God knows it is difficult to form a correct opinion upon a situation so parodoxical as Neal’s was. To be reduced to skin and bone by the downright friendship of the world was, as the sagacious reader will admit, next to a miracle. We appeal to the conscience of any man who finds himself without an enemy whether he be not a greater skeleton than the tailor; we will give him fifty guineas provided he can show a calf to his leg. We know he could not; for the tailor had none, and that was because he had not an enemy. No man in friendship with the world ever has calves to his legs. To sum up all in a parodox of our own invention, for which we claim the full credit of originality, we now assert that more men have risen in the world by the injury of their enemies than have risen by the kindness of their friends. You may take this, reader, in any sense; apply it to hanging if you like; it is still immutably and immovably true. One day Neal sat cross-legged, as tailors usually sit, in the act of pressing a pair of breeches; his hands were placed, backs up, upon the handle of his goose, and his chin rested upon the backs of his hands. To judge from his sorrowful complexion, one would suppose that he sat rather to be sketched as a picture of misery or of heroism in distress than for the industrious purpose of pressing the seams of a garment. There was a great deal of New Burlington Street pathos in his countenance; his face, like the times, was rather out of joint; “the sun was just setting, and his golden beams fell, with a saddened splendor, athwart the tailor’s--” The reader may fill up the picture. In this position sat Neal when Mr. O’Connor, the schoolmaster, whose inexpressibles he was turning for the third time, entered the workshop. Mr. O’Connor himself was as finished a picture of misery as the tailor. There was a patient, subdued kind of expression in his face which indicated a very fair portion of calamity; his eye seemed charged with affliction of the first water; on each side of his nose might be traced two dry channels, which, no doubt, were full enough while the tropical rains of his countenance lasted. Altogether, to conclude from appearances, it was a dead match in affliction between him and the tailor; both seemed sad, fleshless, and unthriving. “Misther O’Connor,” said the tailor, when the schoolmaster entered, “won’t you be pleased to sit down?” Mr. O’Connor sat; and, after wiping his forehead, laid his hat upon the lap-board, put his half-handkerchief in his pocket, and looked upon the tailor. The tailor, in return, looked upon Mr. O’Connor; but neither of them spoke for some minutes. Neal, in fact, appeared to be wrapped up in his own misery, and Mr. O’Connor in his; or, as we often have much gratuitous sympathy for the distresses of our friends, we question but the tailor was wrapped up in Mr. O’Connor’s misery, and Mr. O’Connor in the tailor’s. Mr. O’Connor at length said: “Neal, are my inexpressibles finished?”