From his relation it appeared, that during four years, my unfortunate friend's only income had been derived from the manufacture of the common article of furniture already mentioned. His place of residence and workshop were in the remote eastern part of the city. He had never the means of purchasing the materials for more than one bedstead at a time, and was obliged, from his extreme poverty, to carry the timber on his shoulders from the Albany Basin to his shop--a distance of two miles. This labor he performed at evenings. The article done, he had then to carry it to the furniture auction rooms in Chatham-square, for sale. The profit, over and above the cost of the materials, constituted the whole of his income--sometimes amounting to a dollar upon each, and sometimes to not more than two and six-pence--according to the run of the sales. And thus from day to day, for four long years, had the poor fellow been living, as we have seen, without allowing the friends of his better years to know where he was, or in what business or occupation he was engaged. Having once been the cause of his father's ruin, he was resolved not to call upon the old gentleman again while he could possibly avoid it, or preserve life without it. The motive for his conduct in this trying emergency, was honorable; and in the present hour of his bitter affliction I felt more sympathy for him, than I had ever supposed it possible to entertain for a man who, in times past, had made such indifferent use of his advantages. If there is any thing in this world that can subdue the passions, damp the ardor, or quench the spirit of a man, it is biting, remediless, hopeless poverty. Many are the minds, far more powerful than that of Mr. Wheelwright, which have sunk under its chilling influence. And my wonder was, how the doctor had borne up as well as he seemed to have done, under the complication of calamities which had befallen him. Having heard his woeful relation through, I did what any one entitled to the name of man, would have done under the like circumstances. He was provided with an overcoat, and furnished with a little basket of provisions; and I promised to call in the afternoon, and examine into his condition for myself; albeit one of the ancient writers hath informed us that "he that spendeth his liuelode to helpe the poore at theyr nede, semeth mad vnto hym who hath reposed the ayd of this presente lyfe in worldlie riches."