The River Lee, which rises over on the west coast, in Lake Gougane-Barra, near Killarney, divides into two streams just as it reaches the city of Cork, and embraces the business section of the town between the two channels. They are walled up with masonry, and wide quays on either side furnish plenty of room for handling the commerce, which seems to be considerable. Large sums of money have been spent to deepen the channel and furnish conveniences for handling the trade, and vessels drawing twenty feet of water can come up to the very center of the city at low tide, where they discharge Welsh coal and English merchandise and receive agricultural produce, bacon, woolen goods, hides, and leather, and various other products of Ireland. The walls of the quay are hung with unconscious artistic taste every morning with fishing nets. The fishermen bring their catch up the river to the very door of the market and spread their nets over the gray stones to dry. The entire distance from these quays to the Atlantic Ocean at Queenstown, about twelve miles, is a panorama of beauty. For the river on both sides is inclosed between high bluffs that are clad with the richest of foliage and flowering plants, among which you can catch glimpses of artistic villas. Tom Moore called it "the noble sea avenue of God." All tourists like Cork. It is a cheerful city. The atmosphere is brighter and the streets are more attractive than in Dublin. The shops are large and the show windows are well dressed, and on St. Patrick's Street, which, of course, is the principal thoroughfare, there are several windows full of most appetizing buns and cakes and other things to eat. But the tradesmen are remarkably late about getting around in the morning. When I go out for my walk after breakfast, between eight and nine o'clock, most of the shops are still closed, the doors are locked, and the shutters are up. None of the retail merchants expect customers until after nine, and then they open very slowly. The markets do not commence business until nine o'clock and wholesale dealers and their clerks do not get down until ten. A gentleman of whom I inquired about this indolent custom declared that it was as ancient as the ruins of Fin-Barre Abbey. He declared, however, that although they lie abed late in the morning the business men of Cork made things hum when they once got started. Cork is a city of churches and some of them are modern, which is a novelty. The Roman Catholic Cathedral is an imposing structure and the interior is magnificent.