In this I have not included a horse, because it is not every body who keeps one, nor is it peremptorily needful; but, both as a convenience, and as tending to health, I recommend that a cheap, safe, and quiet poney be provided: numbers are sold every week, at all prices; but I should think that, including the saddle and bridle, from 250 to 300 rupees, would be going far enough: say the whole expence should be 1000 sicca rupees, or £125; which will, I apprehend, be as little as any person can expend, so as to be either creditable or comfortable. The necessary stock of wines, spirits, wax-candles, sauces, sugar-candy, tea, coffee, salt-petre, and a number of lesser items, would require full 600 rupees more; under the supposition that a year’s stock were laid in. At that rate we may compute £200. to be necessary to establish a gentleman at his residence, supposing it to be fixed. Travelling makes quite another concern, and will be found to encrease the disbursements considerably. A comparison with the prices of those articles we, in Europe, consider to be requisite for the furniture of two or three rooms, will shew that Calcutta is by no means a favourable market for the purchase, either of furniture, or of wines, cattle, &c.; and should at once satisfy every free-mariner, free-merchant, &c. proceeding to India on speculation, that he must be provided with at least six hundred pounds to answer the demands of his outset, including house rent, which cannot well be taken at less than £150. per annum; his servants will amount to about as much more; and his table expences, pocket-money, &c., on the most moderate scale, will demand one hundred, after laying in his stock of wines, tea, &c. So that, in all, we may think he does very well on the £600. If, indeed, he should be so fortunate as to make numerous respectable acquaintances, at whose tables he may frequently become a guest, a considerable portion of the expences, stated at £100. may, perhaps, be retrenched; but such good fortune does not happen to all; and, when it does, rarely comes at once; it requires some time to gain that footing which may relieve the pressure of table charges; and when that footing has been gained, it may not be attended with more than common civility, without the smallest prospect of being served.