It is when seen from one of the bridges, that Paris appears to most advantage, as many of the quays are unquestionably very handsome, and decorated with many elegant edifices. The Seine is in no part so much as half the width of the Thames, in some places not a fourth part, as it forms two islands, on one of which stands the original city of Paris. Its waters are united at the _Pont Neuf_, on which stands the statue of Henry IV. looking towards the Louvre, which he founded. The view from this bridge is without comparison the most striking in Paris, and is perhaps unequalled in any city, for the great number of royal and public edifices which are seen from it; and inconsiderable as is the Seine compared with many other rivers, yet nothing has been neglected to render its banks striking to the passenger.--Many of the bridges (of which I think there are altogether 16) are handsome, particularly those of Austerlitz and of Jena, constructed by order of Buonaparte. There is one bridge, the arches of which are of iron, opposite the gallery of the Louvre, which is open only to foot passengers, each person paying two sous for the privilege of being admitted on this promenade, which is often much crowded with company. Very soon after my arrival at Paris I came to this conclusion, that although Paris far exceeds London, Dublin, or Edinburgh, in the splendour of its public buildings, and often in the handsome appearance of many of its houses, yet those cities are far preferable in point of all essential comforts. And after spending a considerable time in Paris, I saw no reason to change the opinion which I had first formed; that opinion however cannot, I should apprehend, be questioned by a Frenchman, as it admits fully the magnificence of many parts of his favourite city, and this is sufficient for his vanity. With us cleanliness and comfort are preferred to shew, we find them in most of our own cities, but those who know most of Paris will not deny that they are rarely to be met with there.