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9 ence, not doubting but that you will use me as well as you did Mr. Wilson, and you may depend upon my punctuality with respect to payments and am, sir, your humble servant,

The Merchant's Answer.

Sir,-I received yours, and am extremely glad to hear that your parents have enable you to open a shop for yourself, I have sent you the goods with the waggon, and hope that you will be punctual in your returns, which will always enable me to serve you as low as possible, and with the best goods, I can procure. I heartily wish you success in business, and doubt not but you well know that steadiness and attention ate the most likely means to insure it-and am your obliged humble servant.

From a young Man whose Master had lately died, to a Merchant in London.

Sir,-I doubt not but that you have heart of my late worthy master's death. I have served him above twelve years; and as my mistress is not to carry on the business have taken the shop and stock in trade, and shall be glad to deal with you in the same manner as he did I have inclosed a Banker's bill for what is due at present and have to beg of you to forward the goods as ordered, which you will place to my debit, and depend upon punctuality of payment; as before.-I am, sir, your humble servant.

The Answer.

Sir,-Yours I did receives am extremely sorry to hear of the death-of-my good old friend, your late master, but an obliged for your continuing a correspondence with my house, and will at all times do my endeavours to serve you on the best terms.