The ladies, it seems, at first hired persons to instruct the neighbourhood, which was then burdened with poor and so over stocked with hands that only a small part of them could find work. But as they feared an enterprising undertaker might ruin their plan, they themselves undertook to be stewards; they stood the first expense, allowed a considerable profit to the directors, but kept the distribution of the money entirely in their own hands: thus they prevent the poor from being oppressed by their superiors, for they allow them great wages and by their very diligent inspection hinder any frauds. I never was more charmed than to see a manufacture so well ordered that scarcely any one is too young or too old to partake of its emoluments. As the ladies have the direction of the whole, they give more to the children and the aged, in proportion to the work they do, than to those who are more capable, as a proper encouragement and reward for industry in those seasons of life in which it is so uncommon.

We were so taken up with observing these people, that we got home but just as dinner was carrying in.

In the afternoon we informed the ladies how we had spent the latter part of the morning, and in the course of conversation Lamont told them that they were the first people he ever knew who lived entirely for others, without any regard to their own pleasure; and that were he a Roman Catholic, he should beg of them to confer on him the merit of some of their works of supererogation.

'I do not know where you could find them,' replied Miss Mancel, 'I believe we have not been able to discover any such; on the contrary, we are sensible of great deficiencies in the performance of our duty.'

'Can you imagine, Madam,' interrupted Lamont, 'that all you do here is a duty?'

'Indispensably so,' answered Miss Mancel, 'we are told by him who cannot err that our time, our money and our understandings are entrusted with us as so many talents for the use of which we must give a strict account. How we ought to use them he has likewise told us; as to our fortunes in the most express terms, when he commands us to feed the hungry, to clothe the naked, to relieve the prisoner, and to take care of the sick. Those who have not an inheritance that enables them to do this are commanded to labour in order to obtain means to relieve those who are incapable of gaining the necessaries of life. Can we then imagine that every one is not required to assist others to the utmost of his power, since we are commanded even to work for the means of doing so? God's mercy and bounty is universal, it flows unasked and unmerited; we are bid to endeavour to imitate him as far as our nature will enable us to do it. What bounds then ought we to set to our good offices, but the want of power to extend them further? Our faculties and our time should be employed in directing our donations in a manner the most conducive to the benefit of mankind, the most for the encouragement of virtue and the suppression of vice; to assist in this work is the business of speech, of reason and of time. These ought to be employed in seeking out opportunities of doing good and in contriving means for regulating it to the best purpose. Shall I allow much careful thought towards settling the affairs of my household with economy, and be careless how I distribute my benefactions to the poor, to whom I am only a steward, and of whose interests I ought to be as careful as of my own? By giving them my money I may sacrifice my covetousness, but by doing it negligently I indulge my indolence, which I ought to endeavour to conquer as much as every other vice. Each state has its trials; the poverty of the lower rank of people exercises their industry and patience; the riches of the great are trials of their temperance, humility and humanity. Theirs is perhaps the more difficult part, but their present reward is also greater if they acquit themselves well; as for the future, there may probably be no inequality.'

'You observed, sir,' said Miss Trentham 'that we live for others, without any regard to our own pleasure, therefore I imagine you think our way of life inconsistent with it; but give me leave to say you are mistaken. What is there worth enjoying in this world that we do not possess? We have all the conveniences of life, nay, all the luxuries that can be included among them. We might indeed keep a large retinue; but do you think the sight of a number of useless attendants could afford us half the real satisfaction that we feel from seeing the money which must be lavished on them expended in supporting the old and decrepit, or nourishing the helpless infant? We might dress with so much expense that we could scarcely move under the burden of our apparel; but is that more eligible than to see the shivering wretch clad in warm and comfortable attire? Can the greatest luxury of the table afford so true a pleasure as the reflection that instead of its being over-charged with superfluities, the homely board of the cottager is blessed with plenty? We might spend our time in going from place to place, where none wish to see us except they find a deficiency at the card-table, perpetually living among those whose vacant minds are ever seeking after pleasures foreign to their own tastes and pursue joys which vanish as soon as possessed; for these would you have us leave the infinite satisfaction of being beheld with gratitude and love, and the successive enjoyments of rational delights, which here fill up every hour? Should we do wisely in quitting a scene where every object exalts our mind to the great Creator, to mix among all the folly of depraved nature?

'If we take it in a more serious light still, we shall perceive a great difference in the comforts arising from the reflections on a life spent in an endeavour to obey our Maker and to correct our own defects in a constant sense of our offences, and an earnest desire to avoid the commission of them for the future, from a course of hurry and dissipation which will not afford us leisure to recollect our errors, nor attention to attempt amending them.'

'The difference is indeed striking,' said Lamont, 'and there can be no doubt which is most eligible; but are you not too rigid in your censures of dissipation? You seem to be inclined to forbid all innocent pleasures.'

'By no means,' replied Miss Trentham, 'but things are not always innocent because they are trifling. Can any thing be more innocent than picking of straws, or playing at push-pin; but if a man employs himself so continually in either that he neglects to serve a friend or to inspect his affairs, does it not cease to be innocent? Should a schoolboy be found whipping a top during school hours, would his master forbear correction because it is an innocent amusement? And yet thus we plead for things as trifling, tho' they obstruct the exercise of the greatest duties in life. Whatever renders us forgetful of our Creator, and of the purposes for which he called us into being, or leads us to be inattentive to his commands, or neglectful in the performance of them, becomes criminal, however innocent in its own nature. While we pursue these things with a moderation which prevents such effects they are always innocent and often desirable, the excess only is to be avoided.'