Having the year following lived more than two months in Dublin, I am able to speak to a few points, which as a mere traveller I could not have done. The information I before received of the prices of living is correct. Fish and poultry are plentiful and very cheap. Good lodgings almost as dear as they are in London; though we were well accommodated (dirt excepted) for two guineas and a-half a week. All the lower ranks in this city have no idea of English cleanliness, either in apartments, persons, or cookery. There is a very good society in Dublin in a Parliament winter: a great round of dinners and parties; and balls and suppers every night in the week, some of which are very elegant; but you almost everywhere meet a company much too numerous for the size of the apartments. They have two assemblies on the plan of those of London, in Fishamble Street, and at the Rotunda; and two gentlemen's clubs, Anthry's and Daly's, very well regulated: I heard some anecdotes of deep play at the latter, though never to the excess common at London. An ill-judged and unsuccessful attempt was made to establish the Italian Opera, which existed but with scarcely any life for this one winter; of course they could rise no higher than a comic one. _La Buona Figliuola_, _La Frascatana_, and _Il Geloso in Cimento_, were repeatedly performed, or rather murdered, except the parts of Sestini. The house was generally empty, and miserably cold. So much knowledge of the state of a country is gained by hearing the debates of a Parliament, that I often frequented the gallery of the House of Commons. Since Mr. Flood has been silenced with the Vice-Treasurership of Ireland, Mr. Daly, Mr. Grattan, Sir William Osborn, and the prime serjeant Burgh, are reckoned high among the Irish orators. I heard many very eloquent speeches, but I cannot say they struck me like the exertion of the abilities of Irishmen in the English House of Commons, owing perhaps to the reflection both on the speaker and auditor, that the Attorney-General of England, with a dash of his pen, can reverse, alter, or entirely do away the matured result of all the eloquence, and all the abilities of this whole assembly. Before I conclude with Dublin I shall only remark, that walking in the streets there, from the narrowness and populousness of the principal thoroughfares, as well as from the dirt and wretchedness of the canaille, is a most uneasy and disgusting exercise.