3.--Fathers.
4.--Mothers.
5.--Their kin.
6.--Uncles.
7.--Aunts.
8.--Bilious and distant nabobs, and equally dear friends, who
will do anything but what the askers want.

We are confident of ensuring the everlasting gratitude of the above
parties by laying before them the proper formulæ for their respective
purposes; and, therefore, as all the world is composed of two great
classes, which, though they run into various ramifications, still retain
their original distinguishing characteristics--namely, that of being
either "debtors" or "creditors"--we will give the general information
necessary for the construction of their future effusions.

(Firstly.)

From a wine-merchant, being a creditor, to a right honourable, being a
debtor.

_Verjuice-lane, City, January 17, 1841_.

MY LORD,--I have done myself the honour of forwarding your lordship a
splendid sample of exquisite Frontignac, trusting it will be approved of
by your lordship. I remain, enclosing your lordship's small account, the
payment of which will be most acceptable to your lordship's most

Obedient very humble servant,