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France has lately rung with the discussion of an immense failure that took place in a town where one of the upper courts holds its sittings, and where the judges, having current accounts with the bankrupts, wore such heavy india-rubber mantles that the mantle of justice was rubbed into holes.

I shouldn't like to think of poor Regina's spending the rest of her life in some shabby foreign watering-place for bankrupts." Archer said nothing. It seemed to him so natural however tragic that money ill-gotten should be cruelly expiated, that his mind, hardly lingering over Mrs. Beaufort's doom, wandered back to closer questions.

The latter end of the year 1810 was remarkable for the greatest failures in commercial speculation. Many Gazettes contained the names of fifty bankrupts, and for many weeks following no Gazette appeared with less than thirty, which was four times the average of former periods.

"And now," said the girl to the smiling waiter, "a bottle of red California wine for Uncle John and the Major, and two real cigars. We'll be merry tonight if it bankrupts the Doyle family entirely." But, after a merry meal and a good one, there was no bill at all when it was called for.

All he could say at the moment in elucidation of this breakdown from his usual placid solemnity was: "The fellow imagines that de Barral has got some plunder put away somewhere." This being the theory arrived at by Fyne, his comment on it was that a good many bankrupts had been known to have taken such a precaution. It was possible in de Barral's case.

Oh, I have it! they are the executors of a will under which young Linden's pretty bride, that is to be, inherits her fortune." "Ah!" exclaimed Mr. Flint, as he put down the paper, and looked me gravely in the face "I remember now; their names are in the list of bankrupts. A failure in the gambling corn-trade too. I hope they have not been speculating with the young woman's money."

"Yes, by this evening, of course," he answered unperturbed, "or we become ipso facto defaulters and bankrupts." That was a lie to be sure; but it served his purpose. Guy was a child at business, and believed whatever nonsense Nevitt chose to foist upon him. The journalist rose and paced the room twice or thrice with a frantic air of unspeakable misery.

"More! oh, immeasurably more, than in our youngest days!" cried Maltravers, with fervent passion. "More fondly, more reverently, more trustfully, than I ever loved living being! even her, in whose youth and innocence I adored the memory of thee! Here have I found that which shames and bankrupts the Ideal!

Our embarrassment for small change is renewed: many of the communes who had issued bills of five, ten, and fifteen sols, repayable in assignats, are become bankrupts, which circumstance has thrown such a discredit on all this kind of nominal money, that the bills of one town will not pass at another.

I shall, therefore, think it superfluous to apologise for writing the life of a man, who by an uncommon assemblage of private virtues, adorned the highest eminence in a publick profession. BOSWELL. Davies had become bankrupt. See ante, p. 223. Young, in his first Epistle to Pope, says: 'For bankrupts write when ruined shops are shut As maggots crawl from out a perished nut.