I coupled just now, in allusion to Rogers and myself, virtue and punctuality in the payment of bills, as though they were not altogether homogeneous. I did so designedly, not because I question that prompt payment is in the abstract a leading virtue, nor because I doubt that it has been absolutely imperative for Rogers, and one of the secrets of his happiness; but because I am not entirely sure whether, after ten years of prompt payment on the first of every month on my part, I have not been made the sorry victim of my own righteousness, self-righteousness I might say, for I have plumed myself on it when comparing myself with the ungodly. Although virtuous action looks for no reward, the man who pays his bills as soon as they are presented has the right to expect that he will not be obliged to pay anything extra for his honesty. He may not hope for a discount, but he does hope and believe--at least for a time--that beefsteak paid for within thirty days of purchase will not be taxed with the delinquencies of those who pay tardily or not at all. Slowly but sadly I and my wife have come to the conclusion that the butchers, bakers, and candlestick-makers of this great Republic who provide for the tolerably well-to-do make up their losses by assessing virtue. It is a melancholy conclusion for one who has been taught to believe that punctual payment is the first great cardinal principle of wise living, and it leaves one in rather a wobbly state of mind, not as regards the rank of the virtue in question, but as regards the desirability of strictly living up to it in practice. I have heard stated with authority that the leading butchers, grocers, stable-keepers, drygoods dealers, dress-makers, florists, and plumbers of our great cities divide the customers on their books into sheep and goats, so to speak; and the more prompt and willing a sheep, the deeper do they plunge the knife. Let one establish a reputation for prompt payment and make a purchase on the twenty-fifth of the month, he will receive on the first of the following a bill, on the twentieth, if this be not paid, a bill for “account rendered,” on the first of the next month a bill for “account rendered, please remit,” and on the tenth a visit from a collector. On the other hand I have known people who seem to live on the fat of the land, and to keep the tradesfolk in obsequious awe of them by force of letting their bills run indefinitely.