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a moderate allowance. My accounts, which I can swear to have kept faithfully, I have, indeed, never got audited, still less accepted, still less paid and settled. However, I have not set my heart on that.

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Not long since, a strolling Indian went to sell baskets at the house of a well-known lawyer in my neighborhood. "Do you wish to buy any baskets?" he asked. No, we do not want any," was the reply. "What!" exclaimed the Indian as he went out the gate, "do you mean to starve us?" Having seen his industrious white neighbors so well off, — that the lawyer had only to weave arguments, and by some magic wealth and standing followed, he had said to himself: I will go into business; I will weave baskets; it is a thing which I can do. Thinking that when he had made the baskets he would have done his part, and then it would be the white man's to buy them. He had not discovered that it was necessary for him to make it worth the other's while to buy them, or at least make him think that it was so, or to make something else which it would be worth his while to buy. I too had woven a kind of basket of a delicate texture, but I had not made it worth any one's while to

buy them. Yet not the less, in my case, did I think it worth my while to weave them, and instead of studying how to make it worth men's while to buy my baskets, I studied rather how to avoid the necessity of selling them. The life which men praise and regard as successful is but one kind. Why should we exaggerate any one kind at the expense of the others?

Finding that my fellow-citizens were not likely to offer me any room in the court house, or any curacy or living anywhere else, but I must shift for myself, I turned my face more exclusively than ever to the woods, where I was better known. I determined to go into business at once, and not wait to acquire the usual capital, using such slender means as I had already got. My purpose in going to Walden Pond was not to live cheaply nor to live dearly there, but to transact some private business with the fewest obstacles; to be hindered from accomplishing which for want of a little common sense, a little enterprise and business talent, appeared not so sad as foolish.

I have always endeavored to acquire strict business habits; they are indispensable to every man. If your trade is with the Celes

tial Empire, then some small counting house on the coast, in some Salem harbor, will be fixture enough. You will export such articles as the country affords, purely native products, much ice and pine timber and a little granite, always in native bottoms. These will be good ventures. To oversee all the details yourself in person; to be at once pilot and captain, and owner and underwriter; to buy and sell and keep the accounts; to read every letter received, and write or read every letter sent; to superintend the discharge of imports night and day; to be upon many parts of the coast almost at the same time, often the richest freight will be discharged upon a Jersey shore; to be your own telegraph, unweariedly sweeping the horizon, speaking all passing vessels bound coastwise; to keep up a steady despatch of commodities, for the supply of such a distant and exorbitant market; to keep yourself informed of the state of the markets, prospects of war and peace everywhere, and anticipate the tendencies of trade and civilization, — taking advantage of the results of all exploring expeditions, using new passages and all improvements in navigation;-charts to be

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studied, the position of reefs and new light? and buoys to be ascertained, and ever, and ever, the logarithmic tables to be corrected, for by the error of some calculator the vessel often splits upon a rock that should have reached a friendly pier, there is the untold fate of La Pérouse; — universal science to be kept pace with, studying the lives of all great discoverers and navigators, great adventurers and merchants, from Hanno and the Phoenicians down to our day; in fine, account of stock to be taken from time to time, to know how you stand. It is a labor to task the faculties of a man, such

problems of profit and loss, of interest, of tare and tret, and gauging of all kinds in it, as demand a universal knowledge.

I have thought that Walden Pond would be a good place for business, not solely on account of the railroad and the ice trade; it offers advantages which it may not be good policy to divulge; it is a good port and a good foundation. No Neva marshes to be filled; though you must everywhere build on piles of your own driving. It is said that a flood-tide, with a westerly wind, and ice in the Neva, would sweep St. Petersburg from the face of the earth.

As this business was to be entered into without the usual capital, it may not be easy to conjecture where those means, that will still be indispensable to every such undertaking, were to be obtained. As for Clothing, to come at once to the practical part of the question, perhaps we are led oftener by the love of novelty and a regard for the opinions of men, in procuring it, than by a true utility. Let him who has work to do recollect that the object of clothing is, first, to retain the vital heap, and secondly, in this state of society, to cover nakedness, and he may judge how much of any necessary or important work may be accomplished without adding to his wardrobe. Kings and

queens who wear a suit but once, though made by some tailor or dressmaker to their majesties, cannot know the comfort of wearing a suit that fits. They are no better than wooden horses to hang the clean clothes on. Every day our garments become more assimilated to ourselves, receiving the impress of the wearer's character, until we hesitate to lay them aside, without such delay and medical appliances and some such solemnity even as our bodies. No man ever stood the lower in my estimation for having a patch

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