leave such _minutiae_ to dull, penny-wise fellows; but remember in economy, as well as in every other part of life, to have the proper attention to proper objects, and the proper contempt for little ones. A strong mind sees things in their true proportion; a weak one views them through a magnifying medium, which, like the microscope, makes an elephant of a flea; magnifies all little objects, but cannot receive great ones. I have known many a man pass for a miser, by saving a penny, and wrangling for two-pence, who was undoing himself at the same time, by living above his income, and not attending to essential articles, which were above his _portée_. The sure characteristic of a sound and strong mind is, to find in everything those certain bounds, _quos ultra citrave nequit consistere rectum_. These boundaries are marked out by a very fine line, which only good sense and attention can discover; it is much too fine for vulgar eyes. In manners, this line is good-breeding; beyond it, is troublesome ceremony; short of it, is unbecoming negligence and inattention. In morals, it divides ostentatious puritanism from criminal relaxation; in religion, superstition from impiety; and, in short, every virtue from its kindred vice or weakness. I think you have sense enough to discover the line; keep it always in your eye, and learn to walk upon it; rest upon Mr. Harte, and he will poise you, till you are able to go alone. By the way, there are fewer people who walk well upon that line, than upon the slack-rope; and, therefore, a good performer shines so much the more.... Remember to take the best dancing-master at Berlin, more to teach you to sit, stand, and walk gracefully, than to dance finely. The graces, the graces; remember the graces! Adieu. TO THE SAME _A father's example_ London, 7 _Feb_. o.s. 1749. DEAR BOY,