him; and I have dined many times at his table with several of his neighbours.  The second year he was made overseer of the road, and served on two petty juries, performing as a citizen all the duties required of him.  The historiographer of some great prince or general, does not bring his hero victorious to the end of a successful campaign, with one half of the heart-felt pleasure with which I have conducted Andrew to the situation he now enjoys:  he is independent and easy.  Triumph and military honours do not always imply those two blessings.  He is unencumbered with debts, services, rents, or any other dues; the successes of a campaign, the laurels of war, must be purchased at the dearest rate, which makes every cool reflecting citizen to tremble and shudder.  By the literal account hereunto annexed, you will easily be made acquainted with the happy effects which constantly flow, in this country, from sobriety and industry, when united with good land and freedom.

The account of the property he acquired with his own hands and those of his son, in four years, is under: 

Dollars

 The value of his improvements and lease 225
 Six cows, at 13 dollars 78
 Two breeding mares 50
 The rest of the stock 100
 Seventy-three bushels of wheat 66
 Money due to him on notes 43
 Pork and beef in his cellar 28
 Wool and flax 19
 Ploughs and other utensils of husbandry 31
—–­ 240 pounds Pennsylvania currency—­dollars 640

LETTER IV

Description of the island of Nantucket, with the manners, customs, policy, and trade of the inhabitants

The greatest compliment that can be paid to the best of kings, to the wisest ministers, or the most patriotic rulers, is to think, that the reformation of political abuses, and the happiness of their people are the primary objects of their attention.  But alas! how disagreeable must the work of reformation be; how dreaded the operation; for we hear of no amendment:  on the contrary, the great number of European emigrants, yearly coming over here, informs us, that the severity of taxes, the injustice of laws, the tyranny of the rich, and the oppressive avarice of the church; are as intolerable as ever.  Will these calamities have no end?  Are not the great rulers of the earth afraid of losing, by degrees, their most useful subjects?  This country, providentially intended for the general asylum of the world, will flourish by the oppression of their people; they will every day become better acquainted with the happiness we