mincepies have been eaten, and even Christmas-trees have flourished. This year these festive shrubs, as an invention of the detested foe, have been rigidly tabooed. Plum-puddings and mincepies, too, will appear on few tables. In order to comfort the children, the girls are to be given soup tickets to distribute to beggars, and the boys are to have their choice between French and German wooden soldiers. The former will be treasured up, the latter will be subjected to fearful tortures. Even the midnight mass, which is usually celebrated on Christmas-eve, took place in very few churches last night. We have, indeed, too much on our hands to attend either to fasts or festivals, although in the opinion of the _Univers_, the last sortie would have been far more successful had it taken place on the 7th of the month, the anniversary of the promulgation of the Immaculate Conception. Among fine people New Year's-day is more of a fete than Christmas. Its approach is regarded with dark misgivings by many, for every gentleman is expected to make a call upon all the ladies of his acquaintance, and to leave them a box of sugarplums. This is a heavy tax upon those who have more friends than money--300fr. is not considered an extraordinary sum to spend upon these bonbonnieres. A friend of mine, indeed, assured me that he yearly spent 1000fr., but then he was a notorious liar, so very possibly he was not telling the truth. "Thank Heaven," says the men, "at least we shall get off the sugarplum tax this year." But the ladies are not to be done out of their rights this way, and they throw out very strong hints that if sugarplums are out of season, anything solid is very much in season. A dandy who is known to have a stock of sausages, is overwhelmed with compliments by his fair friends. A good leg of mutton would, I am sure, win the heart of the proudest beauty, and by the gift of half-a-dozen potatoes you might make a friend for life. The English here are making feeble attempts to celebrate Christmas correctly. In an English restaurant two turkeys had been treasured up for the important occasion, but unfortunately a few days ago they anticipated their fate, and most ill-naturedly insisted upon dying. One fortunate Briton has got ten pounds of camel, and has invited about twenty of his countrymen to aid him in devouring this singular substitute for turkey. Another gives himself airs because he has some potted turkey, which is solemnly to be consumed to-day spread on bread. I am myself going to dine with the correspondent of one of your contemporaries. On the same floor as himself lives a family who left Paris before the commencement of the siege. Necessity knows no law; so the other day he opened their door with a certain amount of gentle violence, and after a diligent search, discovered in the larder two onions, some potatoes, and a ham. These, with a fowl, which I believe has been procured honestly, are to constitute our Christmas dinner.