PAR, above _par_, below _par_. We are at par, when in that blessed state

of equanimity found in perfection at a Quakers' meeting; above par, when

floundering about in champagne; and below par, when cooling down on

water gruel and Seidlitz.

Examples of discount at the present moment are too numerous to mention.

Every thing seems at a discount; _radicals, dissenters, theatricals,

fine arts, scientificks, trade, commerce, manufactures_. Asses' heads

alone are looking up.

RULE XV.

INVOLUTION AND EVOLUTION.

Involution and Evolution are two rules of arithmetic which signify

getting _in_ and getting _out_. Involution signifies such matters as

getting in love, getting into a lawsuit, or getting into debt. It is the

rule of entanglement, and is represented by a fly in a spider's web.

Evolution comprehends all the tricks, shifts, schemes, and stratagems,

by which we get out of our various difficulties; but it may be observed

that it is much easier to become involved in any matter, than to get

disentangled: whatever may be our evolutions, it is a difficult matter

to get out of love, out of a law-suit, or out of debt.

LAW EVOLUTION--GETTING INTO A LAW-SUIT.

"Will you walk into my office," said the lawyer, Mr. Sly,

"'Tis the prettiest little office that ever you did spy.

The way into my office is by a winding stair,

And I've a many funny things to show you when you're there."

"But I have heard," the client said, "you sport a web and chain,

And he who in your office gets comes not out clear again."

"I'm sure you must be weary, friend, of everlasting dunning;

Come, rest upon my legal wit, my gammon, and my cunning.

I'll get your debt at little cost, so only let me do it;

Or else perhaps the chap will break, and you will have to rue it."

"I'd rather not--I'd rather not," the wary client said;

"For I did never like to throw 'good money after bad.'"

"Leave all to me," the lawyer now with eloquence replied;

"A fig for costs, your case is clear, and you have _me_ beside;

I'll take the case at any odds, and rather be dependent

Upon the issue of the whole--that is, on the defendant."

"Well, try it on," the client said, "you are a lad of wax;

So stick to him with tape and string--succeeding, we'll go snacks."

Then in the legal mesh and web of cunning Mr. Sly,

The client now was fairly caught as any little fly;

And round him twined all legal quirks, and briefs a dozen quire,

Writ, declaration, cognovit, bail, habeas, præmunire.

"You've lost the cause!" the client cried--"the loss to you, not me."

"Hum, ha--but stop a bit," said Sly--"stop, stop, and we shall see."

The lawyer mended now his web, and thread by thread he lengthened;

Made closer every mesh and hole, and every corner strengthened.

"The cause is lost, and you must pay--_I bargained if I gained it_;

You cannot think on other terms that I could have sustained it."

So round the hapless wretch he threw a law cord strong and good;

And thus he held it, hard and fast, and sucked his client's blood.

GETTING INVOLVED, OR IN DEBT.

The ways of getting into debt are multiform. To be _involved_ is

_patriotic_, _fashionable_, _genteel_, and _sentimental_. To pay is

_vulgar_, _inconvenient_, and _unpopular_. The man who lives within his

_means_ is never considered to have any _means_. A man in debt possesses

an interest and an importance truly pleasurable. It is surely something

to know that in your little self a hundred are subject to hopes, fears,

anxieties, speculations, aspirations, and a world of such like poetry.

The greater the number of creditors, the greater must be the sensation

produced; and the production of a sensation is every thing in

fashionable society.

The old proverb was, "Out of debt out of danger;" but modern arithmetic

teaches, "_In_ debt _out_ of danger;" the law of debtor and creditor

being fashioned according to this maxim, which is now the Lex Scripta of

the courts. To be over head and ears in debt, is the best security;

"debt is the safest helmet." To be not worth powder and shot, or to make

believe you are not, is the best method of keeping on the wing. It

requires, however, some curious _evolutions_ to enable an empty sack to

stand upright.

LOVE EVOLUTION, OR GETTING IN LOVE.

