the means of their first introduction to life, and for the benefits of his counsel and countenance in the early stages of their career. Such a man stands as a mark of the mercantile honesty and integrity of his country, and is a model and example for men of business in all time to come. CHAPTER X. MONEY—ITS USE AND ABUSE. “Not for to hide it in a hedge, Nor for a train attendant, But for the glorious privilege Of being independent.”—_Burns_. “Neither a borrower nor a lender be: For loan oft loses both itself and friend; And borrowing dulls the edge of husbandry.”—_Shakepeare_. Never treat money affairs with levity—Money is character.—_Sir E. L. Bulwer Lytton_. HOW a man uses money—makes it, saves it, and spends it—is perhaps one of the best tests of practical wisdom. Although money ought by no means to be regarded as a chief end of man’s life, neither is it a trifling matter, to be held in philosophic contempt, representing as it does to so large an extent, the means of physical comfort and social well-being. Indeed, some of the finest qualities of human nature are intimately related to the right use of money; such as generosity, honesty, justice, and self-sacrifice; as well as the practical virtues of economy and providence. On the other hand, there are their counterparts of avarice, fraud, injustice, and selfishness, as displayed by the inordinate lovers of gain; and the vices of thriftlessness, extravagance, and improvidence, on the part of those who misuse and abuse the means entrusted to them. “So that,” as is wisely observed by Henry Taylor in his thoughtful ‘Notes from Life,’ “a right measure and manner in getting, saving, spending, giving, taking, lending, borrowing, and bequeathing, would almost argue a perfect man.”