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Messrs. Cut & Comeagain, Merchant Tailors.

To Peter Proffit, Walking Advertiser, Drs. J

ULY 10. -- to promenade, as usual and customer brought home... $00

25

JULY 11. -- To do do do 25

JULY 12. -- To one lie, second class; damaged black cloth sold for invisible green............................................... 25

JULY 13. -- To one lie, first class, extra quality and size;

recommended milled satinet as broadcloth...................... 75

JULY 20. -- To purchasing bran new paper shirt collar or dickey,

to set off gray Petersham..................................... 02

AUG. 15. -- To wearing double-padded bobtail frock, (thermometer 106 in the shade)............................................. 25

AUG. 16. -- Standing on one leg three hours, to show off new-style strapped pants at 12 1/2 cents per leg per hour............. 37 1/2

AUG. 17. -- To promenade, as usual, and large customer brought (fat man)..................................................... 50

AUG. 18. -- To do do (medium size)................. 25

AUG. 19. -- To do do (small man and bad pay)....... 06

TOTAL [sic] $2 95 1/2

The item chiefly disputed in this bill was the very moderate charge of two pennies for the dickey. Upon my word of honor, this was not an unreasonable price for that dickey. It was one of the cleanest and prettiest little dickeys I ever saw; and I have good reason to believe that it effected the sale of three Petershams. The elder partner of the firm, however, would allow me only one penny of the charge, and took it upon himself to show in what manner four of the same sized conveniences could be got out of a sheet of foolscap. But it is needless to say that I stood upon the principle of the thing. Business is business, and should be done in a business way. There was no system whatever in swindling me out of a penny -- a clear fraud of fifty per cent -- no method in any respect. I left at once the employment of Messrs. Cut & Comeagain, and set up in the Eye-Sore line by myself -- one of the most lucrative, respectable, and independent of the ordinary occupations.

My strict integrity, economy, and rigorous business habits, here again came into play. I found myself driving a flourishing trade, and soon became a marked man upon 'Change. The truth is, I never dabbled in flashy matters, but jogged on in the good old sober routine of the calling -- a calling in which I should, no doubt, have remained to the present hour, but for a little accident which happened to me in the prosecution of one of the usual business operations of the profession. Whenever a rich old hunks or prodigal heir or bankrupt corporation gets into the notion of putting up a palace, there is no such thing in the world as stopping either of them, and this every intelligent person knows. The fact in question is indeed the basis of the Eye-Sore trade. As soon, therefore, as a building-project is fairly afoot by one of these parties, we merchants secure a nice corner of the lot in contemplation, or a prime little situation just adjoining, or tight in front. This done, we wait until the palace is half-way up, and then we pay some tasty architect to run us up an ornamental mud hovel, right against it; or a Down-East or Dutch Pagoda, or a pig-sty, or an ingenious little bit of fancy work, either Esquimau, Kickapoo, or Hottentot. Of course we can't afford to take these structures down under a bonus of five hundred per cent upon the prime cost of our lot and plaster. Can we? I ask the question. I ask it of business men. It would be irrational to suppose that we can. And yet there was a rascally corporation which asked me to do this very thing -- this very thing! I did not reply to their absurd proposition, of course; but I felt it a duty to go that same night, and lamp-black the whole of their palace. For this the unreasonable villains clapped me into jail; and the gentlemen of the Eye-Sore trade could not well avoid cutting my connection when I came out.

The Assault-and-Battery business, into which I was now forced to adventure for a livelihood, was somewhat ill-adapted to the delicate nature of my constitution; but I went to work in it with a good heart, and found my account here, as heretofore, in those stern habits of methodical accuracy which had been thumped into me by that delightful old nurse -- I would indeed be the basest of men not to remember her well in my will. By observing, as I say, the strictest system in all my dealings, and keeping a well-regulated set of books, I was enabled to get over many serious difficulties, and, in the end, to establish myself very decently in the profession. The truth is, that few individuals, in any line, did a snugger little business than I. I will just copy a page or so out of my Day-Book; and this will save me the necessity of blowing my own trumpet -- a contemptible practice of which no high-minded man will be guilty. Now, the Day-Book is a thing that don't lie.

"Jan. 1. -- New Year's Day. Met Snap in the street, groggy. Mem -- he'll do. Met Gruff shortly afterward, blind drunk. Mem -- he'll answer, too. Entered both gentlemen in my Ledger, and opened a running account with each.

"Jan. 2. -- Saw Snap at the Exchange, and went up and trod on his toe. Doubled his fist and knocked me down. Good! -- got up again. Some trifling difficulty with Bag, my attorney. I want the damages at a thousand, but he says that for so simple a knock down we can't lay them at more than five hundred. Mem -- must get rid of Bag -- no system at all.

"Jan. 3 -- Went to the theatre, to look for Gruff. Saw him sitting in a side box, in the second tier, between a fat lady and a lean one. Quizzed the whole party through an opera-glass, till I saw the fat lady blush and whisper to G. Went round, then, into the box, and put my nose within reach of his hand. Wouldn't pull it -- no go. Blew it, and tried again -- no go. Sat down then, and winked at the lean lady, when I had the high satisfaction of finding him lift me up by the nape of the neck, and fling me over into the pit. Neck dislocated, and right leg capitally splintered. Went home in high glee, drank a bottle of champagne, and booked the young man for five thousand. Bag says it'll do.

"Feb. 15 -- Compromised the case of Mr. Snap. Amount entered in Journal -- fifty cents -- which see.

"Feb. 16. -- Cast by that ruffian, Gruff, who made me a present of five dollars. Costs of suit, four dollars and twenty-five cents. Nett profit, -- see Journal,- seventy-five cents."

Now, here is a clear gain, in a very brief period, of no less than one dollar and twenty-five cents -- this is in the mere cases of Snap and Gruff; and I solemnly assure the reader that these extracts are taken at random from my Day-Book.

It's an old saying, and a true one, however, that money is nothing in comparison with health. I found the exactions of the profession somewhat too much for my delicate state of body; and, discovering, at last, that I was knocked all out of shape, so that I didn't know very well what to make of the matter, and so that my friends, when they met me in the street, couldn't tell that I was Peter Proffit at all, it occurred to me that the best expedient I could adopt was to alter my line of business. I turned my attention, therefore, to Mud-Dabbling, and continued it for some years.

The worst of this occupation is, that too many people take a fancy to it, and the competition is in consequence excessive. Every ignoramus of a fellow who finds that he hasn't brains in sufficient quantity to make his way as a walking advertiser, or an eye-sore prig, or a salt-and-batter man, thinks, of course, that he'll answer very well as a dabbler of mud. But there never was entertained a more erroneous idea than that it requires no brains to mud-dabble. Especially, there is nothing to be made in this way without method. I did only a retail business myself, but my old habits of system carried me swimmingly along. I selected my street-crossing, in the first place, with great deliberation, and I never put down a broom in any part of the town but that. I took care, too, to have a nice little puddle at hand, which I could get at in a minute. By these means I got to be well known as a man to be trusted; and this is one-half the battle, let me tell you, in trade. Nobody ever failed to pitch me a copper, and got over my crossing with a clean pair of pantaloons. And, as my business habits, in this respect, were sufficiently understood, I never met with any attempt at imposition. I wouldn't have put up with it, if I had. Never imposing upon any one myself, I suffered no one to play the possum with me. The frauds of the banks of course I couldn't help. Their suspension put me to ruinous inconvenience. These, however, are not individuals, but corporations; and corporations, it is very well known, have neither bodies to be kicked nor souls to be damned.

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