Lisle has all the air of a great town, and the mixture of commercial industry and military occupation gives it a very gay and populous appearance. The Lillois are highly patriotic, highly incensed against the Austrians, and regard the approaching siege with more contempt than apprehension. I asked the servant who was making my bed this morning, how far the enemy was off. _"Une lieue et demie, ou deux lieues, a moins qu'ils ne soient plus avances depuis hier,"_* repled she, with the utmost indifference.--I own, I did not much approve of such a vicinage, and a view of the fortifications (which did not make the less impression, because I did not understand them,) was absolutely necessary to raise my drooping courage. *"A league and a half, or two leagues; unless, indeed, they have advanced since yesterday." This morning was dedicated to visiting the churches, citadel, and Collisee (a place of amusement in the manner of our Vauxhall); but all these things have been so often described by much abler pens, that I cannot modestly pretend to add any thing on the subject. In the evening we were at the theatre, which is large and handsome; and the constant residence of a numerous garrison enables it to entertain a very good set of performers:--their operas in particular are extremely well got up. I saw Zemire et Azor given better than at Drury Lane.--In the farce, which was called Le Francois a Londres, was introduced a character they called that of an Englishman, (Jack Roastbeef,) who pays his addresses to a nobleman's daughter, in a box coate, a large hat slouched over his eyes, and an oaken trowel in his hand--in short, the whole figure exactly resembling that of a watchman. His conversation is gross and sarcastic, interlarded with oaths, or relieved by fits of sullen taciturnity--such a lover as one may suppose, though rich, and the choice of the lady's father, makes no impression; and the author has flattered the national vanity by making the heroine give the preference to a French marquis. Now there is no doubt but nine-tenths of the audience thought this a good portraiture of the English character, and enjoyed it with all the satisfaction of conscious superiority.--The ignorance that prevails with regard to our manners and customs, among a people so near us, is surprizing. It is true, that the noblesse who have visited England with proper recommendations, and have been introduced to the best society, do us justice: the men of letters also, who, from party motives, extol every thing English, have done us perhaps more than justice. But I speak of the French in general; not the lower classes only, but the gentry of the provinces, and even those who in other respects have pretensions to information. The fact is, living in England is expensive: a Frenchman, whose income here supports him as a gentleman, goes over and finds all his habits of oeconomy insufficient to keep him from exceeding the limits he had prescribed to himself.