There are also many “lycées” or “athénées,” beside that of which I have spoken. There are likewise private subscription lectures on all subjects, many of which are of high repute, such as those of Mr. Charles on natural philosophy, of the excellence of whose experiments, and the clearness of whose discourses, I hear a very favourable account. The english, german, and italian languages, are taught by professors at the different “lycées,” by particular subscription, and for moderate sums in other places. In short, there is no literary pursuit, of any kind, which any man, in any circumstances, may not cultivate with success at Paris. Fortitude is necessary to resist the opportunities of committing crimes, if the individual be poor, and of falling into the temptations of pleasure, if he happen to be rich. Guarded against these respective evils, the industrious scholar, whether covered with rags, or “clad every day in purple,” may move on in the career of letters with every possible advantage, and with the certitude of, at last, obtaining the utmost object of his wishes. If any equality exist in France, it is found in the fount of knowledge, which literally “⸺In patriam populumque fluxit.” In addition to the opportunities afforded for literary improvement already mentioned, the price of books is moderate; and “_cabinets litéraires_” offer in every quarter of the town, and almost in every street, newspapers, pamphlets, and periodical works. Paris, however, does not possess many circulating libraries, and of the few which exist, I can give no favourable account. Perhaps the facility with which works of value are consulted, and the trifle for which those of the day are bought, are the reasons of this deficiency. It is, however, a considerable convenience wanting in so great a city; and I think that such an establishment, on a liberal and extended scale, would be a profitable and useful subject of speculation. I have said nothing of “la Société des belles Lettres” of “_la Société de Médecine_” of “_la Société d’Institution_,” &c. Were I to enumerate all the useful establishments, both public and private, connected with literature, my letter would soon be swelled into a volume, and that even of no small dimensions. I shall, therefore, now conclude my account by observing, that whatever are the particular objects, to which a studious man wishes to direct his attention, “quod petit hic est,” he will find here all the facilities which he can possibly desire for pursuing his favourite science, with little or no expense and great advantage. I am, &c. LETTER XXXI. Calculation and estimate of expenses at Paris.—List of hotels, traiteurs, &c. Paris, may the 12th, 1802, (22 floréal.) MY DEAR SIR,