Such is the plan which has been officially laid down for a decimal coinage, and such the steps needful to carry it out. The only scheme we have seen which materially differs from it is that of Mr H. Norton. He selects for the highest denomination the half-sovereign, and proposes to call it a ducat. The shilling, as now in use, would then be the second denomination; the third, he proposes, should be a cent, equal to about 1-1/5th of a penny, and which, he says, would be fairly represented by our large unmilled pennies, if newly christened; the fourth denomination to be a 'rap,' the tenth of the cent, and somewhat less than half a farthing. The great advantage adduced in favour of this scale is, that it would be much more likely than the other to secure general adoption. The removal of the pound, he says, affects chiefly the higher and educated classes; it leaves the shilling, which is the staple and standard for the masses, and also the penny, with slight alteration, accompanied by the utter removal of the old one. It is also said, that a half-farthing piece would be a great boon to the poor, especially in Ireland. The circumstances alleged in recommendation of this scale, are just what appear to us to be its defects. The continuance of the poor man's penny would not appear a boon if he found there were to be only ten of them for a shilling; especially as many small articles, which were a penny before, would probably be a penny still, the dealers not finding it convenient to adjust the fraction. We well remember the dissatisfaction of the poorer classes in Ireland at the equalisation of the currency in 1825. Hitherto, the native silver coins had been 5d. and 10d. pieces, a British shilling had been a thirteen-penny, and a half-crown, 2s. 8-1/2d. This half-crown was the usual breakfast-money of gentlemen's servants--that is, their weekly allowance for purchasing everything except dinner. When the servant now went to the huckster's, and got, as heretofore, 6d. worth of bread, 9d. worth of tea, 4d. worth of sugar, and 5d. worth of butter, there was only 6d. of change to buy another loaf in the middle of the week, instead of 8-1/2d., which was wont to afford, we will not say what, over and above. It is for a similar reason that we say, if there remain anything which can be either identified or confounded with a penny, it should be lowered rather than raised in value. Small prices are not easily adjusted, and the temptation in the other case lies on the side of the dealer not to alter them. It is more certain, for instance, that a baker will take care to divide 2s. worth of bread into twenty-five penny-loaves, when a penny comes to be the twenty-fifth of a florin, than that he will divide 1s. worth into ten only, if a penny become the tenth of a shilling. And it would be less hardship for the poor housekeeper to find her penny-loaf 1-25th smaller, if she could discern the reduction, than to get only ten