In the Almanac for the last year that doctor Franklin ever published, he compressed the choicest sentiments of all the preceding editions, and entitled it "THE WAY TO WEALTH." It is not easy to do justice to this little work. American writers need not eulogize it. The British, and even the French into whose language it was quickly translated, have paid it the most flattering attention. Doctor Knox gave it a place in his "ELEGANT EXTRACTS;" and Lewis XV. on hearing it read, was so charmed with the admirable sense and humour of Poor Richard, that he gave orders for a new frigate, just launching, to be named, in honour of this famous nosegay of Franklin's, LE BON HOMME RICHARD, or "POOR RICHARD." I have heard nothing of this frigate or of any exploits of her's, while she was a new ship, and in the French service. But this I know, that in her latter days she was covered over with glory. This was the ship on which that gallant Scot, Paul Jones, hoisted the American flag in the great war of the revolution. Though the Poor Richard mounted but 36 guns, and was old and crazy besides, yet her commander had the audacity to carry her alongside of the SERAPIS, a British 44, and a new ship. It is true, the Alliance, an American frigate of the smallest class, was in company with the POOR RICHARD; but as Jones and his officers all declare, rendered him no assistance whatever. But though thus basely deserted by her consort in the hour of conflict with a mightier foe, yet did not the POOR RICHARD despair, but bravely grappled with her enemy at once, and after one of the bloodiest contests recorded in history, gloriously succeeded in hauling down her colours. The Poor Richard, however, but barely survived this dreadful four hours' conflict with such a heavy adversary. For as if only waiting to see the modest stars of liberty waving where the proud jack of tyranny had waved before, she bowed her head beneath a mountainous billow and went down--the glorious tomb of many of her gallant crew, embalmed, for dear liberty's sake, in their own heart's blood. As the reader might think it hard, after so much said about it to whet his curiosity, if we did not give him a squint at this famous "POOR RICHARD'S ALMANAC," we hasten now to do ourselves the pleasure to lay it before him, in the last and best form wherein doctor Franklin gave it to the public, and under the same title, viz. "THE WAY TO WEALTH," or "POOR RICHARD," _improved_--which runs thus:-- COURTEOUS READER,