This photograph of Etruscan art is therefore to be the second of our possessions, and means of study; affording us at once elements of art-practice in many directions, according to our strength; and as we began with drawing the beads of cap, and spiral of chair, in the Lippi, rather than the Madonna, so here it will be well to be sure we can draw the throne, before we try the Leucothea. Outline it first by the eye, then trace the original, to correct your drawing; and by the time next Fors comes out, I hope your power of drawing a fine curve, like that of the back of this throne, will be materially increased; by that time also I shall have got spirals to compare with these Etruscan ones, drawn from shells only an hour or two old, sent me by my good friend Mr. Sillar, (who taught me the wrongness of the infinite spiral of money interest,) by which I am at present utterly puzzled, finding our conclusions in last Fors on this point of zoology quite wrong; and that the little snails have no less twisted houses than the large. But neither for drawing nor architecture is there to-day more time, but only to correct and clarify my accounts, which I have counted a little too far on my power of keeping perspicuous without trouble; and have thereby caused my subscribers and myself a good deal more than was needful. Henceforward I must ask their permission, unless I receive definite instruction to the contrary, to give names in full, as the subscriptions come in, and give up our occult notation. I am not quite so well pleased with my good friend Mr. Girdlestone’s pamphlet on luxury as I was with that on classification of society, though I am heartily glad to be enabled by him to distribute it to my readers, for its gentle statements may be more convincing than my impatient ones. But I must protest somewhat against their mildness. It is not now merely dangerous, but criminal, to teach the lie that the poor live by the luxury of the rich. Able men—even Pope himself—have been betrayed into thinking so in old times, (blaming the luxury, however, no less,) but the assertion is now made by no intelligent person, unless with the deliberate purpose of disguising abuses on which all the selfish interests of society depend. I have to acknowledge a quite magnificent gift of Japanese inlaid work to our Sheffield Museum, from my kind friend Mr. Henry Willett, of Arnold House, Brighton. A series of some fifty pieces was offered by him for our selection: but I have only accepted a tithe of them, thinking that the fewer examples of each school we possess, the better we shall learn from them. Three out of the five pieces I have accepted are of quite unsurpassable beauty, and the two others of extreme interest. They are sent to the Curator at Sheffield. NOTES AND CORRESPONDENCE. I. Affairs of the Company.