Situated, as thou art, in the very heart of stirring and living commerce—amid the fret and fever of speculation —with the Bank, and the 'Change, and the India House about thee, in the heyday of present prosperity, with their important faces, as it were, insulting thee, their poor neighbour out of business-to the idle and merely contemplative to such as me, old house! there is a charm in thy quieta cessation- -a coolness from business-an indolence almost cloistral-which is delightful! With what reverence have I paced thy great bare rooms and courts at eventide! They spoke of the past:-1 -the shade of some dead accountant, with visionary pen in ear, would flit by me, stiff as in life. Living accounts and accountants puzzle me. I have no skill in figuring. But thy great dead tomes, which scarce three degenerate clerks of the present day could lift from their enshrining shelves— with their old fantastic flourishes and decorative rubric interlacings their sums in triple columniations, set down with formal superfluity of ciphers-with pious sentences at the beginning, without which our religious ancestors never ventured to open a book of business, or bill of lading the costly vellum covers of some of them almost persuading us that we are got into some better library— are very agreeable and edifying spectacles. I can look upon these defunct dragons with complacency. Thy heavy odd-shaped ivory-handled penknives (our ancestors had everything on a larger scale than we have hearts for) are as good as anything from Herculaneum. The pounceboxes of our days have gone retrograde.

The very clerks which I remember in the South-Sea House-I speak of forty years back-had an air very different from those in the public offices that I have had to do with since. They partook of the genius of the place!

They were mostly (for the establishment did not admit of superfluous salaries) bachelors. Generally (for they had not much to do) persons of a curious and speculative turn of mind. Old-fashioned, for a reason mentioned

before; humourists, for they were of all descriptions; and, not having been brought together in early life (which has a tendency to assimilate the members of corporate bodies to each other), but, for the most part, placed in this house in ripe or middle age, they necessarily carried into it their separate habits and oddities, unqualified, if I may so speak, as into a common stock. Hence they

formed a sort of Noah's ark. Odd fishes. A lay-monastery. Domestic retainers in a great house, kept more for show than use. Yet pleasant fellows, full of chatand not a few among them had arrived at considerable proficiency on the German flute.

The cashier at that time was one Evans, a CambroBriton. He had something of the choleric complexion of his countrymen stamped on his visage, but was a worthy, sensible man at bottom. He wore his hair, to the last, powdered and frizzed out, in the fashion which I remember to have seen in caricatures of what were termed, in my young days, Maccaronies. He was the last of that race of beaux. Melancholy as a gib-cat over his counter all the forenoon, I think I see him making up his cash (as they call it) with tremulous fingers, as if he feared every one about him was a defaulter; in his hypochondry, ready to imagine himself one; haunted, at least, with the idea of the possibility of his becoming one: his tristful visage clearing up a little over his roast neck of veal at Anderton's at two (where his picture still hangs, taken a little before his death by desire of the master of the coffee-house which he had frequented for the last five-andtwenty years), but not attaining the meridian of its animation till evening brought on the hour of tea and visiting. The simultaneous sound of his well-known rap at the door with the stroke of the clock announcing six, was a topic of never-failing mirth in the families which this dear old bachelor gladdened with his presence. Then was his forte, his glorified hour! How would he chirp and expand over a muffin! How would he dilate into secret history! His countryman, Pennant himself, in

particular, could not be more eloquent than he in relation to old and new London-the site of old theatres, churches, streets gone to decay-where Rosamond's pond stoodthe Mulberry-gardens-and the Conduit in Cheap-with many a pleasant anecdote, derived from paternal tradition, of those grotesque figures which Hogarth has immortalized in his picture of Noon-the worthy descendants of those heroic confessors, who, flying to this country from the wrath of Louis the Fourteenth and his dragoons, kept alive the flame of pure religion in the sheltering obscurities of Hog Lane and the vicinity of the Seven Dials!

Deputy, under Evans, was Thomas Tame. He had the air and stoop of a nobleman. You would have taken him for one, had you met him in one of the passages leading to Westminster Hall. By stoop, I mean that gentle bending of the body forwards, which, in great men, must be supposed to be the effect of an habitual condescending attention to the applications of their inferiors. While he held you in converse, you felt strained to the height in the colloquy. The conference over, you were at leisure to smile at the comparative insignificance of the pretensions which had just awed you. His intellect was

of the shallowest order. It did not reach to a saw or a proverb. His mind was in its original state of white paper. A sucking babe might have posed him. What was it then? Was he rich? Alas, no! Thomas Tame was very poor. Both he and his wife looked outwardly gentlefolks, when I fear all was not well at all times within. She had a neat meagre person, which it was evident she had not sinned in over-pampering; but in its veins was noble blood. She traced her descent, by some labyrinth of relationship, which I never thoroughly understood,--much less can explain with any heraldic certainty at this time of day,—to the illustrious but unfortunate house of Derwentwater. This was the secret of Thomas's stoop. This was the thought-the sentiment-the bright solitary star of your lives,-ye mild and happy pair,which cheered you in the night of intellect, and in the

obscurity of your station! This was to you instead of riches, instead of rank, instead of glittering attainments : and it was worth them all together. You insulted none with it; but, while you wore it as a piece of defensive armour only, no insult likewise could reach you through it. Decus et solamen.

Of quite another stamp was the then accountant, John Tipp. He neither pretended to high blood, nor in good 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 1), resounded fortnightly to the notes of a concert of "sweet breasts," as our ancestors would have called them, culled from club-rooms, and orchestraschorus singers-first and second violoncellos- -double basses and clarionets who ate his cold mutton and drank his punch and praised his ear. He sat 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 exA 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

cluded.

1 [I have since been informed, that the present tenant of them is a Mr. Lamb, a gentleman who is happy in the possession of some choice pictures, and among them a rare portrait of Milton, which I mean to do myself the pleasure of going to see, and at the same time to refresh my memory with the sight of old scenes. Mr. Lamb has the character of a right courteous and communicative collector.]

balance of last year in the sum of £25:1:6) occupied his days and nights for a month previous. Not that Tipp was blind to the deadness of things (as they called 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 reverence 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 self-preservation. 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 honour 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 :