I do not expect to make money in Florida, but I do expect to enjoy better health than in this city; hence the reason of my exodus. I shall, first off, plant an orange grove of 500 trees, which, in eight years, barring accidents, ought to yield me a handsome revenue. Should I "shuffle off this mortal coil" before these orange trees commence bearing, I shall feel disappointed--that's all. I think the change will give me a renewed lease of life; and, as I intend to plant three-years-old trees, I think the chances are rather in my favor. The Good Book says: "What does it profit a man if he gain the whole world and lose his own life?" I am not prepared to "hand in my checks" just yet; hence my change of base. I have been watching and praying the past four or five years for the "good time coming" to put in an appearance, but it has not arrived, and will not, I fear, during my sojourn in this vale of tears. I have a mortal dread of the poor-house. In Florida that institution is unknown. My eldest son will take charge of my store and laboratory in this city, so the business will go on without interruption. As I have spun out this letter to a great length, I will say domino. Truly yours, S. C. UPHAM. The following letter was published originally in Taggart's _Philadelphia Sunday Times_, under the following caption: "Life in Florida. Interesting letter from Samuel C. Upham, formerly of Philadelphia, but now located in Florida, addressed to our lady editress. Hints to those who may wish to visit the Flowery Land." RIGHT SUNNYSIDE COTTAGE, BRAIDENTOWN, FLA., _June 8th, 1880_. MY DEAR MRS. BLADEN: In the _Sunday Times_ of the 30th ult., you say: "Mr. Samuel C. Upham, whose popular songs and wonderful California experiences render him a Philadelphia celebrity, has a large plantation near Jacksonville."