have said in this and in my last, is more than sufficient, if you
have sense; and ten times more would not be sufficient if you have
not: so here I rest it.

TO THE SAME

_Keeping accounts_

London, 10 _Jan._ O.S. 1749.

DEAR BOY,

I have received your letter of the 31st December, N.S. Your thanks for
my present, as you call it, exceed the value of the present; but the
use which you assure me that you will make of it, is the thanks which
I desire to receive. Due attention to the inside of books, and due
contempt for the outside, is the proper relation between a man of
sense and his books.

Now that you are going a little more into the world, I will take this
occasion to explain my intentions as to your future expenses, that
you may know what you have to expect from me, and make your plan
accordingly. I shall neither deny nor grudge you any money that may
be necessary for either your improvement or pleasures; I mean the
pleasures of a rational being. Under the head of improvement I mean
the best books, and the best masters, cost what they will; I also
mean all the expense of lodgings, coach, dress, servants, &c.,
which, according to the several places where you may be, shall be
respectively necessary to enable you to keep the best company. Under
the head of rational pleasures I comprehend, first, proper charities
to real and compassionate objects of it; secondly, proper presents to
those to whom you are obliged, or whom you desire to oblige; thirdly,
a conformity of expense to that of the company which you keep; as in
public spectacles, your share of little entertainments, a few pistoles
at games of mere commerce, and other incidental calls of good company.
The only two articles which I will never supply are, the profusion of
low riot, and the idle lavishness of negligence and laziness. A fool
squanders away, without credit or advantage to himself, more than a
man of sense spends with both. The latter employs his money as he does
his time, and never spends a shilling of the one, nor a minute of the
other, but in something that is either useful or rationally pleasing
to himself or others. The former buys whatever he does not want, and
does not pay for what he does want. He cannot withstand the charms
of a toy-shop; snuff-boxes, watches, heads of canes, etc., are
his destruction. His servants and tradesmen conspire with his own
indolence to cheat him, and in a very little time he is astonished, in
the midst