shipped away at an enormous rate. Going to shut up now suddenly. Give my love to Miss Harley, or something a little milder if you would rather, and believe me, with love also to the rest of the family circle, which will now, I suppose, include a Mrs. Daddy Cockburn, Your loving Son, J. SETON COCKBURN. 202, Bank Street, Ottawa. _November 7th_, '84. Dear Mother, This is Friday night again, and I have not begun a letter till now, but the pure fact of the matter is, that I can say all I have got to say in about ten minutes. I have been making enquiries in accessible quarters about rents and taxes, etc., and it seems to me that in the towns at any rate they are just as high as they are in England. Most of the houses in the quiet, respectable sort of streets average about twenty to twenty-five dollars per month, including everything but water-rate, which is three dollars per month. The cost of living I should say, is decidedly less, or else how can lodging-house keepers board and lodge people for from three-and-a-half to five dollars per week in the towns, and from as low as two-and-a-half in the country. Of course, I can't tell you anything about the actual cost of the different articles of food. I would as soon go and bargain with a linen draper about a fathom of calico as go and enquire the price of vegetables while standing between two fat old market women. You see I know precious little about the country, bar half-a-day or so spent at Hardy's farm, I have never been out of the towns. Every time I sit down to write to you I spend half my time thinking who I can tackle on the subjects of your enquiries, and every time all that comes of it is, ask Barnet. Barnet and Hartley are the only two people I know here as yet; the former, you know, is the man that got me my job. He put my name down yesterday for a member of "The St. Andrew's Society;" the subscription is one dollar per annum, and the avowed objects of the Society are the finding out and assisting of needy or unfortunate Scotchmen. I did not join on account of any charitable feelings toward my countrymen, but simply for the purpose of making acquaintances. It will all help in making general enquiries about the country. Besides, who knows if I may not be in want of a kilt myself some day. (When I send you a photo' of myself in full war paint you'll know I am hard up again). Talking about clothing matters, I do not think they are much, if at all, more expensive than in England. You can get a very good great-coat or a suit of clothes for ten dollars, though of course that is mostly in the ready-made department. I asked to-day what a coat like my ulster would cost, and they said from 20 to 24 dollars, equal from £4 3s. 4d. to £5. The price in Gateshead was £4 10s. So it seems that clothes made to order are very much the same, and ready made are perhaps rather dearer. I got a fur collar put on my monkey-jacket, which cost 7 dollars; it's a good deal, but I may be