entered the office of the Erie Company. He presented certain certificates of indebtedness which had been issued by the corporation. By those certificates the company had covenanted to issue stock in exchange. That stock Mr. Little demanded. Nothing could be done but to comply. With that stock he met his contract, floored the conspirators, and triumphed.” Reverses, so common to all who attempt the treacherous sea of speculation, at length overtook Mr. Little. Walking from Wall Street with a friend one day, they passed through Union Square, then the abode of the wealthiest people of New York. Looking at the rows of elegant houses, Mr. Little remarked—“I have lost money enough to-day to buy the whole square. Yes,” he added, “and half the people in it.” Three times he became bankrupt; and what was then regarded as a colossal fortune, was, in each instance, swept away. From each failure he recovered, and paid his debts in full. It was a common remark among the capitalists, that “Jacob Little’s suspended papers were better than the cheques of most men.” The whole man inspired confidence. He was retiring in his manner, and quite diffident, except in business. He was generous as a creditor. If a man could not meet his contracts, and Mr. Little was satisfied that he was honest, he never pressed him. After his first suspension, though legally free, he paid every creditor in full, though it took nearly a million of dollars. His charities were large and unostentatious. The Southern rebellion, alas! swept away his remaining fortune, and he died poor and resigned in the bosom of his family. His last words were—“I am going up. Who will go with me?”