This is an involuntary process, and an entanglement equally powerful

with the meshes of the law. In this case, however, the pleasure

increases with the entanglement, as the fly said in the honey-pot. The

arms of a fair lady are the softest bonds; the poison of a maiden's lip

the sweetest poison. To be in love is to be entangled in a cobweb of ten

thousand ecstasies, where every string is bliss, and every mesh is

beauty. In this web, Cupid sits as an angel in one corner, and Hymen on

the other; thus bound with sighs, tied with kisses, linked by embraces,

chained by tears, lovers disport themselves; till Hymen, in fear that

they should die of ecstasy, tightens the web, and binds them hand and

foot in the true lover's knot of matrimony.

PARLIAMENTARY EVOLUTION.

RULE 1. Make up your mind to "go the whole hog" with your party.

2. Flatter, gammon, and gloze all parties.

3. Humbug your opponents, and cheat your supporters.

4. Make love to every prevailing vagary of the day, and coquet

with Mother Church, and her fantastical daughter,

Miss Dissent.

5. Promise every thing, perform nothing, and be the last year of

your parliamentary term a contradiction of the six preceding

years, so as to ensure another return.

HOW TO GET INTO PARLIAMENT.

Supposing yourself to be a green yokel, just raw from school, with

little wit, little money, and little influence, act as follows:--

1. Marry for the sake of respectability and a little more money.

2. Give away soup to the poor, flannel petticoats, trusses, and baby

linen.

3. Set up schools on the free system, "every boy his own archbishop:"

Free-trade in religion, and no walloping.

4. Get into a squabble with your Rector, about free grace and

non-election.

5. Write once a week in the dissenters' "slop pail," against clerical

intolerance, tithe pigs, "red noses," round paunches, lawn sleeves.

6. Attend the jawy jobations of Exeter hall, as a "flowery speaker," and

advocate various Jew, Gipsy, Voluntary Church, Anti-pseudo-baptistical

Societies, till you are black in the face.

7. Join the Society for the Diffusion of Useless Knowledge, the Donkey

Protecting Society, and other congenial "Institutes."

8. Build a chapel, and bribe a congregation to come to it. Become a

teetotaller; be a betwixt and betweenish, half-and-half, out-and-out

radical. Defeat the imposition of a Church rate--rave against the

taxes--pledge yourself to support triangular parliaments, universal

suffering--blindfold voting--and confusion to all order.

And thus get in, get in,

By clamour, bawl, and shout;

To tax 'em then begin;

Oh then get out, get out.

Get in, get in, get in,

Give place to sneak and lout,

And don't forget your kin;

Oh then get out, get out.

Get in, get in, get in,

Get jolly fat and stout,

And grind the people thin;

Oh then get out, get out.

Get in, get in, get in,

And turn and twist about,

Until some precious _shin_--

_Dy_--says, "Get out, get out."

[Illustration: MEASURING BY THE "YARD"--TRUE FIT.]

RULE XVI.

DUODECIMALS;

OR,

THE MEASURING OF PAINTING, PLASTERING, JOINING, GLAZING, GLOZING, AND

OTHER FLAT WORK.

Duodecimals teach us to find the superficial contents of any "thing." A

thing is properly something, neither woman nor man; possessing all the

superficial of either, and the substantials of neither: such as

numbsculls, lordlings, quacks, empirics, &c.

Duodecimals also teach the mensuration of plastering, painting and

glazing; which comprehend the arts of palaver and gammon, and the

science of _Flattery_ in general.

This is, above all others, a "superficial age," and the mensuration of

superficies is characteristic of the modern era--the age of meretricious

flummery. Our science is superficial thinking; our morality, superficial

blinking. Every thing is made now-a-days for the "surface," which, like

the gilded wooden organ pipes, placed in front of that instrument, are

not made to blow, but for the sake of show. In learning, we get a

smattering instead of the real thing; and we drop the meat for the sake

of the shadow. The deep and the solid have long ago been discarded: in

short, this is the age of gammon, and society is like a quire of

"outsides foolscap."

* * * * *

_Of Flat Surfaces._--A plane or flat surface has length and breadth

without thickness. Flat surfaces are often made, by some peculiar

property of polarized light, to reflect rays which do not belong to

them. Thus, flats pass for solids, and "shallows" for "deep-uns."

