And clearly state accounts to view. A second he need not attend, But if not may perhaps offend. Happy the man who then can lay His hand upon his heart, and say, 'You all my books and deeds may scan: I'm honest, though distressed man. My own just wants, and losses great, Have brought me to this low estate.' Then comes the last dread meeting on, Dreadful to such as will act wrong, And through dishonesty or shame Evasive answers 'tempt to frame: For vain his shifts; howe'er he try, He can't elude the searching eye Of lawyers, who'll in all things pry: His private foibles e'en must out-- Grievous exposure 'tis no doubt! And if he's fraud'lent found, must go To witness scenes of vice and woe; Of liberty deprived, to wail His faults and folly in a gaol: But should his conduct seem least fair, England's blest laws will set him clear; Not only so, but means will give T'enable him again to live: For such the law, that when 'tis found There's fifteen shillings in the pound, A handsome drawback he's allow'd, When, 'stead of shamed, he may look proud; And be his div'dend e'er so low, They'll never let him coinless go. Yes, be it e'er a Briton's pride, That mercy in his courts preside. But e'er he's paid, he must await T'obtain a fair certificate. Some cases there however are Which, at first view, may seem severe: Suppose his creditors are ten; Four sign, the rest refuse: what then? If their demand exceed the four They'll keep the bankrupt in their pow'r; And although he has all resign'd, If unproved debts remain behind, Inhuman creditors then may His body into prison lay, Where oft the wretch, to sooth his grief, In dissipation seeks relief. Sometimes a parent may prevent Unmeaningly the law's intent; And merc'less creditors decline The hapless debtor's deed to sign, In hopes the father may one day The long-neglected son's debts pay. [Picture: Decorative image] THE WRETCHED PAIR.