Perhaps you recall Mr. Tipp of the Elia essays.

"Tipp," says his pleasant biographer, "never mounted the box of a stage-coach in his life; or leaned against the rails of a balcony; or walked upon the ridge of a parapet; or looked down a precipice; or let off a gun."

I cannot follow Tipp, it may be, to his extreme tremorsmy hair will not rise to so close a likeness of the fretful porcupineyet in a measure we are in agreement.

Of quite another stamp was the then accountant, John Tipp.

But at the desk Tipp was quite another sort of creature.

Not that Tipp was blind to the deadness of things (as they call them in the city) in his beloved house, or did not sigh for a return of the old stirring days when South Sea hopes were young(he was indeed equal to the wielding of any the most intricate accounts of the most flourishing company in these or those days):but to a genuine accountant the difference of proceeds is as nothing.

With Tipp form was every thing.

He would swear (for Tipp swore) at the little orphans, whose rights he would guard with a tenacity like the grasp of the dying hand, that commended their interests to his protection.

Nature certainly had been pleased to endow John Tipp with a sufficient measure of the principle of self-preservation.

Tipp never mounted the box of a stage-coach in his life; or leaned against the rails of a balcony; or walked upon the ridge of a parapet; or looked down a precipice; or let off a gun; or went upon a water-party; or would willingly let you go if he could have helped it: neither was it recorded of him, that for lucre, or for intimidation, he ever forsook friend or principle.

John Lamb succeeded Tipp as Accountant somewhen about 1806.

The Miscellaneous Works in Verse and Prose of the late Henry Man was published in 1802, among the subscribers being three of the officials named in this essayJohn Evans, R. Plumer, and Mr. Tipp, and also Thomas Maynard, who, though assigned to the Stock Exchange, is probably the "childlike, pastoral M" of a later paragraph.

He was a well-to-do official in the South-Sea House, succeeding John Tipp as accountant.

Tipp, John, 5, 343.

But if long in the battle with him ye be, Ye weaker are ye, and the stronger is he, For Syr Tankarde is victor of alle." "A barley-corn he mounts for a speare, His helmet with hops is hung, He lightes the eye with a laughing leere, With a carolle he tipps the tongue