In Lord Dover's note on one of Walpole's Letters to Sir H. Mann (1st series, vol. iii. p 424.), I find it stated that Dr. Pearce, the well-known Bishop of Rochester, was not allowed to vacate his see, when in consequence of age and infirmity he wished to do so, on the plea that a bishopric as being a peerage is _inalienable_. The Deanery of Westminster, which he also held, he was allowed to resign, and did so. Now my impression has always been, that a bishop, as far as his peerage is concerned, is much on the same footing as a representative peer of Scotland or Ireland; I mean that his peerage is resignable at will. Of course the representative peers are peers of Scotland or Ireland respectively; but by being elected representative peers they acquire a _pro-tempore_ peerage of the realm coincident with the duration of the parliament, and at a dissolution require re-election, when of course any such peer need not be reappointed. Now the clergy, says your correspondent CANONICUS EBORACENSIS (Vol. iv., p. 197.), are _represented_ by the bishops. Although, therefore, whilst they are so representative, they are peers of the realm just as much as the lay members of the Upper House, I can see no reason why any bishop, who, like Dr. Pearce, feels old age and infirmity coming on, should not resign this representation, _i.e._ his peerage, or the _temporal_ station which in England, owing to the existing connexion between church and state, attaches to the _spiritual_ office of a bishop. Of course, ecclesiastically speaking, there is no doubt at all that a bishop may resign his spiritual functions, _i.e._ the overlooking of his diocese, for any meet cause. Our colonial bishops, for instance, do so. The late warden of St. Augustine's, Canterbury, Bishop Coleridge, had been Bishop of Barbadoes. So that if Lord Dover's theory be correct, a purely secular reason, arising from the peculiar position of the English church, would prevent any conscientious bishop from resigning duties, to the discharge of which, from old age, bodily infirmity, or impaired mental organs, he felt himself unfit. Perhaps some of your correspondents will give me some information on this matter. K. S. SANDERSON AND TAYLOR. I shall be much obliged if any of your readers can explain the following coincidence between Sanderson and Jeremy Taylor. Taylor, in the beginning of the _Ductor Dubitantium_, says: "It was well said of St. Bernard, 'Conscientia candor est lucis æternæ, et speculum sine macula Dei majestatis, et imago bonitatis illius;' 'Conscience is the brightness and splendour of the eternal light, a spotless mirror of the Divine Majesty, and the image of the goodness of God.' It is higher which Tatianus said of conscience, Μόνον εἶναι συνείδησιν Θεὸν, 'Conscience is God unto us,' which saying he had from Menander, Βροτοῖς ἅπασιν ἡ συνείδησις Θεὸς.