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I never witnessed a man submitting to circumstances with good humor and good sense, so remarkably as in my friend Alexander Willemott. When I first met him, since our school days, it was at the close of the war: he had been a large contractor with government for army clothing and accoutrements, and was said to have realized an immense fortune, although his accounts were not yet settled. Indeed, it was said that they were so vast, that it would employ the time of six clerks, for two years, to examine them, previous to the balance-sheet being struck. As I observed, he had been at school with me, and on my return from the East Indies, I called upon him to renew our old acquaintance, and congratulate him upon his success.

"My dear Reynolds, I am delighted to see you. You must come down to Belem Castle; Mrs. Willemott will receive you with pleasure, I'm sure. You shall see my two girls."

I consented. The chaise stopped at a splendid mansion, and I was ushered in by a crowd of liveried servants, Every thing was on the most sumptuous and magnificent scale. Having paid my respects to the lady of the house, I retired to dress, as dinner was nearly ready, it being then half-past seven o'clock. It was eight before we sat down. To an observation that I made, expressing a hope that I had not occasioned the dinner being put off, Willemott replied, "on the contrary, my dear Reynolds, we never sit down until about this hour. How people can dine at four or five o'clock, I cannot conceive. I could not touch a mouthful."

The dinner was excellent, and I paid it the encomiums which were its due.

"Do not be afraid, my dear fellow-my cook is an artiste extraordinaire—a regular Cordon Bleu. You may eat any thing without fear of indigestion How people can live upon the English cookery of the present day, I cannot conceive. I seldom dine out for fear of being poisoned. Depend upon it, a good cook lengthens your days, and no price is to great to ensure one."

When the ladies retired, being alone, we entered into friendly conversation. I expressed my admiration of his daughters, who certainly were very handsome and elegant girls.

"Very true; they are more than passable," replied he. "We have had many offers, but not such as to come up to my expectations. Baronets are cheap now-a-days, and Irish lords are nothing; I hope to settle them comfortably. We shall see. Try this claret; you'll find it excellent, not a headache in a hogshead of it. How people can drink port, I cannot imagine."

The next morning he proposed that I should rattle round the park with him. I acceded, and we set off in a handsome open carriage, with four grays, ridden by postillions at a rapid pace. As we were whirling along, he observed, "In town we must of course drive but a pair, but in the country I never go out without four horses. There is a spring in four horses which is delightful; it makes your spirits elastic, and you feel that the poor animals are not at hard labor. Rather than not drive four I would prefer to stay at home."

Our ride was very pleasant, and, in such amusements, passed away one of the most pleasant weeks that I ever remembered. Willemott was not the least altered—he was as friendly, as sincere, as open-hearted, as when a boy at school. I left him, pleased with his prosperity, and acknowledging that he was well deserving of it, although his ideas had assumed such a scale of magnificence.

I went to India when my leave expired, and was absent about four years. On my return, I inquired after my friend Willemott, and was told that his circumstances and expectations had been greatly altered. From many causes, such as a change in the government, a demand for economy, and the wording of his contracts, having been differently rendered from what Willemott had supposed their meaning to be, large items had been struck out of his balance-sheet, and, instead of being a millionaire, he was only a gentleman with a handsome property. Belem Castle had been sold, and he now lived at Richmond, as hospitable as ever, and was considered a great addition to the neighborhood. I took the earliest opportunity of going down to see him. "Oh, my dear Reynolds, this is really kind of you to come without invitation. Your room is ready, and bed well aired, for it was slept in three nights ago. Come—Mrs. Willemott will be delighted to see you."

I found the girls still unmarried, but they were yet young. The whole family appeared as contented, and happy, and as friendly, as before. We sat down to dinner at six o'clock; the footman and the coachman attended. The dinner was good, but not by the artiste extraordinaire. I praised every thing.

"Yes," replied he, "she is a very good cook; she unites the solidity of the English, with the delicacy of the French fare, and, altogether, I think it a decided improvement. Jane is quite a treasure." After dinner he observed, "Of course you know I have sold Belem Castle, and reduced my establishment? Government have not treated me fairly, but I am at the mercy of commissioners; and a body of men will do that, which, as individuals, they would be ashamed of. The fact is, the odium is borne by no one in particular, and it is only the sense of shame which keeps us honest, I'm afraid. However, here you see me, with a comfortable fortune, and always happy to see my friends, especially my old schoolfellow. Will you take port or claret. The port is very fine, and so is the claret. By-the-by, do you know—I'll let you into a family secret; Louisa is to be married to