L That the interior fittings of the theatre, in 1846, cost 40,000 That it was opened on the 6th of April, 1847; and } that in 1848 the loss upon it was } 34,756 in 1849 " " 25,455 ------ 100,211 ------ L And that in one year the vocal department cost 33,349 the ballet " " 8,105 the orchestra " " 10,048 ------ 51,502 ------ Mr. Albano afterwards corrected this statement, substituting 27,000 for 40,000: and perhaps the other sums may also have been exaggerated, but I leave the reader to consider what an annual expenditure of from 30,000_l._ to 50,000_l._ might effect in practical idealism in general, whether in Swiss valleys or elsewhere. I am not one of those who regard all theatrical entertainment as wrong or harmful. I only regret to see our theatres so conducted as to involve an expense which is worse than useless, in leading our audiences to look for mere stage effect, instead of good acting, good singing, or good sense. If we really loved music, or the drama, we should be content to hear well-managed voices, and see finished acting, without paying five or six thousand pounds to dress the songsters or decorate the stage. Simple but well-chosen dresses, and quiet landscape exquisitely painted, would have far more effect on the feelings of any sensible audience than the tinsel and extravagance of our common scenery; and our actors and actresses must have little respect for their own powers, if they think that dignity of gesture is dependent on the flash of jewellery, or the pathos of accents connected with the costliness of silk. Perfect execution of music by a limited orchestra is far more delightful, and far less fatiguing, than the irregular roar and hum of multitudinous mediocrity; and finished instrumentation by an adequate number of performers, exquisite acting, and sweetest singing, might be secured for the public at a fourth part of the cost now spent on operatic absurdities. There is no occasion whatever for decoration of the house: it is, on the contrary, the extreme of vulgarity. No person of good taste ever goes to a theatre to look at the fronts of the boxes. Comfortable and roomy seats,