_Highland Kilts._--I have waited a "reasonable time" to learn a little about _kilts_ from your correspondents; but seeing that no one has yet entered the arena, I forward an additional glove to cast before any member of the Scottish societies luxuriating in London. It is from a work written by one of themselves, hight Dr. Macculloch, who, in his _Highlands and Western Isles of Scotland_ (vol. i. p. 176.), gives a whole chapter on northern attire, which is well worth attention. To be sure, he is rather merciless on some of Sandy's present likings, showing them to be of no standing as to time; and he declares that the kilt resembles the loricated skirts of the Roman tunica, only just as much as Macedon does Monmouth. I will not mention how he laughs at the groups of masquerading Highlanders; but will proceed to lay an extract before you, which may incite inquiry and reply: "A few enthusiasts have amused themselves with deriving the Highland kilt from one of the dresses of the Romans, to which the resemblance is sufficiently vague. These worthy antiquaries forget the anger they feel at the bare notion that the Romans ever interfered with the Highlanders...." "The Roman theory of the kilt is, indeed, demolished at one blow, by the fact, that this article of dress in an independent form, or the philibeg, (feala beg), is of very modern introduction, and, what is still worse, that it was the invention of an Englishman. It was first introduced at Tyndrum about a century past, (_this was published in_ 1824), by Rawlinson, the superintendent or agent for the lead mines; who, finding his labourers encumbered with their belted plaids, taught them to separate the two into the present form." [Greek: S] _Derivation of Penny._--Not from the Celtic _Pen_, but from the German _Pfennig_, _pf_ being softened into _p_, as in _pfau, peacock_, and _ig_ into _y_, as in _hereig, hearty_. B.H.K.