The plan of making weekly tenants responsible for rates is very difficult to work; not being general, the machinery and arrangements do not help us. But I have felt it to be very important, as well as to be worth a great effort. It may be that some of those in authority will realize its value and that we may get some help in time. What would conduce most to make the plan succeed would be that some allowance should be made for tenants paying their rates in advance, analogous to, though not naturally so great as, that made to landlords who compound: also that by some means the various payments might be spread over the year, falling due at different quarters. This would go far to mitigate the difficulty for working people of paying a lump sum down twice a year, as is demanded in some London parishes. Weekly or fortnightly collection, which I hear is arranged for in Edinburgh, would manifestly be more costly, but our tenants would manage a quarterly payment pretty easily. However, at present there is no hope of any modification of existing arrangements, and we must do our best to fit in with the present regulations in the several parishes. I hope that, if we lead the van, others will follow, and co-operation may come in time from officials. All newly elected vestrymen might, meantime, do well to try to secure that fuller facts should be inserted on claims and receipts. The words “made,” “due” and “payable” are used in a way not always clear to the ratepayer, while the option of paying in separate instalments is often not shown clearly on the claims. This subject, however, is somewhat technical, and I only refer to it here because it is interesting me deeply. I think it would tend towards municipal economy, likely to tell to the advantage of the time to come. GARDENS IN LONDON. LETTER OF 1875.—When I look at the unused bits of ground around a farm or cottage, I sometimes think what they would be worth at the back of a London house.