_20th._--Went to look over the Opera-house, which has been built here very suddenly by subscription. It is about the size of the Lyceum; arranged after the French fashion, having stalls, a _parterre_, and _balcon_ below; and above, two circles of private boxes, the property of subscribers. Some of these are fitted up in a style of extravagance I never saw attempted elsewhere. There has been a sort of rivalry exercised on this head, and it has been pursued with that regardlessness of cost which distinguishes a trading community where their _amour propre_ is in question. Silk velvets, damask, and gilt furniture form the material within many; and, as the parties consult only their own taste, the colours of these are various as their proprietors' fancies. I do not find the _ensemble_ bad, however; whilst the shape and mounting of the _salle_ are both unexceptionable. This effort, however creditable to the good taste of the city, is premature, and must be doomed to more failures than one before it permanently succeeds. A refined taste for the best kind of music is not consequent upon the erection of an opera-house, nor is it a feeling to be created at will. Even in the metropolis of England, with a capital so disproportionate, and possessing such superior facilities for the attainment of novelty, did the continuance of this refined amusement depend solely upon the love of good music, it would quickly die, if not be forgotten. From time to time, a small, but efficient and really good Italian troop, will, beyond doubt, find liberal encouragement in the great northern cities, and also in New Orleans, provided they make a short stay in each; but, rapidly as events progress here, I will undertake to predict that a century must elapse before even New York can sustain a permanent operatic establishment. JOURNAL CONTINUED. NEW YEAR'S DAY IN NEW YORK. With an unclouded sky, and a sun as bright and genial as we would desire on a May morning, the first day of January 1834 makes its bow to the New York public; and in no place does this same day meet heartier welcome, or witness better cheer. On this day, from an early hour, every door in New York is open, and all the good things possessed by the inmates paraded in lavish profusion. The shops and banks alone are closed: Mammon for this day sees his altars in one spot on earth deserted. Meantime every sort of vehicle is put in requisition; and if a man owns but a single acquaintance in the wide city, he on this day sets forth in kind heart to seek and shake him by the hand.