We were no sooner on English ground, than we hurried to one of the two or three small inns of West Cowes, or the principal quarter of the place, and got rooms at the Fountain. Mr. and Mrs. ---- had preceded us, and were already in possession of a parlour adjoining our own. On casting an eye out at the street, I found them, one at each window of their own room, already engaged in a lively discussion of the comparative merits of Cowes and Philadelphia! This propensity to exaggerate the value of whatever is our own, and to depreciate that which is our neighbour's, a principle that is connected with the very ground-work of poor human nature, forms a material portion of travelling equipage of nearly every one who quits the scenes of his own youth, to visit those of other people. A comparison between Cowes and Philadelphia is even more absurd than a comparison between New York and London, and yet, in this instance, it answered the purpose of raising a lively controversy between an American wife and a European husband. The consul at Cowes had been an old acquaintance at school some five-and-twenty years before, and an inquiry was set on foot for his residence. He was absent in France, but his deputy soon presented himself with an offer of services. We wished for our trunks, and it was soon arranged that there should be an immediate examination. Within an hour we were summoned to the store-house, where an officer attended on behalf of the customs. Everything was done in a very expeditious and civil manner, not only for us, but for a few steerage passengers, and this, too, without the least necessity for a _douceur_, the usual _passe-partout_ of England. America sends no manufactures to Europe; and, a little smuggling in tobacco excepted, there is probably less of the contraband in our commercial connexion with England, than ever before occurred between two nations that have so large a trade. This, however, is only in reference to what goes eastward, for immense amounts of the smaller manufactured articles of all Europe find their way, duty free, into the United States. There is also a regular system of smuggling through the Canadas, I have been told.