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SHOWING HOW MR.SAMUEL WELLER GOT INTO DIFFICULTIESI N a lofty room, ill-lighted and worse ventilated, situate in Portugal Street, Lincoln's Inn Fields, there sit nearly the whole year round, one, two, three, or four gentlemen in wigs, as the case may be, with little writing desks before them, constructed after the fashion of those used by the judges of the land, barring the French polish.There is a box of barristers on their right hand; there is an inclosure of insolvent debtors on their left; and there is an inclined plane of most especially dirty faces in their front.These gentlemen are the Commissioners of the Insolvent Court, and the place in which they sit, is the Insolvent Court itself.

It is, and has been, time out of mind, the remarkable fate of this Court to be, somehow or other, held and understood, by the general consent of all the destitute shabby-genteel people in London, as their common resort, and place of daily refuge.It is always full.The steams of beer and spirits perpetually ascend to the ceiling, and, being condensed by the heat, roll down the walls like rain; there are more old suits of clothes in it at one time, than will be offered for sale in all Houndsditch in a twelvemonth;more unwashed skins and grizzly beards than all the pumps and shavingshops between Tyburn and Whitechapel could render decent, between sunrise and sunset.

It must not be supposed that any of these people have the least shadow of business in, or the remotest connection with, the place they so indefatigably attend.If they had, it would be no matter of surprise, and the singularity of the thing would cease.Some of them sleep during the greater part of the sitting; others carry small portable dinners wrapped in pocket-handkerchiefs or sticking out of their worn-out pockets, and munch and listen with equal relish; but no one among them was ever known to have the slightest personal interest in any case that was ever brought forward.What-ever they do, there they sit from the first moment to the last.When it is heavy rainy weather, they all come in, wet through; and at such times the vapours of the Court are like those of a fungus-pit.

A casual visitor might suppose this place to be a Temple dedicated to the Genius of Seediness.There is not a messenger or process-server attached to it, who wears a coat that was made for him; not a tolerably fresh, or wholesome-looking man in the whole establishment, except a little white-headed apple-faced tipstaff, and even he, like an illconditioned cherry preserved in brandy, seems to have artificially dried and withered up into a state of preservation to which he can lay no natural claim.The very barristers'

wigs are ill-powdered, and their curls lack crispness.

But the attorneys, who sit at a large bare table below the Commissioners, are, after all, the greatest curiosities.The professional establishment of the more opulent of these gentlemen, consists of a blue bag and a boy:

generally a youth of the Jewish persuasion.They have no fixed offices, their legal business being transacted in the parlours of public-houses, or the yards of prisons: whither they repair in crowds, and canvass for customers after the manner of omnibus cads.They are of a greasy and mildewed appearance; and if they can be said to have any vices at all, perhaps drinking and cheating are the most conspicuous among them.Their residences are usually on the outskirts of "the Rules," chiefly lying within a circle of one mile from the obelisk in St.George's Fields.Their looks are not prepossessing, and their manners are peculiar.

Mr.Solomon Pell, one of this learned body, was a fat flabby pale man, in a surtout which looked green one minute and brown the next: with a velvet collar of the same chameleon tints.His forehead was narrow, his face wide, his head large, and his nose all on one side, as if Nature, indignant with the propensities she observed in him in his birth, had given it an angry tweak which it had never recovered.Being short-necked and asthmatic, however, he respired principally through this feature; so, perhaps, what it wanted in ornament, it made up in usefulness.

"I'm sure to bring him through it," said Mr.Pell.

"Are you though?" replied the person to whom the assurance was pledged.

"Certain sure," replied Pell; "but if he'd gone to any irregular practitioner, mind you, I wouldn't have answered for the consequences.""Ah!" said the other, with open mouth.

"No, that I wouldn't," said Mr.Pell; and he pursed up his lips, frowned, and shook his head mysteriously.

Now, the place where this discourse occurred, was the public-house just opposite to the Insolvent Court; and the person with whom it was held, was no other than the elder Mr.Weller, who had come there, to comfort and console a friend, whose petition to be discharged under the Act was to be that day heard, and whose attorney he was at that moment consulting.

"And vere is George?" inquired the old gentleman.

Mr.Pell jerked his head in the direction of a back parlour: whither Mr.Weller at once repairing, was immediately greeted in the warmest and most flattering manner by some half-dozen of his professional brethren, in token of their gratification at his arrival.The insolvent gentleman, who had contracted a speculative but imprudent passion for horsing long stages, which had led to his present embarrassments, looked extremely well, and was soothing the excitement of his feelings with shrimps and porter.

The salutation between Mr.Weller and his friends was strictly confined to the freemasonry of the craft; consisting of a jerking round of the right wrist, and a tossing of the little finger into the air at the same time.

We once knew two famous coachmen (they are dead now, poor fellows) who were twins, and between whom an unaffected and devoted attachment existed.