The latter is an emanation from the refinement of the nineteenth century, for a prejudice in favour of “extra-superfine” formerly existed, as the coarser textures, now prevalent, were confined exclusively to common sailors, hackney-coachmen, and bum-bailiffs. These frivolous distinctions are happily exploded, and the true gentleman may now show in Saxony, or figure in Flushing—the one being suggestive of his property, and the other indicative of his taste. These remarks apply exclusively to woollens, whether for coats or trousers. It is incumbent on every gentleman to have a perfect library of waistcoats, the selection of which must be regulated by the cost of the material, as it would be derogatory, in the highest degree, to a man aspiring to the character of a distingué, to decorate his bosom with a garment that would by any possibility come under the denomination of “these choice patterns, only 7s. 6d.” There are certain designs for this important decorative adjunct, which entirely preclude them from the wardrobes of the élite—the imaginative bouquets upon red-plush grounds, patronised by the ingenious constructors of canals and rail-roads—the broad and brilliant Spanish striped Valencias, which distinguish the savans or knowing ones of the stable—the cotton (must we profane the word!) velvet impositions covered with botanical diagrams done in distemper, and monopolized by lawyers’ clerks and small professionals—the positive or genuine Genoa velvet, with violent and showy embellishments of roses, dahlias, and peonies, which find favour in the eyes of aldermen, attorneys, and the proprietors of four-wheel chaises, are all to be avoided as the fifth daughter of a clergyman’s widow. It is almost superfluous to add, that breeches can only be made of white leather or white kerseymere, for any other colour or material would awaken associations of the dancing-master, the waiter, the butler, or the bumpkin, or, what is equally to be dreaded, “the highly respectables” of the last century. The dressing-gown is a portion of the costume which commands particular attention; for though no man “can appear as a hero to his valet,” he must keep up the gentleman. This can only be done by the dressing-gown. To gentlemen who occupy apartments, the robe de chambre, if properly selected, is of infinite advantage; for an Indian shawl or rich brocaded silk (of which this garment should only be constructed), will be found to possess extraordinary pacific properties with the landlady, when the irregularity of your remittances may have ruffled the equanimity of her temper, whilst you are A man lays under a running spigot. INCLINED TO TAKE IT COOLLY; whereas a gray Duffield, or a cotton chintz, would be certain to induce deductions highly prejudicial to the respectability of your character, or, what is of equal importance, to the duration of your credit.