London, 10 _Jan._ O.S. 1749.

DEAR BOY,

I have received your letter of the 31st December, N.S. Your thanks for
my present, as you call it, exceed the value of the present; but the
use which you assure me that you will make of it, is the thanks which
I desire to receive. Due attention to the inside of books, and due
contempt for the outside, is the proper relation between a man of
sense and his books.

Now that you are going a little more into the world, I will take this
occasion to explain my intentions as to your future expenses, that
you may know what you have to expect from me, and make your plan
accordingly. I shall neither deny nor grudge you any money that may
be necessary for either your improvement or pleasures; I mean the
pleasures of a rational being. Under the head of improvement I mean
the best books, and the best masters, cost what they will; I also
mean all the expense of lodgings, coach, dress, servants, &c.,
which, according to the several places where you may be, shall be
respectively necessary to enable you to keep the best company. Under
the head of rational pleasures I comprehend, first, proper charities
to real and compassionate objects of it; secondly, proper presents to
those to whom you are obliged, or whom you desire to oblige; thirdly,
a conformity of expense to that of the company which you keep; as in
public spectacles, your share of little entertainments, a few pistoles
at games of mere commerce, and other incidental calls of good company.
The only two articles which I will never supply are, the profusion of