It grieves me to see people whom I have known at their ease, obliged to relinquish, in the decline of life, comforts to which they were accustomed at a time when youth rendered indulgence less necessary; yet every day points to the necessity of additional oeconomy, and some little convenience or enjoyment is retrenched--and to those who are not above acknowledging how much we are the creatures of habit, a dish of coffee, or a glass of liqueur, &c. will not seem such trifling privations. It is true, these are, strictly speaking, luxuries; so too are most things by comparison-- "O reason not the need: our basest beggars "Are in the poorest thing superfluous: "Allow not nature more than nature needs, "Man's life is cheap as beast's." If the wants of one class were relieved by these deductions from the enjoyments of another, it might form a sufficient consolation; but the same causes which have banished the splendor of wealth and the comforts of mediocrity, deprive the poor of bread and raiment, and enforced parsimony is not more generally conspicuous than wretchedness. The frugal tables of those who were once rich, have been accompanied by relative and similar changes among the lower classes; and the suppression of gilt equipages is so far from diminishing the number of wooden shoes, that for one pair of sabots which were seen formerly, there are now ten. The only Lucullus's of the day are a swarm of adventurers who have escaped from prisons, or abandoned gaming-houses, to raise fortunes by speculating in the various modes of acquiring wealth which the revolution has engendered.--These, together with the numberless agents of government enriched by more direct pillage, live in coarse luxury, and dissipate with careless profusion those riches which their original situations and habits have disqualified them from converting to a better use. Although the circumstances of the times have necessitated a good deal of domestic oeconomy among people who live on their fortunes, they have lately assumed a gayer style of dress, and are less averse from frequenting public amusements. For three years past, (and very naturally,) the gentry have openly murmured at the revolution; and they now, either convinced of the impolicy of such conduct, terrified by their past sufferings, or, above all, desirous of proclaiming their triumph over the Jacobins, are every where reviving the national taste for modes and finery. The attempt to reconcile these gaieties with prudence, has introduced some contrasts in apparel whimsical enough, though our French belles adopt them with much gravity.