The humanity of this proceeding is self-evident: a word need not be said more on that subject. But it was no less profitable than merciful. The originator of the plan retired from business with a large fortune, amassed, too, in an inconceivably short space of time. The shrewdest proprietor of a fast coach never could throw a more critical eye over a new wheeler or a broken-down leader, than did he on the object of his professional skill; detecting at a glance the extent of his ailments, and calculating, with a Babbage-like accuracy, the cost of keep, physic, and attendance, and setting them off, in his mind, against the probable price of the sound man. What consummate skill was here! Not merely, like Brodie or Crampton, anticipating the possible recovery of the patient, but estimating the extent of the restoration--the time it would take--ay, the very number of basins of chicken-broth and barley-gruel that he would devour, _ad interim_. This was the cleverest physician I ever knew. The present altered condition of West Indian property has, however, closed this opening to fortune, in which, after all, nothing short of first-rate ability could have ensured success. I have just read over the preceding “nut” to my old friend, Mr. Synnet, of Mulloglass, whose deep knowledge of the world makes him no mean critic on such a subject. His words are these:-- “There is some truth in what you remark--the world is too full of us. There is, however, a very nice walk in life much neglected.” “And what may that be?” said I, eagerly. “The mortgagee,” replied he, sententiously. “I don't perfectly comprehend.” “Well, well! what I mean k this: suppose, now, you have only a couple of thousand pounds to leave your son--maybe, you have not more than a single thousand--now, my advice is, not to squander your fortune in any such absurdity as a learned profession, a commission in the Line, or any other miserable existence, but just look about you, in the west of Ireland, for the fellow that has the best house, the best cellar, the best cook, and the best stable. He is sure to want money, and will be delighted to get a loan. Lend it to him: make hard terms, of course. For this--as you are never to be paid--the obligation of your forbearance will be the greater. Now, mark me, from the day the deed is signed, you have snug quarters in Galway? not only in your friend's house, but among all his relations--Blakes, Burkes, Bodkins, Kirwans, &c, to no end; you have the run of the whole concern--the best of living, great drink, and hunting in abundance. You must talk of the loan now and then, just to jog their memory; but be always 'too much the gentleman' to ask for your money; and it will even go hard, but from sheer popularity, they will make you member for the county. This is the only new thing, in the way of a career, I know of, and I have great pleasure in throwing out the suggestion for the benefit of younger sons.” A NUT FOR THE PENAL CODE.