Take these two guineas, and place them over against that damn'd account of yours which has gagged my mouth these five or six months. I can as little write good things as apologies to the man I owe money to. O the supreme misery of making three guineas do the business of five! Not all the labours of Hercules not all the Hebrews' three centuries of Egyptian bondage, were such an insuperable business, such an infernal task! Poverty, thou half-sister of death, thou cousin-german of hell! where shall I find force or execration equal to the amplitude of thy demerits? Oppressed by thee, the venerable ancient, grown hoary in the practice of every virtue, laden with years and wretchedness, implores a little, little aid to support his existence, from a stony-hearted son of Mammon, whose sun of prosperity never knew a cloud; and is by him denied and insulted. Oppressed by thee, the man of sentiment, whose heart glows with independence, and melts with sensibility, inly pines under the neglect, or writhes in bitterness of soul under the contamely of arrogant unfeeling wealth. Oppressed by thee, the son of genius, whose ill-starred ambition plants him at the tables of the fashionable and polite, must see in suffering silence his remark neglected and his person despised, while shallow greatness, in his idiot attempts at wit, shall meet with countenance and applause. Nor is it only the family of worth that have reason to complain of thee; the children of folly and vice, though in common with thee the offspring of evil, smart equally under thy rod. Owing to thee, the man of unfortunate disposition and neglected education, is condemned as a fool for his dissipation, despised and shunned as a needy wretch, when his follies as usual bring him to want; and when his unprincipled necessities drive him to dishonest practices, he is abhorred as a miscreant, and perishes by the justice of his country. But far otherwise is the lot of the man of family and fortune. _His_ early follies and extravagance are spirit and fire; _his_ consequent wants are the embarrassments of an honest fellow; and when, to remedy the matter, he has gained a legal commission to plunder distant provinces, or massacre peaceful nations, he returns, perhaps, laden with the spoils of rapine and murder; lives wicked and respected; and dies a scoundrel and a lord. Nay, worst of all, alas for helpless woman!... * * * * * Well! divines may say of it what they please; but execration is to the mind, what phlebotomy is to the body; the overloaded sluices of both are wonderfully relieved by their respective evacuations. R. B. * * * * CLIX.--To DR. MOORE. ELLISLAND, 28_th January_ 1791.