lord of trade, or secretary at war. In your answer, which I shall impatiently expect, you will give me a full and true account of your designs, which by this time must have dropt, or be determined at least, for the present year. If you come, it is high time that we should look out for a house-a task much less easy than you may possibly imagine. Among new books, I recommend to you the count de Mirabeau's great work, Sur la Monarchie Prussienne;' it is in your own way, and gives a very just and complete idea of that wonderful machine. His Correspondence Secrète' is diabolically good. Adieu. Ever yours. Lausanne, June 13, 1789. You are in truth a wise, active, indefatigable, and inestimable friend: and as our virtues are often connected with our failings, if you were more tame and placid, you would be perhaps of less use and value. A very important and difficult transaction seems to be nearly terminated with success and mutual satisfaction: we seem to run before the wind with a prosperous gale, and, unless we should strike on some secret rocks which I do not foresee, shall, on or before the 31st July, enter the harbour of Content; though I cannot pursue the metaphor by adding we shall tand, since our operation is of a very opposite tendency. I could not easily forgive myself for shutting you up in a dark room with parchments and attornies, did I not reflect that this probably is the last material trouble that you will ever have on my account; and that after the labours and delays of twenty years, I shall at last attain what I have always sighed for, a clear and competent income, above my wants, and equal to my wishes. In this contemplation you will be sufficiently rewarded. I hope ***** will be content with our title-deeds, for I cannot furnish another shred of parchment. Mrs Gibbon's jointure is secured on the Beriton estate, and her legal consent is requisite for the sale. Again and again I must repeat my hope that she is perfectly satisfied, and that the close of her life may not be embittered by suspicion, or fear, or discontent. What new security does she prefer, the funds, the mortgage, or your land? At all events she must be made easy. I wrote to her again some time ago, and begged that, if she were too weak to write, she would desire Mrs Gould or Mrs Holroyd to give me an account concerning her state of health. To this no answer: I am afraid she is displeased. Now for the disposal of the money : I approve of the 80007. mortgage on Beriton; and honour your prudence in not shewing, by the comparison of the rent and interest, how foolish it is to purchase land. There is a chance of my drawing a considerable sum into this country, for an arrangement which you yourself must approve, but which I have not time to explain at present. For the sake of dispatching, by this evening's post, an answer to your letter which arrived this morning, I confine myself to the needful; but in the course of a few days I will send a more familiar epistle. Adieu. Ever yours. Lausanne, July 14, 1789. POOR Deyverdun is no more: he expired Saturday the 4th instant; and in his unfortunate situation, death could only be viewed by himself, and by his friends, in the light of "a consummation devoutly to be wished." Since September he has had a dozen apoplectic strokes, more or less violent: in the intervals between them his strength gradually decayed; every principle of life was exhausted; and had he continued to drag a miserable existence, he must probably have survived the loss of his faculties. Of all misfortunes this was what he himself most apprehended: but his reason was clear and calm to the last; he beheld his approaching dissolution with the firmness of a philo sopher. I fancied that time and reflection had prepared me for the event: but the habits of three-andthirty years' friendship are not so easily broken. The first days, and more especially the first nights, were indeed painful. Last Wednesday and Saturday it would not have been in my power to write. I must now recollect myself, since it is necessary for me not only to impart the news, but to ask your opinion in a very serious and doubtful question, which must be decided without loss of time. I shall state the facts; but as I am on the spot, and as new lights may occur, I do not promise implicit obedience. Had my poor friend died without a will, a female first cousin, settled somewhere in the north of Germany, and whom I believe he had never seen, would have been his heir at law. In the next degree he had several cousins; and one of these, an old companion, by name Mr de Montagny, he has chosen for his heir. As this house and garden was the best and clearest part of poor Deyverdun's fortune; as there is a heavy duty or fine (what they call lods) on every change of property out of the legal descent; as Montagny has a small estate and a large family,—it was necessary to make some provision in his favour. The will therefore leaves me the option of enjoying this place during my life, on paying the sum of 2501. (I reckon in English money) at present, and an annual rent of 301; or else of purchasing the house and garden for a sum which, including the duty, will amount to 2500l. If I value the rent of 30%. at twelve years purchase, I may acquire my enjoyment for life at about the rate of 6007.; and the remaining 19007. will be the difference between that tenure and absolute perpetual property. As you have never accused me of too much zeal for the interest of posterity, you will easily guess which scale at first preponderated. I deeply felt the advantage of acquiring, for the smaller sum, every possible enjoyment, as long as I myself should be capable of enjoying; I rejected with scorn the idea of giving 19007. for ideal posthumous property; and I deemed it of little moment whose name, after my death, should be inscribed on my house and garden at Lausanne. How often did I repeat to myself the philosophical lines of Pope, which seem to determine the question : Pray Heaven, cries Swift, it last as you go on; In this state of self-satisfaction I was not much disturbed by all my real or nominal friends, who exhort me to prefer the right of purchase: among such friends, some are careless and some are ignorant ; and the judgment of those who are able and willing to form an opinion is often biassed by some selfish or social affection, by some visible or invisible interest. But my own reflections have gradually and forcibly driven me from my first propensity; and these reflections I will now proceed to enumerate. 1. I can make this purchase with ease and prudence. As I have had the pleasure of not hearing from you very lately, I flatter myself that you advance on a carpet road, and that almost by the receipt of this letter (July 31st) the acres of Beriton will be transmuted into sixteen thousand pounds: if the payment be not absolutely completed by that day, ****** will not scruple, I suppose, depositing the 26007. at Gosling's, to meet my draught. Should he hesitate, I can desire Darrel to sell quantum sufficit of my short annuities. As soon as the new settlement of my affairs is made, I shall be able, after deducting this sum, to square my expense to my income, &c. 2. On mature consideration, I am perhaps less selfish and less philosophical than I appear at first sight indeed, were I not so, it would now be in my power to turn my fortune into life-annuities, and let the Devil take the hindmost. I feel, (perhaps it is foolish,) but I feel that this little paradise will please me still more when it is absolutely my own; and that I shall be encouraged in every improvement of use or beauty, by the prospect that after my departure it will be enjoyed by some person of my own choice. I sometimes reflect with pleasure that my writings will survive me; and that idea is at least as vain and chimerical. ance. 3. The heir, Mr de Montagny, is an old acquaintMy situation of a life-holder is rather new and singular in this country: the laws have not provided for many nice cases which may arise between the landlord and tenant: some I can foresee, others have been suggested, many more I might feel when too late. His right of property might plague and confine me he might forbid my lending to a friend, inspect my conduct, check my improvements, call for securities, repairs, &c. But if I purchase, I walk on my own terrace, fierce and erect, the free master of one of the most delicious spots on the globe. Should I ever migrate homewards,-(you stare; but such an event is less improbable than I could have thought it two years ago,)—this place would be disputed by strangers and natives. Weigh these reasons, and send me without delay a rational explicit opinion, to which I shall pay such regard as the nature of circumstances will allow. But, alas! when all is determined, I shall possess this house, by whatsoever tenure, without friendship or domestic society. I did not imagine six years ago, that a plan of life so congenial to my wishes would so speedily vanish. I cannot write upon any other subject. Adieu, your's ever. Lausanne, August 1789. AFTER receiving and dispatching the power of atCorney last Wednesday, I opened with some palpita |