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 themselves that they have not time to begin anything then, and that it will do as well another time. This is a most unfortunate disposition, and the greatest obstruction to both knowledge and business. At your age, you have no right nor claim to laziness; I have, if I please, being emeritus. You are but just listed in the world, and must be active, diligent, indefatigable. If ever you propose commanding with dignity, you must serve up to it with diligence. Never put off till to-morrow what you can do to-day.

Dispatch is the soul of business; and nothing contributes more to dispatch than method. Lay down a method for everything, and stick to it inviolably, as far as unexpected incidents may allow. Fix one certain hour and day in the week for your accompts, and keep them together in their proper order; by which means they will require very little time, and you can never be much cheated. Whatever letters and papers you keep, docket and tie them up in their respective classes, so that you may instantly have recourse to any one. Lay down a method also for your reading, for which you allot a certain share of your mornings; let it be in a consistent and consecutive course, and not in that desultory and immethodical manner, in which many people read scraps of different authors, upon different subjects. Keep a