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If they are not duly posted, and if every thing is not carefully entered in them, the debtor's accounts kept even, the cash constantly balanced, and the credits all stated, the tradesman is like a ship at sea, steered without a helm; he is all in confusion, and knows not what he does, or where he is; he may be a rich man, or a bankrupt for, in a word, he can give no account of himself to himself, much less to any body else.

From the moment a man or woman becomes a debtor, he or she, if unable to pay, may be taken up by the creditor, and may be treated as a slave, being made to work in any way that the creditor chooses, the debtor's earnings belonging to the creditor, who allows no credit toward the reduction of the debt.

The Poetelian law no doubt had allowed a debtor, who had become unable to pay only through temporary embarrassments, not through genuine insolvency, to save his personal freedom by the cession of his property; nevertheless for the really insolvent that principle of law, though doubtless modified in secondary points, had been in substance retained unaltered for five hundred years; a direct recourse to the debtor's estate only occurred exceptionally, when the debtor had died or had forfeited his burgess-rights or could not be found.

As soon as he was at the head of affairs, Solon liberated the people once and for all, by prohibiting all loans on the security of the debtor's person: and in addition he made laws by which he cancelled all debts, public and private. In connexion with it some persons try to traduce the character of Solon.

Poor, guileless Derblay! measuring the words of others by the same simple and honest standard of truth by which he was used to mete his own sayings and promises, he innocently believed in the sterling worth of his debtor's assurance, and starting off to visit him with his son, naïvely asked the man to lend him the fourteen hundred francs he so much needed.

After one afternoon of despondency we both voted it the worst of bad policy to remain aloof and nurse our misfortune, and spent our first evening in making acquaintances over a deal of very thin "debtor's claret." I tossed long that night on the hard cot, listening to the scurrying rats among the roof-timbers. They ran like the thoughts in my brain.

And before I slept I prayed again and again that God would put it in my power to reward him whom charity for a friendless foundling had brought to a debtor's prison. Not so much as a single complaint or reproach had passed his lips!

He could not escape his debtor and his debtor's awful sufferings on account of not being able to pay. He dreaded to show himself in the street, lest he should find Stephen lying in wait for him at the corner. Bogart's billiard saloon was a great resort for pilots in those days. They met there about as much to exchange river news as to play.

There was as much to cry as to laugh over in Hogarth's pieces and that is what made them so truly great. One of his great picture series was called the "Rake's Progress" and it was a warning to all young men against leading too gay a life. It showed the "Rake" at the beginning of his misfortunes, gambling, and in the last reaping the reward of his follies in a debtor's prison and the madhouse.

On the right of the postern against the wall was affixed a small grating, sustaining the debtor's box; and any pleasure which the passer-by might derive from contemplating the splendid structure above described was damped at beholding the pale faces and squalid figures of the captives across the bars of its strongly-grated windows.