have blued ten dols. already in winter preparations--seven in a collar for my monkey-jacket, with a view to protecting my gullet against the old attacks; and three in having my ulster lined round the back and chest with chamois leather, for I found in the late spell of cold weather, which however was a mere nothing, that it let the wind through pretty quick. I have asked the price of furs generally, and the different sorts in particular. I have some recollection of being told by one house, I think in Montreal, that furs were dearer here than they were in England, because they had to be sent over there to be worked up, and then brought back here again. I should not believe too much of that, however, as it is quite as likely as not that it was the preface to an extra five dollars on the price, in view of my being an evident stranger to the country. A tailor here, the man that has done my coats for me, says he will line my ulster with minx or racoon, or the something ratskin, for 18 dollars, and, as I told mother in my last letter, he would make just such an ulster for 20 to 25 dols., so that you could get a very good fur-lined coat for 40 dollars, or about eight guineas. Of course the furs I have mentioned are not beautiful soft affairs like beaver or sealskin, but I imagine they are almost if not quite as warm. I tried on a coat to-day, while pricing different things, of Australian grey bear. The fur was very thick and fairly soft, and I felt about 10 degrees warmer the moment I got inside it. It was made entirely out of the fur (hair outside), and lined with some sort of black soft canvas stuff. The price was 25 dols., but it was too thick and cumbersome to be useful for anything but driving or travelling. I have not got to the end of my researches upon this subject, so I will write more when I learn more. I don't know yet what the cost of lining a long coat with one of the better furs would be. Father asked if I had got all instruments I wanted, as he said Pot might send them out to me. I think I can manage with what I have got now. I had to buy them, as I could not wait to write to England. They ran away with another ten dols., and have turned out anything but A 1. I cannot answer all your questions yet, Mother, but here is something. There are plenty of small 10 to 18 acre farms about Ottawa, at a rent of from 60 to 100 dols. per annum, though the houses on them are generally pretty bad. This is a very difficult question to get to the bottom of, as there are no estate agents here that I can find, consequently all enquiries have to be made through private friends, which takes time, and also a certain amount of caution, in this inquisitive community. But I am learning more every day, and you shall have it all as fast as I get it. In haste, Your loving Son, J. SETON COCKBURN. Love to everybody, as usual. End of Project Gutenberg's Canada for Gentlemen, by James Seton Cockburn