he can open his shop. As they say of building a watermill, two-thirds of
the expense lies under the water; and when the poor tradesman comes to
furnish his shop, and lay in his stock of goods, he finds a great hole
made in his cash to the workmen, and his show of goods, on which the
life of his trade depends, is fain to be lessened to make up his show of
boards, and glass to lay them in.

Nor is this heavy article to be abated upon any account; for if he does
not make a good show, he comes abroad like a mean ordinary fellow, and
nobody of fashion comes to his shop; the customers are drawn away by the
pictures and painted shelves, though, when they come there, they are not
half so well filled as in other places, with goods fit for a trade; and
how, indeed, should it be otherwise? the joiners and painters, glaziers
and carvers, must have all ready money; the weavers and merchants may
give credit; their goods are of so much less moment to the shopkeeper,
that they must trust; but the more important show must be finished
first, and paid first; and when that has made a deep hole in the
tradesman's stock, then the remainder may be spared to furnish the shop
with goods, and the merchant must trust for the rest.

It will hardly be believed in ages to come, when our posterity shall be
grown wiser by our loss, and, as I may truly say, at our expense, that a
pastry-cook's shop, which twenty pounds would effectually furnish at a
time, with all needful things for sale, nay, except on an extraordinary
show, as on twelfth-day at night for cakes, or upon some great feast,
twenty pounds can hardly be laid out at one time in goods for sale, yet
that fitting up one of these shops should cost upwards of £300 in the
year 1710--let the year be recorded--the fitting up to consist of the
following particulars:--