I take this indeed to be a French humour, or a spice of it turned
English; and, indeed, we are famous for this, that when we do mimic the
French, we generally do it to our hurt, and over-do the French
themselves.

The French nation are eminent for making a fine outside, when perhaps
within they want necessaries; and, indeed, a gay shop and a mean stock
is something like the Frenchman with his laced ruffles, without a shirt.
I cannot but think a well-furnished shop with a moderate outside is much
better to a tradesman, than a fine shop and few goods; I am sure it will
be much more to his satisfaction, when he casts up his year's account,
for his fine shop will weigh but sorrily in his account of profit and
loss; it is all a dead article; it is sunk out of his first money,
before he makes a shilling profit, and may be some years a-recovering,
as trade may go with him.

It is true that all these notions of mine in trade are founded upon the
principle of frugality and good husbandry; and this is a principle so
disagreeable to the times, and so contrary to the general practice, that
we shall find very few people to whom it is agreeable. But let me tell
my young tradesmen, that if they must banish frugality and good
husbandry, they must at the same time banish all expectation of growing
rich by their trade. It is a maxim in commerce, that money gets money,
and they that will not frugally lay up their gain, in order to increase
their gain, must not expect to gain as they might otherwise do;
frugality may be out of fashion among the gentry, but if it comes to be
so among tradesmen, we shall soon see that wealthy tradesmen will be
hard to find; for they who will not save as well as gain, must expect to
go out of trade as lean as they began.