There is nothing perhaps which marks the national variety of manners between the French and the English more distinctly than the different estimate they form of what is delicate or indelicate, modest or immodest, decent or indecent: nor does it appear to me that all the intimacy of intercourse which for the last twenty years has subsisted between the two nations has greatly lessened this difference. Nevertheless, I believe that it is more superficial than many suppose it to be; and that it arises rather from contingent circumstances, than from any original and native difference in the capability of refinement in the two nations. Among the most obvious of these varieties of manner, is the astounding freedom with which many things are alluded to here in good society, the slightest reference to which is in our country banished from even the most homely class. It seems that the opinion of Martine is by no means peculiar to herself, and that it is pretty generally thought that "Quand on se fait entendre, on parle toujours bien." In other ways, too, it is impossible not to allow that there exists in France a very perceptible want of refinement as compared to England. No Englishman, I believe, has ever returned from a visit to Paris without adding his testimony to this fact; and notwithstanding the Gallomania so prevalent amongst us, all acknowledge that, however striking may be the elegance and grace of the higher classes, there is still a national want of that uniform delicacy so highly valued by all ranks, above the very lowest, with us. Sights are seen and inconveniences endured with philosophy, which would go nigh to rob us of our wits in July, and lead us to hang ourselves in November. To a fact so well known, and so little agreeable in the detail of its examination, it would be worse than useless to draw your attention, were it not that there is something curious in tracing the manner in which different circumstances, seemingly unconnected, do in reality hang together and form a whole. The time certainly has been, when it was the fashion in England, as it is now in France, to call things, as some one coarsely expresses it, _by their right names_; very grave proof of which might be found even in sermons--and from thence downwards through treatises, essays, poems, romances, and plays. Were we indeed to form our ideas of the tone of conversation in England a century ago from the familiar colloquy found in the comedies then written and acted, we must acknowledge that we were at that time at a greater distance from the refinement we now boast, than our French neighbours are at present. I do not here refer to licentiousness of morals, or the coarse avowal of it; but to a species of indelicacy which might perhaps have been quite compatible with virtue, as the absence of it is unhappily no security against vice.