About three, we reached a broad basin, the land retiring on each side of us. The estuary to the northward is called Southampton Water, the town of that name being seated on its margin. The opening in the Isle of Wight is little more than a very wide mouth to a very diminutive river or creek, and Cowes, divided into East and West, lines its shores. The anchorage in the arm of the sea off this little haven was well filled with vessels, chiefly the yachts of amateur seamen, and the port itself contained little more than pilot-boats and crafts of a smaller size. The Hudson brought up among the former. Hauling up the forecourse of a merchant-ship is like lifting the curtain again on the drama of the land. These vessels rarely furl this sail; and they who have not experienced it, cannot imagine what a change it produces on those who have lived a month or six weeks beneath its shadow. The sound of the chain running out was very grateful, and I believe, though well satisfied with the ship as such, that everybody was glad to get a nearer view of our great mother earth. It was Sunday, but we were soon visited by boats from the town. Some came to carry us ashore, others to see that we carried nothing off with us. At first, the officer of the customs manifested a desire to make us all go without the smallest article of dress, or anything belonging to our most ordinary comforts; but he listened to remonstrances, and we were eventually allowed to depart with our night-bags. As the Hudson was to sail immediately for London, all our effects were sent within the hour to the custom-house. At 3 P.M. July 2nd, 1826, we put foot in Europe, after a passage of thirty-one days from the quarantine ground. LETTER II. Controversy at Cowes.--Custom-house Civility.--English Costume.--Fashion in America.--Quadrilles in New York.--Cowes.--Nautical Gallantry. English Beauty.--Isle of Wight Butter.--English Scenery.--M'Adamized Roads.--Old Village Church.--Rural Interment.--Pauper's Grave.--Carisbrooke Cattle.--Southampton.--Waiter at the Vine.--English Costume.--Affinity with England.--Netley Abbey.--Southampton Cockneys. TO MRS. POMEROY, COOPERSTOWN, NEW YORK.