friend? Or was it to display the decay of her charms and recal her long-forgotten triumphs to the memory of the only person who could bear witness to them? Was it to show the proud remains of herself to those who remembered or had often heard what she was—her skin like shrivelled alabaster, her emaciated features chiseled by nature’s finest hand, her eyes that when a smile lighted them up, still shone like diamonds, the vermilion hues that still bloomed among wrinkles? Was it to talk of bone-lace, of the flounces and brocades of the last century, of race-balls in the year 62, and of the scores of lovers that had died at her feet, and to set whole counties in a flame again, only with a dream of faded beauty? Whether it was for this, or whether she meant to leave her friend any thing (as was indeed expected, all things considered, not without reason) nobody knows—for she never breathed a syllable on the subject herself, and died without a will. The accomplished coquet of twenty, who had pampered hopes only to kill them, who had kindled rapture with a look and extinguished it with a breath, could find no better employment at seventy than to revive the fond recollections and raise up the drooping hopes of her kinswoman only to let them fall—to rise no more. Such is the delight we have in trifling with and tantalising the feelings of others by the exquisite refinements, the studied sleights of love or friendship! Where a property is actually bequeathed, supposing the circumstances of the case and the usages of society to leave a practical discretion to the testator, it is most frequently in such portions as can be of the least service. Where there is much already, much is given; where much is wanted, little or nothing. Poverty invites a sort of pity, a miserable dole of assistance; necessity neglect and scorn; wealth attracts and allures to itself more wealth, by natural association of ideas, or by that innate love of inequality and injustice, which is the favourite principle of the imagination. Men like to collect money into large heaps in their life-time: they like to leave it in large heaps after they are dead. They grasp it into their own hands, not to use it for their own good, but to hoard, to lock it up, to make an object, an idol, and a wonder of it. Do you expect them to distribute it so as to do others good; that they will like those who come after them better than themselves; that if they were willing to pinch and starve themselves, they will not deliberately defraud their sworn friends and nearest kindred of what would be of the utmost use to them? No, they will thrust their heaps of gold and silver into the hands of others (as their proxies) to keep for them untouched, still increasing, still of no use to any one, but to pamper pride and avarice, to glitter in the huge, watchful, insatiable eye of fancy, to be deposited as a new offering at the shrine of Mammon, their God—this is with them to put it to its