its own, and yet greedily eager to receive from strangers; and to be quite respectable, and at the same time quite devoid of self-respect; and play the most delicate part of friendship, and yet never be seen; and wear the form of man, and yet fly in the face of all the laws of human nature:—and all this, in the hope of getting a belly-god Burgess through a needle’s eye! O, let him stick, by all means: and let his polity tumble in the dust; and let his epitaph and all his literature (of which my own works begin