Where some creditors, by such judgments, or by attachments of debts, goods delivered, effects made over, or any other way, have gotten some of the estate into their hands, or securities belonging to it, whereby they are in a better state, as to payment, than the rest.

Or-- 3.

Where some people are brought in as creditors, whose debts there is reason to believe are not real, but who place themselves in the room of creditors, in order to receive a dividend for the use of the bankrupt, or some of his family.
In these, and such like cases, a commission is inevitable, and must be taken out; nor does the man merit to be regarded upon the foot of what I call compassion and commiseration at all, but ought to be treated like a _rapparee_,[25] or plunderer, who breaks with a design to make himself whole by the composition; and as many did formerly, who were beggars when they broke, be made rich by the breach.

It was to provide against such harpies as these that the act of Parliament was made; and the only remedy against them is a commission, in which the best thing they can do for their creditors is to come in and be examined, give in a false account upon oath, be discovered, convicted of it, and sent to the gallows, as they deserve.
But I am speaking of honest men, the reverse of such thieves as these, who being brought into distress by the ordinary calamities of trade, are willing to do the utmost to satisfy their creditors.

When such as these break in the tradesman's debt, let him consider seriously my advice, and he shall find--I might say, he shall _always_ find, but I do affirm, he shall _generally_ find--the first offer the best, and that he will never lose by accepting it.