In San Francisco, everything is reversed. The operations of trade are exactly opposite to those of older communities. There the rule is scarcity of money and abundance of labour, produce, and manufactures; here cash overflows out of every pocket, and the necessaries of existence will not pour in fast enough. Mr. Taylor tells us, that “a curious result of the extraordinary abundance of gold and the facility with which fortunes were acquired, struck me at the first glance. All business was transacted on so extensive a scale that the ordinary habits of solicitation and compliance on the one hand, and stubborn cheapening on the other, seemed to be entirely forgotten. You enter a shop to buy something; the owner eyes you with perfect indifference, waiting for you to state your want: if you object to the price, you are at liberty to leave, for you need not expect to get it cheaper; he evidently cares little whether you buy it or not. One who has been some time in the country will lay down the money, without wasting words. The only exception I found to this rule was that of a sharp-faced Down-Easter just opening his stock, who was much distressed when his clerk charged me seventy-five cents for a coil of rope, instead of one dollar. This disregard for all the petty arts of money-making was really a refreshing feature of society. Another equally agreeable trait was the punctuality with which debts were paid, and the general confidence which men were obliged to place, perforce, in each other’s honesty. Perhaps this latter fact was owing, in part, to the impossibility of protecting wealth, and consequent dependence on an honourable regard for the rights of others.” While this gentleman was in San Francisco, an instance of the fairy-like manner in which fortunes are accumulated, came under his observation. A citizen of San Francisco died insolvent to the amount of forty-one thousand dollars the previous autumn. His administrators were delayed in settling his affairs, and his real estate advanced so rapidly in value meantime, that after his debts were paid, his heirs derived a yearly income from it of forty thousand dollars!