A sacred regard to the principles of justice forms the basis of every transaction, and regulates the conduct of the upright man of business.

He is strict in keeping his engagements.

Does nothing carelessly or in a hurry.

Employs nobody to do what he can easily do himself.

Keeps everything in its proper, place.

Leaves nothing undone that ought to be done, and which circumstances permit him to do.

Keeps his designs and business from the view of others.'

Is prompt &and decisive with his customers, and does not over-trude his capital

Prefers short credits to Long ones; and cash to credit at all times, either in buying or selling; and small profits in credit cases, with little risk to the chance of better gains with more hazard.

He is clear and explicit in all his bargains.

Leaves nothing of consequence to memory which he can and ought to commit to writing.

Keeps copies of all his important letters which he sends away, and has every letter, invoice, etc , relating to his business, titled, classed, and put away.

Never suffers his desk to be confused by many papers lying upon it.

Is always at the head of his business, well knowing that if he leaves it, it will leave him.

Holds it as a maxim that he whose credit is suspected is not one to be trusted.

Is constantly examining his books, and sees through all his affairs as far as care and attention will enable him.

Balances regularly at stated times, and then makes out and transmits all his accounts current to his customers, both at home and abroad.

Avoid as much as possible all sorts of accomino lation in money matters and lawsuits where there is the least hazard.

He is economical in his expenditure, always living within his income.

Keeps a memorandum-book in his pocket, in which he notes every particular relative to appointments, addresses, and petty cash matters.

Is cautious how he becomes security for any person; and is generous when urged by motives of humanity.

Let a man act strictly to these habits; when once begun they will be easy to continue in - ever remembering that he hath no profits by his pains whom Providence doth not prosper - and success will attend his efforts.

Take pleasure in your business, and it will become your recreation.

Hope for the best, think for the worst, and bear whatever happens.