We have not, unfortunately, had much experience as to how the climate of British North Borneo affects English ladies, but, judging from surrounding Colonies, I fear it will be found that they cannot stand it quite so well as the men, owing, no doubt, to their not being able to lead such an active life and to their not having official and business matter to occupy their attention during the greater part of the day, as is the case with their husbands. Of course, if sufficient care is taken to select a swampy spot, charged with all the elements of fever and miasma, splendidly unhealthy localities can be found in North Borneo, a residence in which would prove fatal to the strongest constitution, and I have also pointed out that on clearing new ground for plantations fever almost inevitably occurs, but, as Dr. WALKER has remarked, the sickness of the newly opened clearings does not last long when ordinary sanitary precautions are duly observed. At present the only employers of Europeans are the Governing Company, who have a long list of applicants for appointments, the Tobacco Companies, and two Timber Companies. Nearly all the Tobacco Companies at present at work are of foreign nationality and, doubtless, would give the preference to Dutch and German managers and assistants. Until more English Companies are formed, I fear there will be no opening in British North Borneo for many young Englishmen not possessed of capital sufficient to start planting on their own account. It will be remembered that the trade in the natural products of the country is practically in the hands of the Chinese. Among the other advantages of North Borneo is its entire freedom from the presence of the larger carnivora--the tiger or the panther. Ashore, with the exception of a few poisonous snakes--and during seventeen years' residence I have never heard of a fatal result from a bite--there is no animal which will attack man, but this is far from being the case with the rivers and seas, which, in many places, abound in crocodiles and sharks. The crocodiles are the most dreaded animals, and are found in both fresh and salt water. Cases are not unknown of whole villages being compelled to remove to a distance, owing to the presence of a number of man-eating crocodiles in a particular bend of a river; this happened to the village of Sebongan on the Kinabatangan River, which has been quite abandoned. Crocodiles in time become very bold and will carry off people bathing on the steps of their houses over the water, and even take them bodily out of their canoes. At an estate on the island of Daat, I had two men thus carried off out of their boats, at sea, after sunset, in both cases the mutilated bodies being subsequently recovered. The largest crocodile I have seen was one which was washed ashore on an island, dead, and which I found to measure within an inch of twenty feet.