[We can hardly say that the foregoing narrative, to call it so, is overstrained. It points to a marvellous want of logical precision in reasoning which is far from uncommon. Some years ago, in these pages, we mentioned a droll case within our own experience. One day we chanced to find a brooch, and advertised the fact in the newspapers. Next day a lady called on us to say that she had lost a ring, and asked if we knew anything about it. 'Madam,' was our reply, 'you must understand that it was a brooch we found, and not a ring.' 'O yes, that maybe so; but I thought as you were in the way of finding things, you might perhaps have seen something of my ring.' A very pretty example this of want of common-sense. Our advice to all who happen to find any article of value on the street is, to take it at once to the police office, where it may be reclaimed by the owner. Those who will not take this trouble, should let the article alone. Finding does not constitute ownership. We knew a gentleman, now deceased, who in the course of his life punctiliously refrained from picking up any article of value on the street, as the article was not his, and he might have been brought into trouble. This was being too fastidious, for it was allowing the article to be appropriated by possibly some dishonest person. True kindness and true honesty consist in lodging the article found, at the police office, whence, if no owner casts up within twelve months, it will be sent to the finder, whose lawful property it becomes.--ED.] THE LAND OF THE INCAS. Peru recalls to every thoughtful student of history not only the half-barbaric splendour of the empire of the Incas, but the vanished prestige and glory of their Spanish conquerors. The gorgeous figure of Pizarro, the stately hidalgo, the successful captain, the ruthless soldier of fortune, meets us still at every step in the once rich Indian empire he won for Spain. On that low swampy mangrove-fringed stretch of coast, a tangled maze of vines and flowering creepers, the half-famished Castilian adventurer landed in 1524. And here, where the full tide of the Pacific rolls in upon the beach in columns of snowy foam, he, in 1535, founded Lima, the 'city of the kings.' To examine the cities of the Incas, their ruined palaces, and other objects of note in this interesting region, was a task undertaken and carried out by Mr Squier, whose researches have been embodied in a volume entitled the _Land of the Incas_, the perusal of which enables us to offer the following items to our readers.