Hitherto, my dear Sir, I have been employed in laying the Foundation of my Work. But the proper merit of a foundation is its massiveness and solidity. The conveniences and ornaments, the gilding and stucco work, the sunshine and sunny prospects, will come with the Superstructure. Yet I dare not flatter myself, that any endeavours of mine, compatible with the duty I owe to Truth and the hope of permanent utility, will render _The Friend_ agreeable to the majority of what is called the reading Public. I never expected it. How indeed could I, when I was to borrow so little from the influence of passing Events, and absolutely excluded from my plan all appeals to personal curiosity and personal interests? Yet even this is not my greatest impediment. No real information can be conveyed, no important errors rectified, no widely injurious prejudices rooted up, without requiring some effort of thought on the part of the Reader. But the obstinate (and toward a contemporary Writer, the contemptuous) aversion to all intellectual effort is the mother evil of all which I had proposed to war against, the Queen Bee in the Hive of our errors and misfortunes, both private and national. The proof of the Fact, positively and comparatively, and the enumeration of its various causes, will, as I have already hinted form the preliminary Essay of the disquisition on the elements of our moral and intellectual faculties. To solicit the attention of those on whom these debilitating causes have acted to their full extent, would be no less absurd than to recommend exercise with the dumb bells, as the only mode of cure, to a patient paralytic in both arms. You, my dear Sir, well know, that my expectations were more modest as well as more rational. I hoped, that my Readers in general would be aware of the impracticability of suiting every Essay to every Taste in _any_ period of the work; and that they would not attribute wholly to the Author, but in part to the necessity of his plan, the austerity and absence of the lighter graces in the first fifteen or twenty Numbers. In my cheerful moods I sometimes flattered myself, that a few even among those, who foresaw that my lucubrations would at all times require more attention than from the nature of their own employments they could afford them, might yet find a pleasure in supporting _The Friend_ during its infancy, so as to give it a chance of attracting the notice of others, to whom its style and subjects might be better adapted. But my main anchor was the Hope, that when circumstances gradually enabled me to adopt the ordinary means of making the Publication generally known, there might be found throughout the Kingdom a sufficient number of meditative minds, who, entertaining similar convictions with myself, and gratified by the prospect of seeing them reduced to form and system, would take a warm interest in the work from the very circumstance, that it wanted those allurements of