those who knew him can best estimate, and to those who have an affection for him like yours, is a loss that only can be repaired in eternity, where it will indeed with such abundant felicity, in the meeting him a glorified saint who was a suffering mortal, that our sorrow is swallowed up in hope. Such consolations are alone to be found in religion, the sun and the moon of our journey; and such sweet verses as yours in your last beautiful poem must now afford you their full reward.
Farewell, Sweet Rose! Thou hast got before me into the celestial city. I also have but a few more mountains to pass: for I hear the bells ring and the trumpets sound to welcome thy arrival among Cowper's glorified band of spirits of just men made perfect.
Now, my dear Sir, I will thank you for the transmission of ten pounds to the dreamer over his own fortunes: for I certainly am that dreamer; but though I dream over my own fortunes, I ought not to dream over those of other men, and accordingly have given a look over my account book, in which I have regularly written down every sum I have received from you; and though I never can balance the account of obligations with you, I ought to do my best at all times and in all circumstances. I find that you was right in supposing that I had been paid for all I have done; but when I wrote last re-
