When William invaded England, in 1688, he took with him many Dutch nobles, some of whom remained, and became English peers. Among others, he created one of his followers an Irish earl; but choosing to return to Holland, this person was afterwards known as the Count de ----, although his Irish rank was always acknowledged. It happened that the wife of the descendant of this person was present at the entertainment in question. When dinner was announced, the company remarked that the master of the house was in a dilemma. There was much consultation, and a delay of near half an hour before the matter was decided. The debated point was, whether Madame de ---- was to be considered as a Dutch or an Irish countess. If the latter, there were English ladies present who were entitled to precede her; if the former, as a stranger, she might get that advantage herself. Luckily for the rights of hospitality, the Dutch lady got the best of it. These things sound absurd, and sometimes they are so; but this social drilling, unless carried to extremes, is not without its use. In America, I have always understood that, on such occasions, silent laws of etiquette exist in all good company, which are founded on propriety and tact. The young give way to the old, the undistinguished to the distinguished, and he who is at home to the stranger. These rules are certainly the most rational, and in the best taste, when they can be observed, and, on the whole, they lead perhaps to the fewest embarrassments; always so, if there happen to be none but the well-bred present, since seats become of little consideration where no importance is attached to them. I confess to some manoeuvring in my time, to get near, or away from a fire, out of a draught, or next some agreeable woman; but the idea whether I was at the head or the foot of the table never crossed my mind: and yet here, where they do mean the salt to come into the account, I begin to take care that they do not "bite their thumbs" at me. Two or three little things have occurred in my presence, which show that all our people do not even understand the ways of their own good society. A very young man lately, under the impression that gallantry required it, led one of the most distinguished women in the room to the table, merely because he happened to be next her, at the moment dinner was announced. This was certainly a failure even in American etiquette, every woman being more disposed to appreciate the delicacy and respect which should have induced such a person to give place to one of higher claims, than to prize the head-over-heels assiduity that caused the boy to forget himself. Sentiment should be the guide on such occasions, and no man is a gentleman until his habits are brought completely in subjection to its dictates, in all matters of this sort.