| Description | My dear Son,
Since my last I have receiv'd yours of the 25th ultimo and the 5th instant. You have certainly my leave in future to employ another taylour, for I think with you that Metman's charge is exorbitant and would never be paid by any man who keeps an account of his money-indeed 'tis such as justly merits the loss of your and your friends' custom.
And now I am speakeing of oeconomy I cannot help repeating what I have often requested of you; I therefore must with reluctance change the word request to insist, that you do keep an accurate account of all the money you pay and receive. I see by your letter of the 11 November that you have receiv'd of Mr. Delessert 4372 livres, but I must own it would be some satisfaction to me, to see what you have done with it: not that I am so anxious upon that head, as I am for you to get into a habit of keeping exact accounts, particularly your Cash account. It is a habit that you ought to acquire whilest you are young, and never depart from it dureing the course of your whole life; for men who do not practise it with great rigidity, generaly become bankrupts. Many of my acquaintance are so exact in that point, that they ballance their Cash once in every 24 hours, and if they find any deficiency they do not sleep untill they correct their errors. If you cannot make out all your money, or don't like to name every trifleing expence, still put it down in your account under the article deficiences; for your account must ballance exactly, otherwise I must say you are not to be intrusted with money, and that I should be blamed both by my self, and all mercantile men, in instrusting any to your disposal. This subject is as disagreeable for me to repeat, as it can be to you; I will therefore close it by insisting upon you conforming to my wish, and send me an account monthly. I also beg you'l communicate these my sentiments to Mr. Manuel, that he may see that you conform to the indispensible habit and rule of keeping an exact Cash account, and that you immediately begin by settleing all that is past.
There are some other bad habits which I must beg you will correct your self in, such as writing a bad hand (knowing that you can write a good one), and what is still worse, false grammar and false spelling. I have noted five of these errors in your letter of the 25 November, which I have some inclination to send you as an evidence of what I say: example, you write "19 persons in company, part of 1which 2is English," and that "every 3think is conducted with cleanliness."
If you do not sufficiently well understand the principles of keeping merchants' accounts, I beg you will learn of a proper master the Italian or double entry method of bookkeeping, it being an important art that you'l be in need of.
I beg you'l present my very respectfull compliments to Mr. Sage, with many thanks for his particular attention to you, and tell him if he finds any deficiency in his collection that I can assist him in, I beg he will point out his particular wants, and I will endeavour to supply them.
Your last letter was adressed to the care of Mr. Gill. Pray tell me in your next what Mr. Gill, and, if Mr. Thomas Gill, endeavour to learn whether he came to France upon the cotton business or what.
I must beg you'l read the two first pages of this letter to Mr. Manuel, that he may know my wishes and sentiments.
You will do well to consult Mr. Sage or Mr. Guyott what chymical or mineralogical dictionary you shall purchase, that you may understand technical terms, scientifical terms, and names of all chymical principles and substances; and I likewise beg you will assist Mr. Sage to make his preparations, for a man will never make a good chymist unless he acquires a dexterity and neatness in makeing experiments, even down to the pulveriseing in a morter, or blowing the bellows. Distinctness, order, regularity, neatness, exactness, and cleanliness are necessary in the laboratory, in the manufactory, and in the counting-house.
Present my kindest respects to all my much esteemed friend dans la rue Coqheron, as well as to Mr. Manuel, wishing them all and you many, many, many happy returns of this season.
I thank Mr. Manuel for his very polite and kind letter, which I will answer very soon, but at present I have a great accumulation of letters before me, as I have been too much indisposed lately to attend to business, which I have a greater share of than usual at this time, Mr. Watt being in Scotland.
The Scriptures say, "Whom the Lord loveth he chastiseth," and on that principle only, I speak truth, although it may not be pleasant to you nor me in the present case. Yet I must do my duty towards you, or I shall not do it to my own conscience. I therefore hope you'l do yur duty to your self or you cannot do it to me. There is nothing on earth I so much wish for, as to make you a man, a good man, a useful man, and consequently a happy man.
I most fervently pray for the preservation of your soul and body, remaining ever, my dear son, your most affectionate father,
Mattw. Boulton
I have lately had a severe fit of the gravil and stone, and in consequence thereof I have voided 36 stones as large as small pease within nine days past.
[Edited transcript.] |