Observing in your Magazine for last month a notice of the annual sermon to the Society for the Relief of the Widows of Protestant Dissenting Ministers, as intended to be preached at Salters' Hall meeting-house, Cannon-street, on Wednesday the 1st of April next, will you allow a well-wisher to that institution to occupy a small part of your pages to state a few particulars respecting that highly-valuable institution, as I apprehend many of your readers are but little acquainted with its origin and design. The proposed anniversary is the 102nd, it having been established in the year 1733. It was founded on a broad and liberal scale; no theological basis was intended; but the necessitous widows of ministers of the denominations of Presbyterians, Independents, and Baptists, were to be the recipients of its bounty. For these classes of Protestant Dissenters it was their aim to provide; and as our ancestors truly imagined that union was strength, their combined efforts were exerted to form this society. It is, however, but justice to say that, in the first instance, the interests of the society were greatly promoted by the exertions of our Presbyterian friends. To Dr. Chandler, a minister of that denomination, it was indebted for its rise. It has, however, since that period, been liberally supported by the other denominations of Dissenters, and diffused its blessings for more than a century "to the fatherless and the widow." The annual sermon has been preached alternately by a minister of each denomination; it was formerly at the meeting-house in the Old Jewry, where the writer of this has witnessed, with high satisfaction, a thronged assembly listening to the urgent and sympathizing strains of a Fuller, a Hall, a Toller, and various others of different denominations. In the present year it falls to the Baptists to provide a place and a preacher; and may it not be reasonably hoped that that denomination will give the meeting its countenance and support, when they are informed that they have near eighty widows in the English counties, who receive an annuity from its funds, from one to twelve pounds each; besides more than twenty widows in the principality of Wales, who receive from seven to nine pounds of annual allowance. How creditable, Mr. Editor, would it be to the dissenters to revive this cause, which of late has been drooping! And the writer of this would fain entertain a hope that, whilst exertions are making amongst the friends of religion for so many important objects, ancient institutions will not be overlooked and forgotten; but that a spirit of revival will appear to the cause of the "widow and fatherless." _Denmark Hill._ J. GUTTRIDGE. *.* We understand that the whole amount of subscriptions to this benevolent institution is under £120. THE REV. L. S. E.'s PUBLICATION. (COPY OF A LETTER ADDRESSED TO A FRIEND, A MEMBER OF THE ESTABLISHMENT.)