The office of _Punch_ (No. 85, south side) is said to occupy the site of the small school, in the house of a tailor, in which Milton once earned a precarious living. Here, ever since 1841, the pleasant jester of Fleet Street has scared folly by the jangle of his bells and the blows of his staff. The best and most authentic account of the origin of _Punch_ is to be found in the following communication to _Notes and Queries_, September 30, 1870. Mr. W.H. Wills, who was one of the earliest contributors to _Punch_, says:-- "The idea of converting _Punch_ from a strolling to a literary laughing philosopher belongs to Mr. Henry Mayhew, former editor (with his schoolfellow Mr. Gilbert a Beckett) of _Figaro in London_. The first three numbers, issued in July and August, 1841, were composed almost entirely by that gentleman, Mr. Mark Lemon, Mr. Henry Plunkett ('Fusbos'), Mr. Stirling Coyne, and the writer of these lines. Messrs. Mayhew and Lemon put the numbers together, but did not formally dub themselves editors until the appearance of their 'Shilling's Worth of Nonsense.' The cartoons, then 'Punch's Pencillings,' and the smaller cuts, were drawn by Mr. A.S. Henning, Mr. Newman, and Mr. Alfred Forester ('Crowquill'); later, by Mr. Hablot Browne and Mr. Kenny Meadows. The designs were engraved by Mr. Ebenezer Landells, who occupied also the important position of 'capitalist.' Mr. Gilbert a Beckett's first contribution to _Punch_, 'The Above-bridge Navy,' appeared in No. 4, with Mr. John Leech's earliest cartoon, 'Foreign Affairs.' It was not till Mr. Leech's strong objection to treat political subjects was overcome, that, long after, he began to illustrate _Punch's_ pages regularly. This he did, with the brilliant results that made his name famous, down to his untimely death. The letterpress description of 'Foreign Affairs' was written by Mr. Percival Leigh, who--also after an interval--steadily contributed. Mr. Douglas Jerrold began to wield _Punch's_ baton in No. 9. His 'Peel Regularly Called in' was the first of those withering political satires, signed with a 'J' in the corner of each page opposite to the cartoon, that conferred on _Punch_ a wholesome influence in politics. Mr. Albert Smith made his _debut_ in this wise:--At the birth of _Punch_ had just died a periodical called (I think) the _Cosmorama_. When moribund, Mr. Henry Mayhew was called in to resuscitate it. This periodical bequeathed a comic census-paper filled up, in the character of a showman, so cleverly that the author was eagerly sought at the starting of _Punch_. He proved to be a medical student hailing from Chertsey, and signing the initials A.S.--'only,' remarked Jerrold, two-thirds of the truth, perhaps.' This pleasant supposition was, however, reversed at the very first introduction. On that occasion Mr. Albert Smith left the 'copy' of the opening of 'The Physiology of the London Medical Student. The writers