_Spirits, Wines, and Cordials._--The best Cognac brandy is always imported from France, and is never less than 6s. or more than 7s. per gallon. Inferior brandies distilled from beet-root, potatoes, or apples, may be obtained from 2s. 6d. to 4s. per gallon, and rises in quality according to price. The best hollands is 3s. 4d. and the best Jamaica rum 4s. 4d. per gallon. Liqueurs and cordials are equally moderate; crême de noyau, noyau rouge, crême de fine orange, ditto de citron, ditto de framboise, ditto des Barbades, ditto de canelle, &c., are all 3s. per bottle, and we may add as somewhat less, parfait amour, Jamaica shrub, ratafia de cinq fruits, and curaçoa double, which latter article may be had for 1s. 8d. The prices of wines are as follow: best port, 25s. per dozen; best sherry, 22s. ditto; fine malmsey, 28s.; ampurdam, 8s.; benicarlo, 8s.; hock, 15s. to 38s.; mountain, 8s. 6d. to 12s.; Teneriffe, 11s.; Syracuse, 24s.; Constantia (pints), 12s.; Calcavala, 12s.; Bucellas, 10s.; Vidonia, 18s.; Grenache, 8s. 6d. French red wines (clarets)--Château Margaux (pints), 18s.; La Fitte, 36s.; Léoville, 28s.; La Tour de Carnet, 24s.; St Julien, 18s.; St Emilion, 15s.; Medoc, 12s. French white wines--Champaign (white and pink), 50s.; in pints, 26s.; burgundy (sparkling), 24s.; hermitage, 36s.; château grillé, 18s.; haut sauterne, 24s.; Barsac, 24s.; grave, 10s. to 15s.; roussillon sec, 8s. 6d.; rancio, 12s.; picardan (sec), 18s.; cornas, 15s.; crosse, 18s.; tavel, 10s., together with numerous others. There is 1s. 6d. per dozen allowed on the above when the bottles are returned, as they have been included. _States_--Are of two kinds, the administrative and elective. The administrative States are composed of the Baillif and twelve Jurats, eight Rectors from the parishes, the Attorney-General, six deputies from the town parish, and nine from the rural parishes, in all thirty-seven members. The States of election are composed as above, with the addition of the Constables and Douzeniers of each parish. The town parish alone sends forty-eight members; formerly it only returned twenty-four. This body corporate is the little parliament of the island, and every inhabitant is supposed to be represented therein. They are convened by a printed notice, called a _Billet d'Etat_, issued by the Baillif, and communicated to every and each of the members at least a week before the time of meeting. _Taxes_--Are not levied on strangers, unless they become proprietors of land or enter into some business. The tax or rate on the native is about one-ninth that of England; for a more curious detail of which, the reader is referred to the History of Guernsey, by Jonathan Duncan.