which the taxpayer receives no visible equivalent, as he does when he pays a penny for a postage stamp. When he has paid it, he is simply allowed to take his own property where he wishes to take it, and do with it what he wishes to do. It is quite likely that this _octroi_ may have something to do with the disinclination of the common people in France to part with small change as readily as do the Americans, and even the English. They must always have 'money in the pocket' if they want to bring a sausage and a bottle of beer through a 'barrier,' whereas an American is never called upon to pay cash down to his Government except at a custom-house when he returns to his country from a foreign trip, or in exchange for a licence or a document of some sort which represents value received in one or another form. The time wasted over this tax in a city like Amiens is an extraordinary burden on the patience of the people, trained as the French people are to submit to a torment of eternal red tape, a week of which would drive an American or English town into open revolt. At Amiens, for example, there is a central bureau of the _octroi_, where the tax is received from the great breweries and warehouses after the amounts have been fixed by the officers on duty at those establishments. Then there are ten bureaux or 'barriers' at the railway stations, the slaughter-houses, and the fish-markets; and then again eight secondary bureaux, where the people must go and pay amounts of less than one franc. There are, and I am told have long been, loud complaints as to the inconvenient location of the bureaux; but nothing comes of these outcries as yet, and I presume nothing ever will come of them until something like an independent local administrative life exists in the provinces of France. The elements of such a life ought surely to be found, if anywhere, in this ancient province of Picardy. You cannot traverse it in any direction without being struck by the evident prosperity of the people. Arthur Young, a hundred years ago, travelling from Boulogne to Amiens, found only 'misery and miserable harvests.' He would find now only comfort and excellent crops. Possibly he would think of the country what he then thought of the region about Clermont and Liancourt, where, under the fostering care of the Duc de la Rochefoucauld, the farmers had developed a highly-diversified cultivation; 'here a field of wheat; there one of luzerne; clover in one direction, vetches in another; vines, cherry and other fruit trees making up a charming picture, which must, however, yield poor results.'