"Mr. Howel Walsh, in a corporation case tried at the Tralee assizes, observed that a corporation cannot blush. It was a body, it was true; had certainly a head--a new one every year--an annual acquisition of intelligence in every new lord mayor. Arms he supposed it had, and long ones too, for it could reach at anything. Legs, of course, when it made such long strides. A throat to swallow the rights of the community, and a stomach to digest them! But who ever yet discovered, in the anatomy of any corporation, either bowels or a heart?" HENRY H. BREEN. St. Lucia. {285} _Devereux Bowly_ (Vol. ix., p. 173.).--In reply to UNEDA'S inquiry, Devereux Bowly, watchmaker, of Lombard Street, London, died Mar. 15, 1773, in his seventy-eighth year. He was a member of the Society of Friends, and being at the time of his decease a widower, and without family, he left a large portion of his property to their school, then at Clerkenwell, in the neighbourhood of which he resided. T. S. N. _Reversible Names_ (Vol. viii., pp. 244. 655.).--There is a gentleman in this island who bears the name and surname of _Xuaved Devaux_, which are mutually reversible. HENRY H. BREEN. St. Lucia. Your correspondent BALLIOLENSIS, in speaking of reversible or palindromic English names, seems to have overlooked the names of _Hannah_ and _Anna_. X. _Duval Family_ (Vol. viii., pp. 318. 423.).--A grant was made by the crown in Ireland on the 4th July, 1 James II., to Garret Wall, _alias_ Duvall, sen., Esq.; Garret Wall, _alias_ Duvall, jun.; Jas. Wall, _alias_ Duvall; and Michael Wall of the manor, town, and lands of Culenemucky, co. Waterford. J. F. FERGUSON.