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or delicacy to disappoint our fondest hopes of having thee and thine for our most loved and loving neighbours. I have dwelt upon the luxurious idea with all the sensuality of an epicure, that we were doomed at last, by the fiat of destiny, to sit down together in rural retirement, and cherish life with that elixir, well-earned repose; indulge our humour for elegant observation and study, and, in friendly chit-chat, live over those busy scenes which we had witnessed in youth. I have seen my Sarah's countenance brighten with the pleasure of my hopes, when I told her my visions of imagination. Gratify us then, my dearest friend; fair exchange cancels every debt but obligation, and it is we, not you, that will be the obliged parties; for what are a few acres of superfluous domain, and the artificial combinations of stone and lime, to the felicity of our union for life? There is, Charles, all the difference of comparison that lies between time and eternity; for the things of this world we must leave behind us, but all the joys of remembered love, friendship, and benevolence, may be borne by our souls from this terrestrial garden, as honey is by bees to their hive, when we leave it for ever, and

remain as a sweet store for us, when flowers and seasons are no more. But I should hasten to the point.

"Know then, Charles, that on our estate there are two comfortable mansions, within sight of each other. I have made a full stop to tell thee, that one is the old family seat, from time immemorial; thou canst not conceive the antiquity it indicates, unless thou wert here to see the changes it hath undergone with the passing centuries, and mutations of manners, from the castellated turret, down to the modernized balcony. The other was built about a hundred winters ago, to accommodate the family of a younger brother, and it has been generally occupied by some branch of the family, till lately, when no ramification appeared unwithered but my Sarah, who, thank God, promises not an extinction of her valuable race. We occupy the old castle, or seat, or mansion, for really I know not what it should be called; and our hearts'-wish is to see you and Mary, with all your sprouts, in the other. It stands on a sweet lawn, and it has around it about fifty acres of decorated meadow' in whose shades poetic enthusiasm would not dis

dain to inspire the muses.

I inclose thee, Charles,

a receipted gift of it in perpetuity; and, my dearest friend, assure thyself of this, that it is not in thy power to confer on us a greater favour than its acceptance, and thy longed-for presence in certain confirmation."

Ah! exclaimed I, upon perusing this letter, surely one of the greatest blessings in life is to have a real friend. May God make me thankful for this treasure!

It is one of the old saws of experience, that good or bad fortune seldom comes alone; and I am now about to confirm it by the relation of a most unexpected piece of news, that reached me by the same post which brought Frank's letter. Indeed I had received the two packets from the post-master's deputy, a tall, thin, palefaced, inquisitive-looking blade, who, to my astonishment, demanded a most unconscionable sum, in discharge for them; and seemed to say, as he gave them out, "It is unusual for you, sir, to receive such as these; I wonder what may be their contents." Perhaps, thought I, thou hast had a peep at my secrets. However, seeing Frank's

hand on the superscription of one of them, I paid his demand, and retired to the news-room, where, in a corner, I devoured its contents; and so confused were my ideas on the occasion, that I for some time forgot my other packet. At length I opened it, and to my extreme surprise, found that it contained a letter from the house of agency which I had employed in Calcutta, enclosed to the firm in London, to whom I had been recommended. It was forwarded to me by the head of that concern, with a note congratulating me on my good fortune, and accompanied by some printed powers of attorney, which I was requested to execute and return" forthwith," so that I opened my foreign letter with no slight degree of curiosity and interest. It ran thus:

"DEAR SIR,

"We are truly concerned to state, for your information, that our esteemed constituent, your old friend, Peter L, esquire, has departed this life. But it is with pleasure we have to inform you, that he has bequeathed the mass of his considerable property to you. We have forwarded

an authenticated copy of his will, with all necessary documents, to our respected friends, Messrs of London, who will communicate with you on the subject. In the mean time, we shall act upon the general power of attorney, which you left with us, and consolidate his property. By his account, and the accompanying statement, it amounts to nearly one hundred thousand rupees, besides 30007. now in the Three per cent. Reduced Annuities, which latter sum you may dispose of by power of attorney in London. The whole shall be remitted, in good bills, at the most favourable rate of exchange; and, with every good wish we remain, "Dear Sir,

66

Very truly,

"Your assured and faithful

"humble servants.”

This communication appeared to me so extraordinary, and its contents were of a nature so completely unexpected, that I felt, for some moments, as I have often felt after a dream. I had almost forgotten my old acquaintance, Peter It is true, he sometimes professed friendship for

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