,' who died recently at Canton, at an
advanced age, leaving his vast wealth to two sons. Here is an elegy
written upon his death by his brother-merchant TINGQUA, which is now being
sung about Canton to a dolorous air, accompanied by the _yeih-pa_ and the
_tchung_, a curious sort of guitar and harp in common use. The elegy
comprises a little outline, together with hints and allusions, prettily
conveyed, of the principal biographical events of HOWQUA'S career, and is
entitled

TINGQUA'S TEARS.

I weep for HOWQUA. He was the friend of my youth. We often rose
before day-break, and gazed together at the soft blue clouds round
the retiring moon.

At that time I smiled on HOWQUA. We both grew old together. We
often went to the tombs of our fathers, side by side, and thought
tenderly of the loving dead.

Weep friends of the Hong. All friends at home (literally
_Celestial_ friends,) and all natives of outside countries weep;
weep excessively. For HOWQUA is no more.

HOWQUA was a fixed man. He had reason. Loving old laws, old
customs, and all things long since established as wise, he
therefore hated change.

HOWQUA was very rich. He had no half-thinkers and third-smokers
(meaning _no partners_,) and no branch-breakers to his universal
tea-dealings.

Also he had lands for rice and pasture, and to play at ball, and
villas, and ponds of fish, and fifteen field-bridges of carved
wood gilt, and seven domestic bridges inlaid with ivory birds and
dragons.

Also he had money in the foreign mysteries (probably meaning the
_funds_.)

Also he had doings with several things of great value, and shares
of large ship-loads. But never would he touch the hateful
opium-trade, after the recent mad insolences.

Also he had some wives.

Also the GREAT EMPEROR loved him, though HOWQUA was only as the
poorest man before that Yellow Illumination of our day and night.

The body of my friend was slight, and easily injured; like the
outside of people's pocket-watch when she walk against the sun
(that is, an injured watch that _goes wrong_.) But my dear friend
for whom I shed these tears had a head with many eyes.

HOWQUA knew what to do with his unnecessary gold. He built a
temple to Buddha, and thus made the god a present of 2,000,000
dollars, to the excessive delight of his Essence and Image.