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day in summer was divided between walking, music, and conversation. In the winter evenings, two or three hours were principally engaged in reading. Sir E.'s taste for music was highly gratified by your dear sister, Lady Blomefield, who often filled up the vacant intervals by charming us with various pieces from the most celebrated masters.

"If I were writing to a stranger, I should with difficulty restrain myself from enlarging on the manner in which Sir E. occasionally read Milton, Pope, and Shakspeare, his three favourite Poets. Nothing, I think, could excel the silver tones of his voice, its variation, cadence, accents, and modulation. How often has he received the book from my hand; and in repeating what I had perused with propriety in my own opinion, has given to the passages a force, beauty, and effect, to which I was before a stranger!

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Though he had many resources within himself for retirement, yet his disposition was social. While his health continued, he could enjoy his select parties at his table, where, with unaffected simplicity, he communicated ease and cheerfulness to all his guests. Indeed the sweetness of his temper was remarkably captivating, accompanied with an indescribable manner of engaging the attention both of young and old. I never witnessed but one instance of the least inequality in his temper; but it was only momentary, and the provocation might have ruffled the mildest breast.

"His benevolent visits to the cottagers sometimes occupied part of his morning or evening walks, His knowledge of medicine was not inconsiderable, and he had a little dispensary in his house. If he heard of the illness of any poor neighbour, after having ascertained the disorder, he would direct me to mix and administer what he prescribed, and which seldom failed of success. His patients also, during their convalescence, partook of some strengthening food from his kitchen.

"There was a school about a mile from his house, at which Sir Eardley sometimes stopped, in order to inquire into the state of the little seminary. Every thing that related to the moral and literary improvement of the mind, was an object of attention to Sir Eardley. He was anxious to give some importance to the master, who was an industrious and intelligent man. In the summer, when the fruit was sufficiently ripe, I was deputed to select, according to the master's nomination, two of his best boys. They were desired to come with baskets to the house, where they were regaled; and then dispatched into the garden, with permission to eat whatever it produced, and to fill their baskets and pockets for the use of their school-fellows. This little trait of kindness became, I understood, a great incitement to the boys to deserve the good will of their instructor. "I should have taken notice of his devoting many of his hours at Wickham to the formation of a plan for Rugby-school.

But you have so amply explained this part of his employment in your very interesting Memoirs, that I find myself completely anticipated. Indeed, whoever possesses those Memoirs, and reads them with that attention which they deserve, may easily conceive that the retirement of Sir Eardley was marked with the exercise of many amiable and useful virtues, consistently with every other part of his public and private life.

"I should be very unjust to his memory, if I concluded this sketch of his residence at Wickham without being reminded of the exemplary manner in which he passed the Sunday. His attendance at public worship was constant. He would permit nothing to interfere with this duty, except actual sickness; and the close of the day was engaged in the perusal of some serious or devotional book.

"Thus have I endeavoured to comply with your request, with a consciousness of my inability to satisfy either you or myself by this imperfect review of scenes which I can never recall without regret.

"In January 1782, at the age of 73, Sir Eardley left that sweet spot, where he enjoyed, with such dignity and comfort,

"Sollicitæ jucunda oblivia vitæ.

"Adieu! my dear friend, and while I feel how much your heart has sympathised with mine in the remembrance of your dear and venerable father, let us be thankful that he terminated this life, full of days and full of honour.'

"Gentle to me and affable hath been

His condescension, and shall be honoured ever
With grateful memory.'

With my fervent prayers that your retirement from the active scenes of public life, in which you were so long and so usefully engaged, may be attended with health of body, tranquillity of mind, and the prospect of everlasting blessings, believe me to be, my dear friend,

"Your affectionate and obliged,

J. H. MICHELL."

17. J. E. WILMOT, Esq. to Messrs. NICHOLS.

"May 25, 1814. "Mr. E. Wilmot's compliments to Messrs. Nichols and Co. and sends them the manuscript, which Lord Eardley desires they will print on the best paper in an octavo size, and which Mr. Wilmot has since corrected and added to."

18.

"Tottenham, June 16, 1814.

"Mr. Eardley-Wilmot's compliments to Messrs. Nichols and Co. and as he is going out of town early on Monday morning,

he sends them a short account of Caroline Watson, who died the 10th of June *; but has not been able to learn any exact account of her father."

19. Memoir of the Life of Sampson Gideon, Esq. of Spalding, co. Lincoln, and Belvedere, Kent, by J. E. Wilmot, Esq. Sampson Gideon, Esq. was the son of Mr. Rowland Gideon, a considerable West India merchant, who purchased his freedom of the City of London by redemption, and was admitted a Liveryman of the Painter-Stainers' Company the 17th Feb. 1697. Mr. Gideon was born in the year 1699. His father died in 1720. His accounts shew that he was in business for himself in the year 1719, and that in July of that year he was worth .1500. His father left him a handsome provision, the amount of his fortune in April 1720 being £.7901. From this time he carried on the business of a general merchant, establishing a character for skill and punctuality, gradually increasing his capital every half year, as appears from his own accounts; having struck a balance every six months, and sometimes oftener, from that period for near forty years, viz. to the year 1759; when he retired in great measure from business, and lived chiefly at his house at Belvedere in Kent till his death.

