On the day that Mr. Budgett died I was in Bristol, staying with one whose heart was that day full. He who had just departed was naturally the subject of conversation, and the incidents of his early life were freely talked over. Just then the prospect of a long involuntary leisure was before me; and designs for improving it by literary occupation were already formed. But as the uncommon history of the deceased merchant was discussed, the thought arose that to make it the subject of a Commercial Biography would be the most useful application of the expected leisure. This design was more homely than those originally entertained, and at first, not very welcome; but after some time spent in observing and inquiring, the conviction of its superior usefulness was confirmed.