The conditions under which our soldiers serve in the present day as compared with those of the last century are certainly of a much improved character, and the results in all respects are very satisfactory. They are better paid, clothed, fed, and generally cared for than in the days gone by. During my residence at Gibraltar, I obtained permission from the War Office to convert some old store-houses within the city into reading and recreation rooms for the garrison, and it was carried out on a considerable scale. The chief room was capable of seating 1,200 persons; and every week a free smoking concert or entertainment was given, open to all soldiers, their wives, and friends; each regiment taking its turn to arrange a programme. Ladies and officers were sometimes kind enough to take part in the concerts, which were always crowded. The institution also contained a library, a billiard room, and was provided with games, such as bagatelle, chess, draughts, &c. Tea, coffee, and non-intoxicating drinks, at moderate prices were sold all day at a buffet; and after sunset until roll-call a bar was opened, at which the men could get glasses of beer, &c. The expenses were not large, and the financial results were satisfactory. The non-commissioned officers and men of the garrison only paid one halfpenny a month each, and were then free to use the institution every day during their leisure hours; and to attend the free concerts and other entertainments at will. Their subscriptions, added to contributions from officers and to the profits from sale of beer and refreshments, &c., were found to be sufficient for the purpose. The furniture and gas were supplied by Government. During the period of my command there was not a single case of disturbance or trouble of any kind; and in my opinion such institutions are excellent in every way, not only as places of innocent recreation, but, especially in a place like Gibraltar, as tending to draw the men away from the numerous wine-shops in the lower parts of the town. I may add that during the visits of the Channel fleet the seamen and marines were invited to make free use of the rooms, and did so in considerable numbers: the institution thus contributing to promote that friendly association between the men of the two services which is so desirable from every point of view.