I am writing from the house of Mrs. Gray’s brother, on the seashore, where we are passing the “Thanksgiving” holiday. “Thanksgiving Day” is a Puritan institution, was formerly confined to New England and the districts settled by New Englanders, and has been kept from the time of the landing of the Pilgrims at Plymouth, and is annually appointed by the governors of these States by proclamation. But within the last fifteen or twenty years it has become national, and the day, the fourth or the last Thursday in November, is announced by a proclamation by the President. In New England it long took the place of Christmas, for which you know the Puritans had no liking, and was the chief family gathering-day as well as a day of religious service, or at least of political sermonizing. But Christmas is completely restored even in New England, though the other holiday is not dropped. The north shore of Massachusetts Bay is very pretty, the shore backed with woods and rocks, and sheltered against the northeast bleak winds; and the situation where we are is one of the choicest. It is near the mouth of Salem Bay, Salem at the head, three or four miles above, and the hills beyond close the view at the west; the peninsula of Marblehead lies opposite on the south, dividing this water from that of Boston Bay; southeast the sea-line is broken only by three or four low islands. When my good father-in-law bought the land here, then waste wood and sheep-pasture, forty years and more ago, it was two or three hours from Boston. Now a railway brings it within an hour, and now the whole coast down to Cape Ann is occupied with what you would call villa residences, the grounds of all the most desirable ones reaching to the water, partly with rocky shores wooded with pine-trees and junipers, partly with sandy beaches, good for bathing-grounds. This place combines the two, and is well wooded at the back, and commands the most beautiful views. Most of the houses are used only for summer residences; but this is occupied the year round. I have never been here in the winter before. Winter we are here in the midst of already, unusually early, and the ground is white with snow, of which there is usually little before Christmas. But our winter differs from yours in its sunshine, the brilliancy and cheer of which is a good offset for the colder weather, or at least the lower thermometer.