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 adjudged the man to keep his money, and my Lord, his Punch, although he could not get a word out of him.

My opinion is, Sir, as you ask it: that the decent man in the scratch wig made a very sensible remark, when he observed, that my friend Mr. knew how to make the most of a horse, and I am satisfied that you, Sir, know with equal facility, how to make the least of one.

I am, Sir, your humble Servant,

.

P. S. I am sorry to add, my Maid tells me, that two shillings out of your five were very bad ones.