At Messrs. Moët & Chandon's we had the opportunity of inspecting some of the old account-books of the firm, and more particularly those recording the transactions of Jean Remi Moët and his father. The first sales of sparkling wine, on May 23d, 1743, comprised 301 bottles of the vintage of 1741 to Pierre Joly, wine-merchant, _bon des douze chez le Roi_, whatever that may mean, at Paris; 120 bottles to Pierre Gabriel Baudoin, also _bon des douze_, at Paris; and a similar quantity to the Sieur Compoin, keeping the 'hotellerie ditte la pestitte Escurie,' Rue du Port-Maillart, at Nantes in Brittany. The entry specifies that the wine for Nantes is to be left at Choisy-le-Roi, and taken by land to Orleans by the carters of that town, who are to be found at the Ecu d'Orléans, Porte St. Michel, Paris, the carriage as far as Choisy being 4 livres 10 deniers (about 4 francs) for the two half-baskets, and to Paris 3 livres 15 deniers the basket. Between 1750 and '60 parcels of wine were despatched to Warsaw, Vienna, Berlin, Königsberg, Dantzig, Stettin, Brussels, and Amsterdam; but one found no mention of any sales to England till the year 1788, when the customers of the firm included 'Milord' Farnham, of London, and Messrs. Felix Calvert & Sylvin, who had a couple of sample-bottles sent to them, for which they were charged five shillings. In the same year Messrs. Carbonnell, Moody, & Walker (predecessors of the well-known existing firm of Carbonnell & Co.) wrote in French for two baskets, of ten dozens each, of _vin de Champagne_ 'of good body, not too charged with liqueur, but of excellent taste, and not at all sparkling.' The Chevalier Colebrook, writing from Bath, also requests that 72 bottles of Champagne may be sent to his friend the Hon. John Butler, Molesworth-street, Dublin, 'who, if contented with the wine, will become a good customer, he being rich, keeping a good house, and receiving many amateurs of _vin de Champagne_.' Shortly afterwards the Chevalier himself receives 50 bottles of still wine, vintage 1783. In 1789 120 bottles of Champagne, vintage 1788, are supplied to 'Milord' Findlater, of London; and in 1790 the customers of the house include Power & Michel, of 44 Lamb-street, London, and Manning, of the St. Alban Tavern, the latter of whom is supplied on March 30th with 130 bottles of Champagne at three livres, or two 'schillings,' per bottle; while a month later Mr. Lockart, banker, of 36 Pall Mall, is debited with 360 bottles, vintage 1788, at three shillings.