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Twenty-four.

And how many for a halfpenny?
Six.

If you were to have a penny a day, what would that make in a week?

Seven-pence.

but if you paid two-pence out of that, what would you have left ?

Samuel studied a while, and then said, five-pence.

Right. Why here you have been practising the four great rules of arithmetic, addition, subtraction, multiplication, and division. Learning accounts is no more than this. Well, Samuel, I see what you are fit for. I shall set you about nothing but what you are able to do; but observe, you must do it. We have no I can't here. Now go among your schoolfellows.

Samuel went away, glad that his examination was over, and with more

confidence in his powers than he had felt before.

The next day he began business. A boy less than himself was called out to set him a copy of letters, and another was appointed to hear him grammar. He read a few sentences in English that he could perfectly understand, to the master himself. Thus by going on steadily and slowly, he made a sensible progress. He had already joined his letters, got all the declensions perfectly, and half the multiplication table, when Mr. Wiseman thought it time to answer his father's letter; which he did as follows:

SIR,

I now think it right to give you some information concerning your son. You perhaps expected it sooner, but I always wish to avoid hasty judgments. You mentioned in your letter that it had not yet been discovered

which way his genius pointed. If by genius you meant such a decided bent of mind to any one pursuit as will lead to excel with little or no labour or instruction, I must say that I have not met with such a quality in more than three or four boys in my life, and your son is certainly not among the number. But if you mean only the ability to do some of those things which the greater part of mankind can do when properly taught, I can affirm that I find in him no peculiar deficiency. And whether you choose to bring him up to trade or to some practical profession, I see no reason to doubt that he may in time become sufficiently qualified for it. It is my favourite maxim, Sir, that every thing most valuable in this life may generally be acquired by taking pains for it. Your son has already lost much time in the fruitless expectation of finding out what he would take up of his

own accord. Believe me, Sir, few boys will take up any thing of their own accord but a top or a marble. I will take care, while he is with me, that he loses no more time this way, but is employed about things that are fit for him, not doubting that we shall find him fit for them.

I am, Sir, your's, &c.

SOLON WISEMAN. Though the doctrine of this letter did not perfectly agree with Mr. Acres's notions, yet being convinced that Mr. Wiseman was more likely to make something of his son than any of his former preceptors, he continued him at this school for some years, and had the satisfaction to find him going on in a steady course of gradual improvement. In due time a profession was chosen for him, which seemed to suit his temper and talents, but for which he had no particular turn, having never thought

at all about it. He made a respectable figure in it, and went through the world with credit and usefulness, though without a genius.

HALF-A-CROWN'S WORTH.

VALENTINE was in his thirteenth year, and a scholar in one of our great schools. He was a well-disposed boy, but could not help envying a little some of his companions, who had a larger allowance of money than himself. He ventured in a letter to sound his father on the subject, not directly asking for a particular sum, but mentioning that many of the boys in his class had halfa-crown a week for pocket-money.

His father, who did not choose to comply with his wishes for various reasons, nor yet to refuse him in a mortifying manner, wrote an answer, the chief purpose of which was to make him sen

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