Covent-garden Theatre was built by subscription under the direction of Mr. Rich; in the month of January 1731, 6000_l._ had been obtained, and a design for the building was prepared by James Sheppard, Esq. which met with general approbation. It appears from the public papers that the Crown was then in treaty for Lincoln's-inn-fields Theatre, to use as an office for the Commissioners of the Stamp-duties. In February workmen begun to take down several old houses on the site of the intended Theatre. The validity of a patent intended to be granted by the King for R. Wilks, C. Cibber, and Barton Booth, for Drury-lane Theatre was argued in April 1732 before the Lord Chancellor, Lord Chief Justice Raymond, and Mr. Baron Comyns; when it was decided to be a lawful grant, and it passed the great seal accordingly. Prince Frederick of Wales gave a grand entertainment to the Nobility _at the Opera-house_ in 1732. The same Royal personage formed a company of Soldiers, consisting of Courtiers sons, to which he declared himself Corporal; and as such relieved guard between the acts of the Indian Emperor, performed before their Majesties and the Court in the grand ball room at St. James's by noble youths of both sexes. The first notice of Vauxhall-gardens that I recollect to have seen in the Newspapers was in June 1732, when a Ridotto al fresco is mentioned. The company were estimated at 400 persons, and in the proportion of _ten men_ to _one woman_, who generally wore domino's, lawyers gowns, and masks, but many were without either. The company retired between three and four in the morning, and order was preserved by 100 _soldiers_ stationed at the entrance. The Tottenham-court Fair was unusually brilliant that year, and Lee, Harper, and Petit's droll of Whittington was attended by many of the Nobility, and the son of Ach Mahomet, Envoy from the Dey of Algiers. The Theatre in Goodman's-fields opened for the season of 1732, encouraged by the subscription of several merchants and others, and was decorated by two pieces of painting, representing the King supporting Liberty, and Apollo and the Muses--the works of Hayman and Oram. The St. James's Evening Post of September 19, 1732, has the ensuing paragraph: "We hear that Mr. Harvey and Mr. Lambert have been employed for some time in painting the scenes for the New Theatre in Covent-garden, and that Signior Amiconi, who painted the Lord Tankerville's excellent stair-case in St. James's square, is to shew his art in the cieling of that Theatre; and, in order thereto, hath prepared a design in which Apollo is represented, in an assembly of the Muses, dignifying Shakspeare with the Laurel. And as the several hands employed require some farther time for completing their undertaking, we are informed the Theatre in Lincoln's-inn-fields will be opened in a few days, it being now determined not to act in that of Covent-garden till the decorations are quite finished."