In the year 1727 he paid the portions of two of his sisters, about £.2000 each, and in September 1729 he was admitted a sworn broker for the sum of three hundred guineas. His balance on the 9th of September 1729 was £.25,000.

Notwithstanding Mr. Gideon carried on the business of a broker from this period, he continued his concerns as a general merchant. He had transactions with the East India and South Sea Companies, in the Dutch and French funds, in Bottomree and Respondentia Bonds and Insurances, and had frequently large ventures himself to all parts of the world, which were generally †, if not always, successful, and proved his skill and integrity in every thing that related to trade and commerce.

The rapid and progressive increase of Mr. Gideon's fortune appears from his accounts and the balances which he struck two or three times a year, against which he always wrote these words in large characters, WHICH GOd preserve."

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Extracts from some of these Accounts.

....

44,000

1735. June 1st ..40,800 1745. December......81,000 1740. June.... Long Annuities.. ..1,188 besides Long Annuities. 650 1748. August.......156,000

....

This amiable woman and accomplished engraver died in her 54th year. See Mr. Wilmot's account of her in Gent. Mag. LXXXIII. i. 700. †There is only one instance in the accounts of a loss, of about £.2000, against which is written "imposed upon."

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When the war with Spain was declared in 1742, it appears, from his correspondence, that he was consulted by the Ministers of that day, and that he delivered a scheine for raising three millions, making himself answerable for a considerable portion of it.

In 1743 he presented a scheme to Mr. Pelham for raising supplies, and another also in 1744, when the French fleet was in the Channel and the funds daily falling. This appears from letters to Mr. Pelham and Mr. West.

At the time of the Rebellion in 1745, and just before the battle of Culloden, he gave his note to inake good his first payment on £1,700,000; which was dispersed in the city.

At this time he proposed the subscription for circulating bank notes, and got in one day 1300 signatures to this plan, which immediately stopped the run on the Bank. He regularly attended the Committee for supplying the soldiers in the north.

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In 1749, being employed by Mr. Pelham to assist in bringing about the reduction of interest in the funds, he subscribed all his own; he convinced the proprietors at their General Court, that it was prudent to consent to such reduction, though they had resolved to the contrary a month before.

In the year 1750, Mr. Pelham proposed to raise a million at .3 per cent.; but the person who undertook it not succeeding, Mr. Gideon was sent for, and in three days the whole was raised; Mr. Gideon taking £.100,000 on his own account, though at that time it bore a discount at market. This transaction brought the foreigners and outstanders into the second reduction.

He was concerned in the year 1753, together with two other eminent merchants, Messrs. Bristow and Boehm, in advancing the sum of £.90,000 sterling to the Citizens of Dantzic on their bond at common interest, to extricate them from some difficulties the City was in at that time. A licence dated 13th Feb. 1753, was obtained from his Majesty for that purpose. This was a noble spirited act, and worthy of the merchants of a great commercial nation.

At the breaking out of the war in 1756, he was the first private person, who, with leave, advertised on his estate in Lincolnshire (which he had purchased a few years before), to pay a bounty for recruiting his Majesty's army; an example after

He observes that he this year married his daughter to Lord Gage with a portion of £.40,000.

He mentions the reason of his balance being this year so little more than the last, viz. the great fall of Stock, he having valued it at the market price.

This was known to Lord Winchelsea, who was present, and has often noticed it since.

wards followed by many, and persevered in by himself with great success.

The same year he subscribed on his own account .107,000 to the loan, though the supplies were raised with great difficulty

that year.

In 1758 he was very instrumental in completing the first and second payment of the Hanover loan. He took an equally active part with regard to raising the supplies of 1759.

It appears from the various letters which passed in the years 1758 and 1759, between Mr. Gideon and the Dukes of Newcastle and Devonshire, Mr. Legge, Mr. Martin, and Mr. West, that he was consulted and almost wholly relied on for raising the supplies of those years, and the disinterestedness, as well as the ability, of his conduct appears from this correspondence.

"His accounts shew that he added less to his fortune in those years than in any preceding, and very little more than the natural accummulation of his capital. His fortune indeed had been long made to the utmost extent of his wishes. In the year 1750 he had realized a considerable part of his property in the counties of Lincolnshire and Bucks; his public spirit had been long distinguished, and in fact the interest of himself and his family was now strongly cemented with that of the public. He seems to have been very anxious at this period, and since the commencement of the war, for the prosperity of his country and for the support of public credit; and it appears from his letters that, in more than one instance, he advised giving less advantageous terms in the loans, then negociated, than the ministers had proposed to grant, though himself would have been equally benefited with others, if such terms had been granted.

The principal object of his ambition for some years, seems to have been the rank of a Baronet, first for himself and afterwards for his son, founded on his known services to the public, from the time of Pelham in 1743 and 1744, and which was obtained for his son in the year 1759.

Letters from the Dukes of DEVONSHIRE and NEWCASTLE. "SIR, Devonshire-house, June 13, 1757. "I this morning mentioned to his Majesty what you desired about the Baronetage, and acquainted him with the service you had been of in relation to raising the supplies, and particularly how much obliged I thought myself to you, and urged the zeal you had shewn on all occasions to serve the public. The King seemed very well disposed, spoke very handsomely of you, and said he should have no objection himself to oblige you, but was afraid it would make a noise at this time, and therefore desired I would inform you in the civilest manner, that it was not convenient for him to comply with your request.

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