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"How very useful and contributary to seduction young milliners may be made, but in that and other instances we do not mean to cast a general censure; we believe that, notwithstanding a sort of lightness and frivolity, which are, perhaps, too often attached to the name of milliners, there are many respectable and amiable females who make that profession the medium of independence; and if their honourable, and right honourable customers, by paying their bills in a reasonable time, or at any time, would permit, the means of fortune also.

"The species of milliners to which we particularly and decidedly allude is that which in general consists of repudiated, cast-off, and kept mistresses, and make little more of the profession than finesse, and a gloss for the trade of seduction.

Often have we noticed the street scenes, the nocturnal orgies of sensuality, the midnight immolations of female virtue, which are made and celebrated behind the shop doors of a millinery deception.

'In a retired part of Devon lived upon a very small fortune, Mr. Firman, a widower, a man of a sedentary disposition, fond of study, and, having experienced much of adversity, rather at discord than union with the world. He had been a Bristol merchant, and was growing rich when it happened that his six ships, together with most of their several living cargoes, were all destroyed within twelve months, and their owner in consequence declared a bankrupt.

"One was burned by a cask of spirits taking fire; another was wrecked; a third foundered; and a fourth fell a sacrifice to no less than three hundred Negroes, who in a frantic effort for freedom set fire to the magazine, and blew themselves and the whole crew up. What became of the other two was never rightly understood. We mention the reason of Mr. Firman's failure merely because he used afterwards to confess his misfortune as just punishment for being concerned in such infamous traffic.

"As companions of his retirement, as consolation to his solitude, Mr. Firman had two daughters, Sophia and Eliza, and a son, Frederick. The former were twins, about fourteen years of age, very beautiful, and otherwise endowed by nature.

The latter, who had been left a small fortune by a maiden aunt, was also a very amiable youth, and intended for the profession of the law. He was about seventeen, and under the classical care of a clergyman at Exeter. Mr. Firman, though doatedly fond of his girls, was determined to send them to some respectable seminary of industry, and seeing a flourishing advertisement in a London newspaper that two young ladies were wanted by a milliner at the west end of the town, immediately wrote to a friend, desiring him to make inquires as to the terms, situation, and character of the advertisement.

The friend, without much attention to duty, made the business as easy as possible. He saw a large house in a grand neighbourhood, and was received by a smart woman, and to his shallow capacity that appeared sufficient.

"Mr. Firman received a satisfactory answer; for his friend, not only to prove his trouble, but his discernment, made the most of the account, and promised great advantages from the connection. The terms being reasonable, and the report being thus satisfactory, Mr. Firman immediately wrote to his friend, desiring him to conclude the business. His hopes were that his daughters would not only be the companions to each other during their apprenticeship, but that they would commence business together; and that as they had some very near relations in the fashionable world, they would make a flourishing fortune in a short time.

"As it would be tedious and melancholy to repeat the preparations, and separation of a fond father and his darling children, we shall pass over that series, and set the sisters down in Jermyn Street, at the house of Mrs. Tiffany, where one hundred and twenty guineas were paid as apprentice fees, and where the friend attended to see the indentures duly executed.

"The correspondence between Mr. Firman and his two daughters was for some time regular and reciprocally affectionate; but by degrees both punctuality and tenderness upon the part of the latter declined; they were so hurried with business, they were indisposed, or they were in the dull season of the year, upon visits to Mrs. Tiffany's friends in the country, in short, filial duty soon fell off entirely, and the poor old man at length wrote until he was tired to no purpose; they never corresponded but when they drew upon him for money to purchase fine clothes, and that they did oftener than his circumstances conveniently admitted of.

"It now became the time when the son was to leave Devonshire in pursuit of his professional studies. He was articled to a very eminent attorney in Gray's Inn, and had letters of recommendation to several persons highly respected in the law.

"Being settled, his first business was a visit to his sisters; the good lady received him with much kindness, but the Miss Firmans being a little way out of town, and not expected for some days, he was invited to call again. He particularly noticed three young ladies in the house, highly dressed out and painted, more like toy-shop dolls than as females connected with the humble and respectable occupation of business.

"Firman, though but nineteen years of age, and only just come from the most retired part of Devonshire, then formed conclusions not very favourable to them; and from the appearance of the place entertained very strong forebodings of his sisters' safety.

"Young Firman took his leave very much dissatisfied, but concealing his suspicions promised to return in a few days, and expressed a hope that by that time his sisters would be arrived from the country.

"Among other letters it happened that young Firman had one recommending him strongly to the son of a west country baronet, who, to qualify him for the bar, or perhaps the bench at Westminster Hall, was studying Paphian theology in Lincoln's Inn. He lost no time in delivering his packet, and as he was a very comely youth, and had a fashionable appearance, though innocent, young Mr. Thornback, the student, thought he would not disgrace him; that his ignorance would afford him subjects of merriment; and, in short, condescended to ask him on the next day, which was Sunday, to accompany him in his curricle to Windsor.

"On the road they became more intimate, and young Thornback opened to him the intention of his journey, which was to see a damned fine girl that he had in keeping in the neighbourhood, who unluckily he had got with child, and expected every moment would lie-in. Young Firman was too much of a greenhorn to relish this sort of visit, and Thornback observing him rather grave tried to cheer him by assuring him that his favourite had a sister, another damned fine girl, with whom he should sleep if he pleased that night, as she was then upon a visit at his lodgings.

"This did not, however, dispel the gloom of young Firman.

A thousand thoughts of home, and of the new scenes into which he was entering made him appear more and more embarrassed; and they stopped at the gate-way of a very handsome house in the outskirts of Windsor, before he could recover himself sufficiently to make any coherent reply.

"They had no sooner alighted than a female servant, with a melancholy way-worn face, informed the Squire that her mistress was brought to bed with a fine boy, but added, with a flood of tears, that its mother was no more! Thornback, though a full-trained town buck of little feeling, was greatly shocked at the information, and a tear was seen to steal down his cheek, and on entering the parlour he threw himself in an ecstasy of grief on the sofa. At that moment the ears of the young Firman were assailed, and his soul rent with loud lamentations proceeding from a female voice to which he had been somewhat accustomed. "Where is he? Where is he?" repeated the now well-known tongue. The door burst open, and the then only surviving daughter of the unhappy Firman, with hands extended, dishevelled hair, and distracted features, threw herself upon the neck of young Thornback.