written that no letter is ever represented twice by the same character. Out of a thousand individuals nine hundred and ninety-nine would at once pronounce this mode inscrutable. It is yet susceptible, under peculiar circumstances, of prompt and certain solution. Mr. T. will have still less confidence in his hastily adopted opinions on this topic when we assure him, from personal experience, that what he says in regard to writing backwards and continuously without intervals between the words—is all wrong. So far from “utterly perplexing the decipherer,” it gives him no difficulty, legitimately so called—merely taxing to some extent his patience. We refer him to the files of “Alexander’s Weekly Messenger” for 1839—where he will see that we read numerous ciphers of the class described, even when very ingenious _additional_ difficulties were interposed. We say, in brief, that we should have little trouble in reading the one now proposed. “Here,” says our friend, referring to another point, “all reasoning would be entirely baffled, as there would evidently be no objects of _comparison_.” This sentence assures us that he is laboring under much error in his conception of cipher-solutions. _Comparison_ is a vast _aid_ unquestionably; but not an absolute _essential_ in the elucidation of these mysteries. We need not say, however, that this subject is an excessively wide one. Our friend will forgive us for not entering into details which would lead us—God knows whither. The ratiocination actually passing through the mind in the solution of even a simple cryptograph, if detailed step by step, would fill a large volume. Our time is much occupied; and notwithstanding the limits originally placed to our cartel, we have found ourselves overwhelmed with communications on this subject; and must close it, perforce—deeply interesting as we find it. To this resolution we had arrived last month; but the calm and truly ingenious reasoning of our correspondent has induced us to say these few words more. We print his cipher—with no promise to attempt its solution ourselves—much as we feel inclined to make the promise—and to keep it. Some of our hundred thousand readers will, no doubt, take up the gauntlet thrown down; and our pages shall be open for any communication on the subject, which shall not tax our own abilities or time. * * * * * In speaking of our hundred thousand readers (and we can scarcely suppose the number to be less), we are reminded that of this vast number, one and only one has succeeded in solving the cryptograph of Dr. Frailey. The honor of the solution, is however, due to Mr. Richard Bolton, of Pontotoc, Mississippi. His letter did not reach us until three weeks after the completion of our November number, in which we should, otherwise, have acknowledged it. * * * * * THE CLOSING YEAR.