If from the lowest class we rise to the highest, all there is gaiety, pleasure, luxury, and extravagance; the town life at Dublin is formed on the model of that of London. Every night in the winter there is a ball or a party, where the polite circle meet, not to enjoy but to sweat each other; a great crowd crammed into twenty feet square gives a zest to the _agrements_ of small talk and whist. There are four or five houses large enough to receive a company commodiously, but the rest are so small as to make parties detestable. There is however an agreeable society in Dublin, in which a man of large fortune will not find his time heavy. The style of living may be guessed from the fortunes of the resident nobility and great commoners; there are about thirty that possess incomes from seven to twenty thousand pounds a year. The court has nothing remarkable or splendid in it, but varies very much, according to the private fortune or liberality of disposition in the lord lieutenant. In the country their life has some circumstances which are not commonly seen in England. Large tracts of land are kept in hand by everybody to supply the deficiencies of markets; this gives such a plenty, that, united with the lowness of taxes and prices, one would suppose it difficult for them to spend their incomes, if Dublin in the winter did not lend assistance. Let it be considered that the prices of meat are much lower than in England; poultry only a fourth of the price; wild fowl and fish in vastly greater plenty; rum and brandy not half the price; coffee, tea, and wines far cheaper; labour not above a third; servants' wages upon an average thirty per cent. cheaper. That taxes are inconsiderable, for there is no land-tax, no poor-rates, no window tax, no candle or soap tax, only half a wheel-tax, no servants' tax, and a variety of other articles heavily burdened in England, but not in Ireland. Considering all this, one would think they could not spend their incomes; they do contrive it, however. In this business they are assisted by two customs that have an admirable tendency to it, great numbers of horses and servants.