This is another church for the smart people, but not the _nouveaux riches_, rather the old _noblesse_ of the Faubourg S. Germain--tall, lean old gentlemen, with fine aquiline noses and _distingué_ figures; and old ladies in sober black, much lace and old-fashioned grey curls. There was a story told in one of the newspapers of a lady wanting an anniversary mass said at S. Thomas, but, the price being 10 fr., she could not afford it. "Eh bien, madame, vous pouvez en avoir à S. Pierre du Gros-Caillou pour 7 frs. 50 c." I cannot vouch for the truth of the tale; but it is well-known that masses for the dead could not possibly be said in sufficient number in the city churches except by uniting many heterogeneous souls, which would not be pleasant to those who wish to spare no expense, and to run no chances of failure as regards the future of their dear relatives and friends; and so commemorative and anniversary masses are farmed out, like the poor babies, to country priests; which has the double advantage of aiding the departed souls and of augmenting the miserable stipends of the unfortunate provincial _curés_, who have to be "passing rich" literally upon forty pounds a year--_and fees_, which are no small items in certain places. The system of stretching out an income by fees is terrible. So much for weddings and burials at the High Altar; so much less at a side one; a little more at the altar of the Blessed Virgin than at that of S. Holobellou, and so on; by which means the _curés_ of the rich churches, the Madeleine, S. Augustin, La Trinité, S. Thomas, S. Philippe and the like, multiply their incomes to an enormous extent. This is not the only country where equalization of the incomes of the clergy is desirable. S. Thomas formerly belonged to the Jacobins; the conventual buildings are now used for the museum of artillery. The church was commenced in 1683, but only finished in 1740. The portal was designed by brother Claude, a religious of the monastery; the ceiling of the choir was painted in 1724 by Lemoine, and represents the Transfiguration. L'ANCIEN ABBAYE DU VAL DE GRÂCE. When Hannah of old obtained her desire, she dedicated her son to God's service in the Temple; but Anne d'Autriche, under the same circumstances, went further, and built the church and founded the monastery of Val de Grâce, in the Rue S. Jacques. It it not often that the gratitude of sovereigns takes so magnificent a form. The Benedictine nuns of the monastery of Val Profond, which had been established near Bièvre le Châtel since the 13th century had been removed by the Queen to the Hôtel du Petit-Bourbon some years previously; but she did not commence the new buildings until she became regent. The little King laid the first stone of the church in 1645, François Mansard being the first architect; Jacques Lemercier continued the work, and Pierre Lemuet, Gabriel Leduc, and Duval finished it. The abbey is now a military hospital.