My metempsychosis ends with the manufacture. I am rags no more, but a visitor to the Paper-Mill. I am a pleased visitor to see the Mill in such beautiful order, and the workpeople so thriving; and I think that my good friend the owner has reason for saying with an agreeable smile, as we come out upon the sparkling stream again, that he is never so contented, as when he is in rags. Shining up in the blue sky, far above the Paper-Mill, a mere speck in the distance, is a Paper Kite. It is an appropriate thing at the moment—not to swear by (we have enough of that already) but to hope by, with a devout heart. May all the Paper that I sport with, soar as innocently upward as the paper kite, and be as harmless to the holder as the kite is to the boy! May it bring, to some few minds, such fresh associations; and to me no worse remembrances than the kite that once plucked at my own hand like an airy friend. May I always recollect that paper has a mighty Duty, set forth in no Schedule of Excise, and that its names are love, forbearance, mercy, progress, scorn of the Hydra Cant with all its million heads! So, back by the green lanes, and the old Priory—a farm now, and none the worse for that—and away among the lime-trees, thinking of Sir John. CHEERFUL ARITHMETIC. “Competition is fast crushing us!” the tradesman exclaims as he drives you out to his elegant villa behind his seventy-guinea gelding. “Wheat at forty shillings a quarter is ruin!” groans the farmer, while dallying with his champagne glass. “_We_ are all going to the workhouse.”—“A diamond necklace, my dear?” replies the mill-owner to a lovely Lancashire witch, whose smile is on other occasions law—“What? two hundred pounds for a bauble, while calico is only three farthings a yard, and cotton-spinning on the brink of bankruptcy. Impossible!” Should these gentlemen ever meet it is ten to one that on comparing notes they resolve unanimously that the whole country is going to the dogs; but it is also ten to one that this resolution is passed at a public dinner to which they have each cheerfully contributed one-pound-one: besides another guinea to the occasion of the feast:—some plethoric, bloated, routine charity.