dresses, which are absolutely necessary to coquetry, is consumed in the course of an amour. A wonderful prestige is gained by white stockings, the lustre of a collar, or a shirt-waist, the artistically arranged folds of a man’s shirt, or the taste of his necktie or his collar. This will explain the passages in which I said of the honest woman [Meditation II], “She spends her life in having her dresses starched.” I have sought information on this point from a lady in order to learn accurately at what sum was to be estimated the tax thus imposed by love, and after fixing it at one hundred francs per annum for a woman, I recollect what she said with great good humor: “It depends on the character of the man, for some are so much more particular than others.” Nevertheless, after a very profound discussion, in which I settled upon the sum for the celibates, and she for her sex, it was agreed that, one thing with another, since the two lovers belong to the social sphere which this work concerns, they ought to spend between them, in the matter referred to, one hundred and fifty francs more than in time of peace. By a like treaty, friendly in character and long discussed, we arranged that there should be a collective difference of four hundred francs between the expenditure for all parts of the dress on a war footing, and for that on a peace footing. This provision was considered very paltry by all the powers, masculine or feminine, whom we consulted. The light thrown upon these delicate matters by the contributions of certain persons suggested to us the idea of gathering together certain savants at a dinner party, and taking their wise counsels for our guidance in these important investigations. The gathering took place. It was with glass in hand and after listening to many brilliant speeches that I received for the following chapters on the budget of love, a sort of legislative sanction. The sum of one hundred francs was allowed for porters and carriages. Fifty crowns seemed very reasonable for the little patties that people eat on a walk, for bouquets of violets and theatre tickets. The sum of two hundred francs was considered necessary for the extra expense of dainties and dinners at restaurants. It was during this discussion that a young cavalryman, who had been made almost tipsy by the champagne, was called to order for comparing lovers to distilling machines. But the chapter that gave occasion for the most violent discussion, and the consideration of which was adjourned for several weeks, when a report was made, was that concerning presents. At the last session, the refined Madame de D——- was the first speaker; and in a graceful address, which testified to the nobility of her sentiments, she set out to demonstrate that most of the time the gifts of love had no intrinsic value. The author replied that all lovers had their portraits taken. A lady objected that a portrait was invested capital, and care should always be taken to