After considering several projects for making his circumstances more easy, he at last pitched upon going into Lincolnshire, as a place where the cheapness of provisions might balance the number of mouths he had to feed.  But he had not been long there before he discovered his mistake, for the smallness of wages made everything rather dearer than cheaper, which plunged him into new difficulties, and rendered him incapable of ease or satisfaction.  While his wits were thus on the rack, and his invention stretched to the uttermost in order to find out some means or other to recoup his pockets, he unfortunately fell into the company of a man who, under the pretence of being his most zealous friend, became, though perhaps unwittingly, the instrument of his utter ruin.  For his appearing ever disconsolate and melancholy gave the countryman an opportunity of prying into the cause of his concern, which he soon discovered to be the narrowness of his circumstances.  As we naturally find ease in communicating our afflictions to others, so Johnson was ready enough to inform him of the truth of his affairs, and the man no less assiduous in endeavouring to help him out of these straits into which he had fallen.

At last, his Lincolnshire acquaintance told him there was but one way of recovering his misfortunes and living like a man without labour, to which Johnson began now to have a great aversion, and therefore he eagerly desired to be acquainted with this delightful way of getting on.  With a grave face his associate told him that what he was about to propose could not be effected without some risk, but that a man could not expect to live without trouble or without hazard.  Johnson said it was true, and desired only to be informed wherein the hazard consisted, as he would make no scruple of running it, for he lacked courage as little as any man.

Upon this his companion opened to him his whole scheme, which consisted in a method of counterfeiting the silver coin to a tolerable degree of likeness.  Johnson was easily drawn in, for he thought there could be no speedier way of getting money than making it.  His country friend helped him to the necessary implements, and Johnson applied himself with such earnestness to his new occupation that in a very short time he greatly outdid his master, giving the false money he had made so perfect a similitude to the specie for which he made it that it was impossible to distinguish it by the eye.  But thinking it much more hazardous to attempt putting off in the country than it would be in London, and his fellow labourer being of the same opinion, they first went to work and coined a considerable sum according to their method, and they came up to dispose of it, as Johnson had proposed.