RULE XVII.

BOOK-KEEPING AND ACCOUNTS.

Book-keeping is not to be understood only as the art of

"Book-borrowing," a very good science in its way, but as the highest

branch of the science of _leger_demain, invented for the express purpose

of enabling the speculative to conceal their accounts, just as the use

of speech is given to man to enable him to conceal his thoughts.

We have excellent directions given us on this head from very high

authority, which is to be understood according to the Benthamite

Philosophy. "How much owest thou my lord? And he said, A hundred

measures of oil. Take thy bill, and sit down quickly, and write fifty."

Hence the children of the philosophers are wiser than the children of

light.

In "keeping books" it is not only indispensable that you should keep

_them_, but that they also should "keep you." This is in accordance

with the free-trade reciprocity system; and to enable them to do it

requires but little tact. For instance, you open a shop--not for the

purpose of doing _business_, but for _doing some unfortunate flat_, in

the very spirit of a "_Good-will_;" so that when _your business is

done_, your client may find _his business done too_, and when you have

taken yourself _off_, he may find himself taken _in_. This example may

be repeated any number of times.

Upon entering life, every young man must consider that it will be quite

impossible to live without some "cash in hand;"--that he will, at times,

be inevitably called upon to "_fork out_," "_dub up_," or "_come

down_;"--and that in all transactions, such as swelling and dashing,

cutting and flashing, it will be necessary to keep a sharp look-out upon

the "blunt," tin, or pewter, as it is variously termed; if not for your

own satisfaction, at least for your beloved father's, whom you are in

duty bound to bamboozle. There are certain items which never need come

into this account; namely, board, lodging, tailor's bills, boots, shoes,

linen, horses, and such like necessaries; these belong religiously to

the _old boy_, or are fit and proper matters for "whitewashing."

To fulfil this purpose, open a cash account, putting Dr. in the left

hand corner, which signifies Dear Father, in honour of your respected

parent, or in testimony that everything is dear; and Cr. on the right

hand, which may signify "cruel little I have to spend." This is called

the Waste Book. The items introduced are merely hints for the getting

and disbursement of CASH.

WASTE-BOOK

----------------------------------------------------------------------

SIMON SAPSCULL CLUTCHINGS, IN ACCOUNT

----------------------------------------------------------------------

_Dr._

_May 1._

£ _s._ _d._

Out of the old chap, by wheedling and bullying 50 0 0

Out of the schoolmaster, after being in

Whitecross-street two hours 0 3 8

Out of mother, by way of bonus on "good nature." 10 0 0

Out of father, for charitable purposes. 20 0 0

Out of sister, to lend a friend in distress 20 0 0

Out of mother, another 20_l._--having lost the first

when carried home drowned, (good idea this,)

_Mem._ to be repeated. 20 0 0

_May 2._

Out of father, for divinity books, (sorry didn't get

more, as the old chap is so pleased to think I am

"preserved") 40 0 0

_May 3._

Out of mother, to invest on the sly in the 3½ per

cents. for herself 40 0 0

Borrowed of Jem 3 0 0

Balance due to me 56 3 0

-------------

£259 6 8

=============

----------------------------------------------------------------------

WITH HIS FATHER, FROM MAY 1 TO MAY 3.

