On Sunday, March 30, I found him at home in the evening, and had the pleasure to meet with Dr. Brocklesby[548], whose reading, and knowledge of life, and good spirits, supply him with a never-failing source of conversation.  He mentioned a respectable gentleman, who became extremely penurious near the close of his life.  Johnson said there must have been a degree of madness about him.  ’Not at all, Sir, (said Dr. Brocklesby,) his judgement was entire.’  Unluckily, however, he mentioned that although he had a fortune of twenty-seven thousand pounds, he denied himself many comforts, from an apprehension that he could not afford them.  ’Nay, Sir, (cried Johnson,) when the judgement is so disturbed that a man cannot count, that is pretty well.’

I shall here insert a few of Johnson’s sayings, without the formality of dates, as they have no reference to any particular time or place.

‘The more a man extends and varies his acquaintance the better.’  This, however, was meant with a just restriction; for, he on another occasion said to me, ’Sir, a man may be so much of every thing, that he is nothing of any thing.’

’Raising the wages of day-labourers is wrong[549]; for it does not make them live better, but only makes them idler, and idleness is a very bad thing for human nature.’

’It is a very good custom to keep a journal[550] for a man’s own use; he may write upon a card a day all that is necessary to be written, after he has had experience of life.  At first there is a great deal to be written, because there is a great deal of novelty; but when once a man has settled his opinions, there is seldom much to be set down.’

’There is nothing wonderful in the journal which we see Swift kept in London, for it contains slight topicks, and it might soon be written[551].’

I praised the accuracy of an account-book of a lady whom I mentioned.  JOHNSON.  ’Keeping accounts, Sir, is of no use when a man is spending his own money, and has nobody to whom he is to account.  You won’t eat less beef to-day, because you have written down what it cost yesterday.’  I mentioned another lady who thought as he did, so that her husband could not get her to keep an account of the expence of the family, as she thought it enough that she never exceeded the sum allowed her.  JOHNSON.  ’Sir, it is fit she should keep an account, because her husband wishes it; but I do not see its use[552].’  I maintained that keeping an account has this advantage, that it satisfies a man that his money has not been lost or stolen, which he might sometimes be apt to imagine, were there no written state of his expence; and beside, a calculation of oeconomy so as not to exceed one’s income, cannot be made without a view of the different articles in figures, that one may see how to retrench in some particulars less necessary than others.  This he did not attempt to answer.