truth, cared one fig about the matter. He "thought an accountant the greatest character in the world, and himself the greatest accountant in it." Yet John was not without his hobby. The fiddle relieved his vacant hours. He sang, certainly, with other notes than to the Orphean lyre. He did, indeed, scream and scrape most abominably. His fine suite of official rooms in Threadneedle Street, which, without anything very substantial appended to them, were enough to enlarge a man's notions of himself that lived in them (I know not who is the occupier of them now), resounded fortnightly to the notes of a concert of "sweet breasts," as our ancestors would have called them, culled from club-rooms and orchestras-chorus-singers-first and second violoncellosdouble basses-and clarionets-who ate his cold mutton, and drank his punch, and praised his ear. He sate like Lord Midas among them. But at the desk Tipp was quite another sort of creature. Thence all ideas, that were purely ornamental, were banished. You could not speak of anything romantic without rebuke. Politics were excluded. A newspaper was thought too refined and abstracted. The whole duty of man consisted in writing off dividend warrants. The striking of the annual balance in the company's books (which, perhaps, differed from the balance of last year in the sum of £25 18. 6d.) occupied his days and nights for a month previous. Not that Tipp was blind to the deadness of things (as they call them in the city) in his beloved house, or did not sigh for a return of the old stirring days when South-Sea hopes were young-(he was indeed equal to the wielding of any the most intricate accounts of the most flourishing company in these or those days)—but to a genuine accountant the difference of proceeds is as

nothing. The fractional farthing is as dear to his heart as the thousands which stand before it. He is the true actor, who, whether his part be a prince or a peasant, must act it with like intensity. With Tipp form was everything. His life was formal. His actions seemed ruled with a ruler. His pen was not less erring than his heart. He made the best executor in the world; he was plagued with incessant executorships accordingly, which excited his spleen and soothed his vanity in equal ratios. He would swear (for Tipp swore) at the little orphans, whose rights he would guard with a tenacity like the grasp of the dying hand, that commended their interests to his protection. With all this there was about him a sort of timidity-(his few enemies used to give it a worse name)—a something which, in reference to the dead, we will place, if you please, a little on this side of the heroic. Nature certainly had been pleased to endow John Tipp with a sufficient measure of the principle of selfpreservation. There is a cowardice which we do not despise, because it has nothing base or treacherous in its elements; it betrays itself, not you: it is mere temperament; the absence of the romantic and the enterprising ; it sees a lion in the way, and will not, with Fortinbras, "greatly find quarrel in a straw," when some supposed honor is at stake. Tipp never mounted the box of a stage-coach in his life; or leaned against the rails of a balcony; or walked upon the ridge of a parapet; or looked down a precipice; or let off a gun; or went upon a water-party; or would willingly let you go, if he could have helped it; neither was it recorded of him that, for lucre, or for intimidation, he ever forsook friend or principle.

Whom next shall we summon from the dusty dead, in

whom common qualities become uncommon? Can I forget thee, Henry Man, the wit, the polished man of letters, the author, of the South-Sea House? who never enteredst thy office in a morning, or quittedst it in mid-day-(what didst thou in an office?)—without some quirk that left a sting! Thy gibes and thy jokes are now extinct, or survive but in two forgotten volumes, which I had the good fortune to rescue from a stall in Barbican, not three days ago, and found thee terse, fresh, epigrammatic, as alive. Thy wit is a little gone by in these fastidious days-thy topics are staled by the new-born gauds" of the time; but great thou usedst to be in Public Ledgers, and in Chronicles, upon Chatham, and Shelburne, and Rockingham, and Howe, and Burgoyne, and Clinton, and the war which ended in the tearing from Great Britain her rebellious colonies-and Keppel, and Wilkes, and Sawbridge, and Bull, and Dunning, and Pratt, and Richmond—and such small politics.—

A little less facetious, and a great deal more obstreperous, was fine, rattling, rattle-headed Plumer. He was descended—not in a right line, reader (for his lineal pretensions, like his personal, favored a little of the sinister bend) from the Plumers of Hertfordshire. So tradition gave him out; and certain family features not a little sanctioned the opinion. Certainly old Walter Plumer (his reputed author) had been a rake in his days, and visited much in Italy, and had seen the world. He was uncle, bachelor-uncle, to the fine old Whig still living, who has represented the county in so many successive Parliaments, and has a fine old mansion near Ware. Walter flourished in George the Second's days, and was the same who was summoned before the House of Commons about a business of franks, with the old Duchess

of Marlborough. You may read of it in Johnson's "Life of Cave." Cave came off cleverly in that business. It is certain our Plumer did nothing to discountenance the He rather seemed pleased whenever it was, with all gentleness insinuated. But, besides his family pretensions, Plumer was an engaging fellow, and sang gloriously.

rumor.

Not so sweetly sang Plumer as thou sangest, mild, childlike, pastoral M- ; a flute's breathing less divinely whispering than thy Arcadian melodies, when, in tones worthy of Arden, thou didst chant that song sung by Amiens to the banished duke, which proclaims the winter wind more lenient than for a man to be ungrateful. Thy sire was old surly M- the unapproachable churchwarden of Bishopsgate. He knew not what he did, when he begat thee, like spring, gentle offspring of blustering winter: only unfortunate in thy ending, which should have been mild, conciliatory, swan-like.—

Much remains to sing. Many fantastic shapes rise up, but they must be mine in private—already I have fooled the reader to the top of his bent-else could I omit that strange creature Woollett, who existed in trying the question, and bought litigations?—and still stranger, inimitable, solemn Hepworth, from whose gravity Newton might have deduced the law of gravitation. How profoundly would he nib a pen-with what deliberation would he wet a wafer!

But it is time to close-night's wheels are rattling fast over me-it is proper to have done with this solemn mockery.

Reader, what if I have been playing with thee all this while?-peradventure the very names which I have sum

moned up before thee are fantastic-unsubstantial--like Henry Pimpernel, and old John Naps of Greece.

Be satisfied that something answering to them has had a being. Their importance is from the past.

OXFORD IN THE VACATION.

CASTING a preparatory glance at the bottom of this articlee-as the wary connoisseur in prints, with cursory eye (which, while it reads, seems as though it read not), never fails to consult the quis sculpsit in the corner, before he pronounces some rare piece to be a Vivares, or a Woollet-methinks I hear you exclaim, reader, Who is

Elia?

Because in my last I tried to divert thee with some half-forgotten humors of some old clerks defunct, in an old house of business, long since gone to decay, doubtless, you have already set me down in your mind as one of the self-same college-a votary of the desk-a notched and cropped scrivener-one that sucks his sustenance, as certain sick people are said to do, through a quill.

Well, I do agnize something of the sort. I confess that it is my humor, my fancy-in the fore-part of the day, when the mind of your man of letters requires some relaxation (and none better than such as at first sight seems most abhorrent from his beloved studies)—to while away some good hours of my time in the contemplation of indigos, cottons, raw silks, piece-goods, flowered or otherwise. In the first place . . . . and then it sends you home with such increased appetite to your books not to say, that your outside sheets, and waste