This city contains several institutions of learning which are accessible to all; not only those can become inhabitants of this city who have a taste for the beauties and refinements of life, but needy aspirants from earth may be introduced by them into these establishments. Previous to entering the spirit world I had supposed everything here would be free, but I have found here, as on earth, that nothing can be attained but by exertion, and that the great diversity of talent and of gifts necessarily enforces a system of exchange. All men are not alike inventive in the spirit world. The inventor, by his fertile brain, constructs an article which the majority desire to possess, and for that article they give him an equivalent. It may be a picture or it may be a song. Here the artisan is not hampered as on earth; his time--the mere time employed in mechanical labor--is of short duration. Our facilities for creating are so immensely superior to those of earth that but a brief period is required for producing a result. The remaining time is devoted mainly to the development of the mind, to amusement, and to scientific research. I stated in the beginning of my letter that I was visiting the home of Abraham Lincoln. He is residing here with some members of his family, and appears very happy and contented. The son for whose loss he grieved amid the honors of the White House, is now his friend and companion. Matters of state, as I learn from conversation with him, occupy his mind but little; but he is deeply interested in humanity, and is anxious to elevate and harmonize the whole human family. His influence for good is powerful, and he exerts it constantly. Theodore Parker and Hawthorne both reside in this city. Parker, as I have been told, when he first came here, decided to devote himself to the cultivation of land; but he has drifted again into the rostrum, and twice a week you may see the fair maidens and gallant swains of Spring Garden wending their way to his beautiful little home and garden in the suburbs, where, amid the flowers, he descants to them, in his eloquent way, on life and the attributes of the human soul, and also upon his earth experiences. So you perceive he exemplifies by his own actions the wise saying, “Once a prophet, always a prophet.” His original mind cannot keep silent, and his thoughts find readiest utterance in speech. Hawthorne is living here with his beautiful daughter, who devotes her attention to art. His mind is as active as ever. He informs me that many of the mysteries that seemed inexplicable to him while on earth are now cleared up. I have spoken of the noble buildings of this city, surrounded by spacious gardens and beautified by trees and flowers, fountains and singing birds; but I have not alluded to the way in which property is held, and the reader will naturally inquire if these handsome dwellings are owned by their occupants.