when they have seen their allotted number of vaudevilles and swallowed their destined allowance of weak wine and bottled small-beer, they are swept off to the cemetery of Montmartre, or of Père la Chaise, or some other of the great burial-places which lie just without the city. I went to visit the latter of these the other day. You are reminded of your approach to it by the rows of stone-cutters' shops on each side of the street, with a glittering display of polished marble monuments. The place of the dead is almost a gayer-looking spot than the ordinary haunts of Parisian life. It is traversed with shady walks of elms and limes, and its inmates lie amidst thickets of ornamental shrubs and plantations of the most gaudy flowers. Their monuments are hung with wreaths of artificial flowers, or of those natural ones which do not lose their color and shape in drying, like the amaranth and the ever-lasting. Parts of the cemetery seem like a city in miniature; the sepulchral chapels, through the windows of which you see crucifixes and tapers, stand close to each other beside the path, intermingled with statues and busts. There is one part of this repository of the dead which is little visited, that in which the poor are buried, where those who have dwelt apart from their more fortunate fellow-creatures in life lie apart in death. Here are no walks, no shade of trees, no planted shrubbery, but ridges of raw earth, and tufts of coarse herbage show where the bodies are thrown together under a thin covering of soil. I was about to walk over the spot, but was repelled by the sickening exhalations that rose from it. Letter II. A Journey to Florence. Florence, _Sept_ 27, 1834.