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SEC T. by thofe alone who have compared it with that IV. adopted by his immediate predeceffors. And

perhaps, in point of utility, the labour he has employed in connecting and methodizing their scattered ideas, is not lefs valuable than the refults of his own original fpeculations: For it is only when digefted in a clear and natural order, that truths make their proper impreffions on the mind, and that erroneous opinions can be combated with fuccefs.

It does not belong to my prefent undertaking (even if I were qualified for fuch a task) to attempt a feparation of the folid and important doctrines of Mr. Smith's book from thofe opinions which appear exceptionable or doubtful. I acknowledge, that there are fome of his conclufions to which I would not be understood to fubfcribe implicitly; more particularly in that chapter, where he treats of the principles of taxation; a fubject, which he has certainly examined in a manner. more loofe and unfatisfactory than most of the others which have fallen under his review*.

It would be improper for me to conclude this fection without taking notice of the manly and dignified freedom with which the author uniformly delivers his opinions, and of the fuperiority which he discovers through

*Note (G.)

out,

IV.

out, to all the little paffions connected with S EC T. the factions of the times in which he wrote. Whoever takes the trouble to compare the general tone of his compofition with the period of its firft publication, cannot fail to feel and acknowledge the force of this remark.-It is not often that a difinterested zeal for truth has fo foon met with its juft reward. Philofophers (to ufe an expreffion of Lord Bacon's) are "the fervants of pofterity;" and most of those who have devoted their talents to the best interests of mankind, have been obliged, like Bacon, to "bequeath their fame" to a race yet unborn, and to confole themfelves with the idea of fowing what another genera tion was to reap:

Infere Daphni pyros, carpent tua poma nepotes.

Mr. Smith was more fortunate; or rather, in this refpect, his fortune was fingular. He furvived the publication of his work only fifteen years; and yet, during that fhort period, he had not only the fatisfaction of feeing the oppofition it at first excited, gradually fubfide, but to witness the practical influence of his writings on the commercial policy of his country.

SECT.

SECT.

V.

SECT. V.

Conclufion of the Narrative.

BOUT two years after the publication of

"The Wealth of Nations," Mr. Smith was appointed one of the Commiffioners of His Majesty's Customs in Scotland; a preferment which, in his eftimation, derived an additional value from its being beftowed on him at the request of the Duke of Buccleuch. The greater part of these two years he passed in London, enjoying a fociety too extenfive and varied to afford him any opportunity of indulging his taste for ftudy. His time, however, was not loft to himself; for much of it was spent with fome of the first names in English literature. Of these no unfavourable fpecimen is preferved by Dr. Barnard, in his, well-known "Verfes addreffed to Sir Joshua "Reynolds and his friends."

If I have thoughts, and can't express 'em,
Gibbon fhall teach me how to dress 'em

In words felect and terse:

Jones teach me modefty and Greek,
Smith how to think, Burke how to speak,
And Beauclerc to converse*.

In confequence of Mr. Smith's appointment to the Board of Cuftoms, he removed,

See Annual Register for the year 1776.

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V.

in 1778, to Edinburgh, where he spent the SECT. laft twelve years of his life; enjoying an af fluence which was more than equal to all his wants; and, what was to him of ftill greater value, the profpect of paffing the remainder of his days among the companions of his youth.

His mother, who, though now in extreme old age, ftill poffeffed a confiderable degree of health, and retained all her faculties unimpaired, accompanied him to town; and his coufin Mifs Jane Douglas (who had formerly been a member of his family at Glasgow, and for whom he had always felt the affection of a brother) while the divided with him thofe tender attentions which her aunt's infirmities required, relieved him of a charge for which he was peculiarly ill qualified, by her friendly fuperintendence of his domeftic economy.

The acceffion to his income which his new office brought him, enabled him to gratify, to a much greater extent than his former circumstances admitted of, the natural generofity of his difpofition; and the ftate of his funds at the time of his death, compared with his very moderate establishment, confirmed, beyond a doubt, what his intimate acquaintances had often fufpected, that a large proportion of his annual favings was allotted to offices of fecret charity. A fmall, but excellent library, which he had gradually formed

V.

SEC T. with great judgment in the felection; and a fimple, though hofpitable table, where, without the formality of an invitation, he was always happy to receive his friends, were the only expences that could be confidered as his own *.

The change in his habits which his removal to Edinburgh produced, was not equally favourable to his literary purfuits. The duties of his office, though they required but little exertion of thought, were yet fufficient to wafte his fpirits and to diffipate his attention; and now that his career is closed, it is impoffible to reflect on the time they confumed, without lamenting, that it had not been employed in labours more profitable to the world, and more equal to his mind.

During the first years of his refidence in this city, his ftudies feemed to be entirely fufpended; and his paffion for letters ferved only to amufe his leifure, and to animate his converfation. The infirmities of age, of which he very early began to feel the approaches, reminded him at last, when it was too late,

Some very affecting inftances of Mr. Smith's beneficence, in cafes where he found it impoffible to conceal entirely his good offices, have been mentioned to me by a near relation of his, and one of his most confidential friends, Miss Ross, daughter of the late Patrick Rofs, Efq. of Innernethy. They were all on a scale much beyond what might have been expected from his fortune; and were accompanied with circumftances equally honourable to the delicacy of his feelings and the liberality of his heart.

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