When I walk through these fine gardens, said he, I have only to fancy myself the owner of them, and they are mine. All these gay crowds are my visitors, and I defy the grand seignior himself to display a greater variety of beauty. Nay, what is better, I have not the trouble of entertaining them. My estate is a perfect Sans Souci, where every one does as he pleases, and no one troubles the owner. All Paris is my theater, and presents me with a continual spectacle. I have a table spread for me in every street, and thousands of waiters ready to fly at my bidding. When my servants have waited upon me I pay them, discharge them, and there's an end; I have no fears of their wronging or pilfering me when my back is turned. Upon the whole, said the old gentleman with a smile of infinite good humor, when I think upon the various risks I have run, and the manner in which I have escaped them; when I recollect all that I have suffered, and consider all that I at present enjoy, I cannot but look upon myself as a man of singular good fortune. Such was the brief history of this practical philosopher, and it is a picture of many a Frenchman ruined by the revolution. The French appear to have a greater facility than most men in accommodating themselves to the reverses of life, and of extracting honey out of the bitter things of this world. The first shock of calamity is apt to overwhelm them, but when it is once past, their natural buoyancy of feeling soon brings them to the surface. This may be called the result of levity of character, but it answers the end of reconciling us to misfortune, and if it be not true philosophy, it is something almost as efficacious. Ever since I have heard the story of my little Frenchman, I have treasured it up in my heart; and I thank my stars I have at length found what I had long considered as not to be found on earth--a contented man. P. S.--There is no calculating on human happiness. Since writing the foregoing, the law of indemnity has been passed, and my friend restored to a great part of his fortune. I was absent from Paris at the time, but on my return hastened to congratulate him. I found him magnificently lodged on the first floor of his hotel. I was ushered, by a servant in livery, through splendid saloons, to a cabinet richly furnished, where I found my little Frenchman reclining on a couch. He received me with his usual cordiality; but I saw the gayety and benevolence of his countenance had fled; he had an eye full of care and anxiety. I congratulated him on his good fortune. "Good fortune?" echoed he; "bah! I have been plundered of a princely fortune, and they give me a pittance as an indemnity."