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The Complete English Tradesman (1839 ed.) by Daniel Defoe
page 285 of 396 (71%)
Add to this the more necessary part, which was:--

1. Building two ovens, about £25.

2. Twenty pounds in stock for pies, cheese-cakes, &c.

So that, in short, here was a trade which might be carried on for about
£30 or £40 stock, required £300 expenses to fit up the shop, and make a
show to invite customers.

I might give something of a like example of extravagance in fitting up
a cutler's shop, _Anglicé_ a toyman, which are now come up to such a
ridiculous expense, as is hardly to be thought of without the utmost
contempt: let any one stop at the Temple, or at Paul's corner, or in
many other places.

As to the shops of the more considerable trades, they all bear a
proportion of the humour of the times, but do not call for so loud a
remark. Leaving, therefore, the just reflection which such things call
for, let me bring it home to the young tradesman, to whom I am directing
this discourse, and to whom I am desirous to give solid and useful hints
for his instruction, I would recommend it to him to avoid all such
needless expenses, and rather endeavour to furnish his shop with goods,
than to paint and gild it over, to make it fine and gay; let it invite
customers rather by the well-filled presses and shelves, and the great
choice of rich and fashionable goods, that one customer being
well-served may bring another; and let him study to bring his shop into
reputation for good choice of wares, and good attendance on his
customers; and this shall bring a throng to him much better, and of much
better people, than those that go in merely for a gay shop.
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