To his second son, then at school in Andover, he writes:
"I received your note yesterday, and was prepared to hear your cash fell short, as a dollar-bill was found in your chamber on the morning you left home. You now see the benefit of keeping accounts, as you would not have been sure about this loss without having added up your account. Get the habit firmly fixed of putting down every cent you receive and every cent you expend. In this way you will acquire some knowledge of the relative value of things, and a habit of judging and of care which will be of use to you during all your life. Among the numerous people who have failed in business within my knowledge, a prominent cause has been a want of system in their affairs, by which to know when their expenses and losses exceeded their profits. This habit is as necessary for professional men as for a merchant; because, in their business, there are numerous ways to make little savings, if they find their income too small, which they would not adopt without looking at the detail of all their expenses. It is the habit of consideration I wish you to acquire; and the habit of being accurate will have an influence upon your whole character in life."
"I beseech you to consider well the advantages you enjoy, and to avail yourself of your opportunities to give your manners a little more ease and polish; for, you may depend upon it, manners are highly important in your intercourse with the world. Good principles, good temper, and good manners, will carry a man through the world much better than he can get along with the absence of either. The most important is good principles. Without these, the best manners, although, for a time, very acceptable, cannot sustain a person in trying situations.
"If you live to attain the age of thirty, the interim will appear but a span; and yet at that time you will be in the full force of manhood. To look forward to that period, it seems very long; and it is long enough to make great improvement. Do not omit the opportunity to acquire a character and habits that will continue to improve during the remainder of life. At its close, the reflection that you have thus done will be a support and stay worth more than any sacrifice you may ever feel called on to make in acquiring these habits."