I HAVE, I hope, made it sufficiently plain to the plainest understanding that the faculty, the desire to swindle, is born with us, and that it is entirely owing to the force of circumstance whether we swindle or not; and that, however nice, and moral, and exemplary, we may be in our individual capacity, swindle we must and do, when we congregate together, even with what are termed and considered the very best intentions. This being granted, let every man with all possible speed enroll himself as one of a body corporate. He may be a most rigid member of a Temperance Society, considering the parish pump the only source of all human enjoyment; and yet, as one of a body, he may drive a very pretty trade in opium. He may, to his great self-exaltation, hold a plate in aid of the funds for the dissemination of the true faith; and yet the diamond on his finger may have been purchased with an odd balance of the profits which, as one of a company, he receives from a Hindoo idol. What the superficial world denominates and brands as swindling in the individual it applauds as spirited speculation, wisdom, foresight, a fine knowledge of business in a number. Hence, if a man would swindle safely, steadily, and above all, respectably, let him become one of a public company, and his dearest wish is straight fulfilled. What a profound liar he may be on the Stock Exchange, and yet what an oracle of truth at his own fireside! How he is permitted to rob his neighbour by means of false intelligence, and what a roaring he is justified in setting up should some famishing, unprincipled scoundrel lessen by one the numerous tenants of the good man’s hen-roost! Reader, if you are not already enrolled, become one of a body. Though you may be only able to edge yourself into a vestry, it shall be something. And what a relief it is for the individual man, compelled to walk half his time through the world in tight moral lacing, to be allowed to sit at his ease at the Board! If morality sigh for leisure, where can it be enjoyed if not in a company! Once in a company, how many Catos become Antonys! To the rising generation the advantages of swindling are incalculable. The term swindling is, at present, an ugly one; but with the advancement of the world it will be considered as another and a better system of ethics. To obtain all things needful for the refined man, by the exercise of the moral faculties, is, doubtless, the greatest triumph of human intellect, and this is inevitably achieved by the successful practice of swindling. There is another advantage—another consolation—that I have purposely left for consideration in this place.