----------------------------------------------------------------------

_Cr._

_May 1._

£ _s._ _d._

Paid at Shooting Gallery, and at the Fives' Court 4 16 0

For cigars, riding whip, Sporting Calendar, and Life

in London 2 10 0

For salve for the dog's tail, (burnt some time since) 1 10 0

Spent at Divan, Coal Hole, and at various places on

stroll 3 0 0

For Covent Garden Oyster Rooms, cigars, brandy,

champagne, and various other matters indistinctly

remembered 20 0 0

Relief to a poor young widow, soda water, and

restorative cordial to the dog 5 0 0

Paid Duncombe for books, according to father's

direction; Flash Lexicon, ditto Songster, ditto

Anecdotes, ditto Morality, ditto Divinity 4 0 0

_May 2._

Paid at Westminster pit, and loss on dog Billy 10 0 0

Cigars and coachman, for a turn with the ribbands 3 0 0

Turn out in post, breaking horses' knees, paid

horsekeeper 15 0 0

Cigars, sandwich, heavy wet, negus, brandy,

brandy-and-water, Welsh-rabbit, port, sherry,

waiters 5 0 0

At the Lowther--gloves, pumps, supper, bursting

waiter's tights, breaking glasses, negus, wine,

supper, brandy, soda water, brandy, wine, whisky,

brandy, claret 10 0 0

Tearing ladies' dress, spoiling gentleman's watch,

damaging ladies' false teeth, smashing fiddle, &c. 26 0 0

To a destitute mantua-maker 3 0 0

Worm pills for the dog 1 10 0

_May 3._

To soda water and brandy, brandy solus, Seidlitz,

vinegar and water, cab to Park, ditto to Colonnade 1 15 0

To rouge et noir, bagatelle, breaking cue, and losses

on learning French and Hebrew 50 10 9

To "Drury"--cigars, saloon, cab, brandy, Falstaff

Drawing Room, music, oysters, champagne, brandy,

damaging lady's bonnet, ditto gentleman's glass

eye, ditto whiskers, ditto lady's curls, ditto

curtains, ditto windows, ditto policeman's nose 76 14 10

Relief to a poor servant girl out of place 1 0 0

To Mrs. H. for her motherly care for next three days 15 0 0

To the pew-opener at church on Sunday 0 0 1

-------------

£259 6 8

=============

Having been thus initiated in the making out of personal accounts, the

pupil must now turn his attention to the methods of Book-keeping adopted

by "gentlemen in difficulties," connected with that peculiar process of

law which professes to put new wind into a collapsed bladder, and enable

an empty sack to stand upright. The example is called taking the

"Benefit;" the principal part of which is making out a Schedule, which

may be done as follows:--

STATEMENT OF MY PERSONAL AND GENERAL EXPENDITURE, VERIFIED BY OATH.

£ _s._ _d._

Paid for twinkling a bed-post 1 5 0

Spouting the tea-kettle 1 15 0

New teething the hair comb 1 10 0

Stopping holes in cullender 1 5 6

Pulling the gray hairs from hearth broom 0 15 0

Whitewashing inside of chimney 1 15 0

A Newgate-Calendar-novel, to soften

hard-hearted cabbages before boiling 1 11 6

Pectoral lozenges for short-winded bellows 0 8 6

1000 cigars, to smoke for cure of corns 12 10 0

Pigeons'-milk on the 1st of April 0 10 0

A leather saw 0 10 0

A worsted hatchet 0 10 0

New vamping and welting India-rubber

conscience 5 5 0

Loan to Thimble-Rig, Esq. 15 0 0

Ditto to Billy Blackleg 20 0 0

Ditto to Richard Roe 25 0 0

Ditto to John Doe 15 0 0

Ditto to Jack Noakes 40 0 0

Ditto to Tom Styles[7] 60 0 0

-------------

£204 10 6

=============

Notwithstanding the copious examples above given, there is one other

kind of Book-keeping which can only be thoroughly understood by the

first accountants, and is only practised by the first of practitioners.

This is making up a book for the _St. Leger_, which is

LEGERDEMAIN COMPLETE.

[7] These loans are of course fictitious, but their signatures

may be valuable to get clear out.

