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meekness give an answer; for, if you affront in a small matter, it may probably hinder you from a future good customer. They may think you impose in the articles they want; but, by going to another, may find it not so, and probably may return again; but if you behave rude and affronting, there is no hope of their returning, or of their future custom.

VII. Take an especial care in keeping your accounts well. Enter every thing necessary in your books with neatness and exactness. Often state your accounts, and examine whether you gain or lose, and carefully survey your stock, and inspect into every particular of your affairs.

VIII. Take care, as much as you can, whom you trust; neither take nor give long credit, but at the farthest annually settle your accounts. Deal at the fountain-head for as many articles as you can; and, if it lies in your power, for ready money. This method you will find to be most profitable in the end. Endeavour to keep a proper assortment in your way, but not to overstock yourself. Aim not at making a great figure in your shop in unnecessary ornament; but let it be neat and cleanly. Тоо great an appearance may rather prevent than engage customers.

FINIS.


Printed by G Miller, Dumfries.