minute account of all I see and hear." On my arrival in London I took down the names of the theatres, and for three months I have studied character every night. Yet, though I devoted my nights to the stage, I pored all the morning over the many volumes I have collected of the printed dramas; and as they all agree in their descriptions, I think I cannot be deceived, and that you may safely present the subjoined result of my enquiries to the very sparkling eyes of the ever-venerated Chang-Feu. There are many ranks of men in this land, and he of the highest rank is called a lord. When young, a lord is always rich and gay, and a great admirer of the ladies; and it is also the case that many ladies are devotedly attached to him, and make no scruple to confess it to their chambermaids, before they have been acquainted with him half an hour. When the lord is old, he is a stiff stupid man, who generally talks politics, and boasts how eloquent he is in the great national assembly. He is also always very harsh to his children, till they marry against his will, and then he forgives them, and prays for their happiness. The title bestowed on the wife, and sometimes on the daughter of a lord, is lady or ladyship; but this dignity is also possessed by the wives of a class of men very numerous in this country, who are called sirs. The "ladies," almost without exception, are very disagreeable people, and highly immoral, as they are always in love with some one else besides their husbands,--and are great gamblers at cards, and very malicious in their observations on their friends. The "sirs" are divided into two classes--sometimes they are fat rich old men who have made large fortunes by trade, and have handsome girls either of their own, or left to their charge by deceased relations,--and sometimes they are gay fascinating young men, running away with rich people's daughters, or stupid people's wives; but luckily they always take names that give fair warning of their character, so that they are generally foiled in their infamous attempts. And this is a fine illustration of the openness of the English disposition. A man here seldom conceals his propensities, but assumes a name which reveals all his character at once. Sir Brilliant Fashion, and Sir Bashful Constant, and Sir Harry Lovewit, show at once their respective peculiarities--as do Colonel Tornado, Tempest, Hurricane, Absolute, Rapid, and a thousand others that I have met with in my reading. But the thing which astonished me most of all was, that in this great mercantile nation, a merchant is very little appreciated unless he is in debt or a cheat; but the hero of most of the histories, if he is of a mercantile family, is over head and ears in the books of Jew usurers, and has left the respectable circle of his equals in rank, and spends his time and constitution in the gaieties of the lords and ladies. And that this has long been the case, is proved by old plays and new ones. There is a play