_An Account of the Expenditure of the "Secret Service Money," from

1825 to 1841._

=======================================================================

£ _s._ _d._

Paid to Colonel Queerum, for a series of

Tricknometrical admeasurements of the length and

breadth of public credulity 1,000 0 0

To Captain Audacity, for endeavouring to determine

the "heights" of "impudence" in Whig Radicalism 1,000 0 0

To Colonel Feel-your-way, for surveying the Terra

Incognita of ways and means, per session 1,500 0 0

To Dr. Sapscull, for instructions in sapping and

mining the constitution 2,000 0 0

To Dr. Gammon, for moonlight lessons in the art of

Mystification and Jack-o'-Lanternism 500 0 0

To Dr. Lardner, for horizontal sections of the

broadest latitude of latitudinarian policy 1,000 0 0

To Lord Bumfiddle, for a series of impracticable

experiments in the House of Lords 5,000 0 0

To Lord Bumfiddle, for his project to light both

houses with "cats' eyes," to facilitate

legislation in the dark 2,000 0 0

To expenses of a tour to the Devil's Ace-à-Peak, to

discover the polarity of political consistency 3,000 0 0

To Dr. Bubblejock, for a new plan of making long

speeches out of soap bubbles 1,000 0 0

To Jack Pudding, for the sale of nostrums, "pitch

plasters," and hocusses 2,500 0 0

To Döbler, for instructions in legerdemain, sleight

of hand, and hocus pocus 1,000 0 0

To J. H. for his chemical extraction of the

blunderful from the public accounts 1,500 0 0

To a cargo of soap and soft sawder, to unite the

dissenters 500 0 0

To various sops thrown to the Irish hound

"Cerberus," on going into the Tartarus of a new

session 17,000 0 0

To Mesmerizing a Whig Lord, at stated intervals,

and for dust to throw into the eyes of the

Church 3,000 0 0

To Oliver Hill, for his plan of buying and selling,

and living by the loss 100 0 0

To Pawnbroker's interest on pawning the crown and

keeping the Queen in check 5,000 0 0

To pepper, mustard, Congreve rockets, and Spanish

flies, for seasoning speeches at public meetings 2,000 0 0

To 150 yards of new _spouting_ for Exeter Hall, and

for the repair of weathercocks at St. Stephen's 1,000 0 0

For putting a new bottom to the fundamental maxims

of English law, (paid by Sheriffs) 5,000 0 0

To a constant supply of "hot water" for both Houses,

and for the use of "cold water" to throw on

petitions 5,000 0 0

To Dr. Shuttlecock Casey, for his plan of "water

grueling" the poor, and "blowing up" schoolmasters

with "small beer" science 0 0 0¼

To "Hogs' Wittles," of various kinds, in the shape

of pamphlets, addressed to the swinish multitude 3,000 0 0

To Daniel O'Connell, for pulling the wires of the

political Punch and Judy, seven sessions 150,000 0 0

To Scott the diver, for going to the bottom of the

Exchequer bills affair, and reporting unsound 1,000 0 0

To Colonel Common Sense, for blowing up the wreck

of the "Impracticable," and reporting "safe

anchorage" (unpaid) 0 0 0

-----------------

£215,600 0 0¼

=================

[Illustration: CHARLES I.--A BLOCK-HEAD.]

RULE XVIII.

SOLID MEASURE.

We have already treated on "superficial measurement;" we now come to

"Solid Measure." Solids are, in general, what are termed "blockheads,"

or "thickheads," or "bumbleheads," or "numbsculls," exemplified in

"senior wranglers," "tripos," "professors of Greek," and teachers of

Latin. The advantages of a thick scull are great. It was found upon the

gauging of Porson's head, by the heads of his college, that his scull

was so thick that it became the subject of marvel how knowledge could

get in--once _in_, it was held impossible to get out. The case is the

same with most of our schoolmen.

* * * * *

SOLID MEASURE has been applied with great success to the measure of

blockheads by Messrs. Gull and Spuzzy, Epps, Ham and Co. The measure is

now principally performed by a Scotch "Combe," consisting of four

"bushel-heads" in one. This instrument, the length and breadth and

thickness of a head being given, will work out the solid contents and

capacity of the understanding, to the fraction of a fraction.

The science so formed upon the measure of wooden heads was invented by

Albertus Magnus, who flourished in the thirteenth century and made a

wooden man with a wooden head, dividing it into sixty-eight orders or

ratios. Gull and Spuzzy, however, finding this large number bother them,

took away thirty-three, _sans cérémonie_, observing, "Organum botheratio

sive ambarum rationum mistura fortuita effervescens, bullas gignens."

