one, winding up in Chancery, having ‘fictitious names of subscribers to the deed,’ and from the purer class of new companies, from no invidious selection, but almost by compulsion, under public challenge from parties officially connected with two offices. I have analysed the accounts of one, which, at the end of three years, had only 14,512_l._ left in every shape and form out of 45,081_l._ received in solid cash; and of another which, although with every shilling of its funds gone, and 1754_l._ 10_s._ 3_d._ in debt, continues to publish to its policy-holders and the world at large the very great fib that it has made a profit of 6015_l._ 9_s._ 2_d._”[29] Of course the frauds alluded to above strengthened the hands of the old companies, and though really worth nothing as illustrations against the existing offices, were quoted with much delight. The chief thing they did prove was, that while the Registration Act did not prevent the formation of bubble societies, it aided such men as Mr. Hartnoll in discovering them before much mischief could be effected. All these circumstances, however, drew attention to the new companies, eliciting a variety of opinion on the subject. The amount assured in all the life offices in the kingdom is variously calculated. But probably the information collected by Mr. Brown, who estimated it at 150,000,000_l._, is nearest the mark. On this sum, 5,000,000_l._,--being about one twelfth of the annual revenue of the country,--are payable yearly as premium. The vastness of this interest, its domestic character, its mercantile and its social bearings, are all important; and as life assurance is making rapid strides in public esteem, it is probable that where one man now insures for the sake of his family, two will do it in twenty years’ time; always provided no check be given to the principle, by the failures of offices, through extravagant expenses, or through want of business. There is a general objection on the part of commercial men to see the Government interfere in mercantile affairs. But this is a question of degree: the principle is sound to a certain extent, though no farther. It is sound that the State should not interfere with the detail of management, but it is not therefore unsound that it should propose some general law by which publicity may be given to certain accounts--by which the public may be made aware of their liabilities, and a moral check established which must be beneficial to all.