are made of silk, and the latter is very elaborately ornamented. The cap also is more costly, being covered with velvet instead of cloth. At Cambridge, again, the tassel is made of gold fringe or bullion, which, in Oxford, is peculiar to the caps of noblemen; and there are many other varieties in that University, where the dress for "pensioners" (that is, the Oxford "Commoners") is specially varied in almost every college; the object being, perhaps, to give a ready means to the academic officers for ascertaining, at a glance, not merely the general fact that such or such a delinquent is a gownsman (which is all that can be ascertained at Oxford), but also the particular college to which he belongs. Allowance being made for these two items of "dress" and "caution-money," both of which apply only to the original outfit, I know of no others in which the expenditure of a Gentleman Commoner ought to exceed, or could with propriety exceed, that of a Commoner. He has, indeed, a privilege as regards the choice of rooms; he chooses first, and probably chooses those rooms which, being best, are dearest; that is, they are on a level with the best; but usually there are many sets almost equally good; and of these the majority will be occupied by Commoners. So far, there is little opening for a difference. More often, again, it will happen that a man of this aristocratic class keeps a private servant; yet this happens also to Commoners, and is, besides, no properly college expense. Tutorage is charged double to a Gentleman Commoner--namely, twenty guineas a year: this is done upon a fiction (as it sometimes turns out) of separate attention, or aid given in a private way to his scholastic pursuits. Finally, there arises naturally another and peculiar source of expense to the "Gentleman Commoner," from a fact implied in his Cambridge designation of "_Fellow_ Commoner," _commensalis_--viz., that he associates at meals with the "fellows" and other authorities of the college. Yet this again expresses rather the particular shape which his expenditure assumes than any absolute increase in its amount. He subscribes to a regular mess, and pays, therefore, whether present or not; but so, in a partial sense, does the Commoner, by his forfeits for "absent commons." He subscribes also to a regular fund for wine; and, therefore, he does not enjoy that immunity from wine-drinking which is open to the Commoner. Yet, again, as the Commoner does but rarely avail himself of this immunity, as he drinks no less wine than the Gentleman Commoner, and, generally speaking, wine not worse in quality, it is difficult to see any ground for a regular assumption of higher expenditure in the one class than the other. However, the universal impression favours that assumption. All people believe that the rank of Gentleman Commoner imposes an expensive burden, though few people ever ask why. As a matter of fact, I believe it to be true