But the whole scull is now mapped out into thirty-six compartments, and

subjected to a trigonometrical survey, and a barometrical admeasurement

of comparative heights and hollows.

These divisions are so delightfully situated, that from Combativeness,

the organ of fighting, we enter Friendship, (Adhesiveness,) without a

turnpike between. Acquisitiveness, the love of money, is next-door

neighbour to Ideality, the quality of poets, who generally show so much

contempt for it. Constructiveness, the organ of building, lies as a

foundation for that of Music, and handy for the grating of saws, the

knocking of hammers, and the squeaking of wheelbarrows, as

accompaniments to Haydn's symphonies. Metaphysics are also handy for

wit. Ideality is a parallelopiped, Hope is a square, Cautiousness a

circle, Eventuality a semicircle; then we have cones, rhomboids,

trapeziums, polygons, hexagons, decagons; while Language, like the

science itself, is all my _eye_.[8]

Thick-heads, block-heads, bumble-heads, or basket-heads, which used in

former days to be symbols of obesity, and gave rise to the maxim, "Great

head, little wit," are now the indications of intellectual superiority.

"The bigger the head the greater the genius," as the mushroom said to

the cucumber; and to have a head as big as a baker's basket, or the

bustle of a lady mayoress, is perfection.

To fumble these heads is the business of the Feelosophers; so called

from _feel_, to fumble, _os_, a bone, and _pher_, far from the truth.

This science being at our fingers' ends, a great advantage is felt in

all the transactions of life, as the most tender ideas maybe expressed

with mathematical certainty, numerically, figuratively, and

arithmetically, as follows:--

[8] Sir Walter Scott, in one of his walks, found a turnip,

resembling in some degree the bumble-head of a Scotch

feelosopher. He made a cast of it, and sent it to the

Phrenological Society of Edinburgh, who pronounced a long

dissertation upon it, and gave the moral and intellectual

qualities with extraordinary _correctness_.

A BUMPOLOGICAL LOVE-LETTER.

DIVINE LOUISA,

I need not remind you that last night I felt (not emotions, raptures,

and soul-thrilling transports) but your BUMPS. On returning home I also

felt my own, and I hasten to inform you that while 17 is throbbing like

an earthquake, all my 33 is insufficient to describe my state, on

finding that a kind Providence has ordained that for every _bump_ on

your beloved head, there rises a corresponding bump on mine. I 18 you do

not see them, and in 16 declare that my No. 11 only centres in you.

I do not wish to give a false 26 to what I say, but in the 30 of your

becoming mine, my No. 1 will develop No. 2, and all my No. 3 will be

directed to 14 for your 13. Dearest girl, need I say more? Nos. 2, 3, 4,

are so harmoniously protuberant in both of us, that I can have no doubt

of either a large or a happy home. Your 23 and 24, and the 26 on your

cheeks, are indeed divine. Sweet soul, do allow your 13 to name as soon

as possible your 31 and 27, that no untoward 30's may cross our 17's.

Yours, from 1 to 36,

BOBBY BUMPAS.

17 Hope.

33 Language.

18 Wonder.

16 Conscientiousness.

11 Love of approbation.

26 Colour.

30 Eventuality.

1 Amativeness.

2 Philoprogenitiveness.

3 Concentrativeness.

4 Adhesiveness.

14 Veneration.

13 Benevolence.

23 Form.

24 Size.

31 Time.

27 Place.

[Illustration: "ASSURANCE."]

RULE XIX.

ASSURANCE--INSURANCE.

Assurance or Brass is a rule of the utmost consequence in all monetary

transactions; by it miracles have been performed from the earliest ages.

A good stock of assurance, _i. e._ _impudence_, will carry a man

further than even a stock of money, wit, or learning. The _brazen_ head

of Friar Bacon, by which he is said to have performed such wonders, was

nothing more than a typical personification of the _brass_, _assurance_,

or _impudence_ of the conjuror. The present _prima facie_ economic

method is to wear a brazen face with a wooden head. _Mettle_, it is

true, may be necessary, but "cheek" is indispensable.

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