When first a beloved child, releasing itself from its nurse's arms, ventures its little tottering steps on the soft carpet, or the smoothest grass-plot, the poor mother scarcely breathes; she imagines that these first efforts of nature are attended with every danger to the object most dear to her. Fond mother, calm your anxious fears! Your infant son can, at the worst, only receive a slight hurt, which, under your tender care, will speedily be healed. Reserve your alarms, your heart-beatings, your prayers to Providence, for the moment when your son enters upon the scene of the world to select a character, which, if sustained with dignity, judgment, and feeling, will render him universally esteemed and approved; or to degrade himself by filling one of those low, contemptible parts, fit only for the vilest actors in the drama of life. Tremble at the moment when your child has to choose between the rugged road of industry and integrity, leading straight to honor and happiness; and the smooth and flowery path which descends, through indolence and pleasure, to the gulf of vice and misery. It is then that the voice of a parent, or of some faithful friend, must direct the right course.... Surrounded as you doubtless are, by thoughtless and trifling companions, let your mother be the rallying point of your mind and heart; the confidant of all your plans.... Learn to know the value of money. This is a most essential point. The want of economy leads to the decay of powerful empires, as well as private families. Louis XVI. perished on the scaffold for a deficit of fifty millions. There would have been no debt, no assemblies of the people, no revolution, no loss of the sovereign authority, no tragical death, but for this fatal deficit. States are ruined through the mismanagement of millions, and private persons become bankrupts and end their lives in misery through the mismanagement of crowns worth six livres. It is very important, my dear son, that I lay down to you these first principles of right conduct, and impress upon your mind the necessity of adhering to them. Render me an account of the expenditure of your money, not viewing me in the light of a rigid preceptress, but as a friend who wishes to accustom you to the habit of accounting to yourself.... Let me impress upon you the importance of attentive application to business; for that affords certain consolation, and is a security against lassitude, and the vices which idleness creates.... Be cautious how you form connections; and hesitate not to break them off on the first proposition to adopt any course which your affectionate mother warns you to avoid, as fatal to your real happiness, and to the attainment of that respect and esteem which it should be your ambition to enjoy....