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 spondence, not doubting but you will use me as well as you did Mr Wilson, and you may depend on my punctuality with respect to payments, and am, sir,—Your humble servant.

The Merchant's Answer.

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

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

Sir,—I doubt not but you have heard 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, I 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 placed to my debit, and depend on punctuaiity of payment, as formerly.—I am, sir, your humble servant.

Sir,—Yours I received, and am extremely sorry to hear of the death of my good friend, your late master, but am obliged by your continuing a correspondence with my house, and will at all times do my endeavour to serve you on the best terms.