that I have done every thing I could in the mean time, to mitigate an evil that cannot as yet be removed. When you talk of tearing off the skin or cutting off the unfortunate limb, must I remind you of what you cannot be ignorant, that the most skilful surgeons have given their opinions that if so cruel an operation were to be tried, it could hardly fail to be followed by a mortification or a bleeding to death. Let me ask too, whether, should neither of the fatal effects ensue, you would like me better in my mangled or mutilated condition, than you do now? And when you threaten a divorce and an annulment of the marriage settlement, may I not ask whether your estate would not suffer as much as mine by dissolving the partnership between them? I am far from denying that I feel the advantage of having the pledge of your arm, your stronger arm if you please, for the protection of me and mine; and that my interests in general have been, and must continue to be the better for your aid and counsel in the management of them. But on the other hand you must be equally sensible that the aid of my purse will have its value, in case Old Bull or any other rich litigious fellow should put us to the expense of another tedious law suit. And now that we are on the subject of loss and gain, you will not be offended if I take notice of a report that you sometimes insinuate, that my estate, according to the rates of assessment, does not pay its due share into the common purse. I think, my dear Jonathan, that if you ever entertained this opinion you must have been led into it, by a very wrong view of the subject. As to the direct income from rents, there can be no deficiency on my part; the rule of apportionment being clear and founded on a calculation by numbers. And as to what is raised from the articles bought and used by my tenants, it is difficult to conceive that my tenants buy or use less than yours, considering that they carry a greater amount of crops to market, the whole of which, it is well known, they lay out in articles from the use of which the bailiff regularly collects the sum due. It would seem then that my tenants selling more, buy more; buying more, use more; and using more, pay more. Meaning, however, not to put you in the wrong, but myself in the right, I do not push the argument to that length, because I readily agree that in paying for articles bought and used, you have beyond the fruits of the soil on which I depend, ways and means which I have not. You draw chiefly the interest we jointly pay for the funds we were obliged to borrow for the fees and costs the suit Old Bull put us to. Your tenants also turn their hands so ingeniously to a variety of handicraft and other mechanical productions, that they make not a little money from that source. Besides all this, you gain much by the fish you catch and carry to market; by the use of your teams and boats in transporting and trading