Hats are so very subject to be injured on board-ship, and, indeed, to be blown overboard, that I should recommend but little attention to appearance in that article. In this, as well as in most of the foregoing, a large portion may be supplied from the stock in use previous to embarkation. The old saying, of ‘going to sea to wear out one’s old clothes,’ has so far sense on its side, that whatever can be decently worn will be found full good enough for that purpose. Persons who are growing, should observe the precaution of having every article of apparel made full large; else, by the time they may have been some months at sea, they will be put to serious inconvenience. It is true, that few ships sail without a tailor on board, but he is not always to be had; being generally employed by the purser; or he may be in the sick list, &c. With respect to leather-breeches, two pairs may be taken by those accustomed to hard riding; though nankeen are in general use for the greater part of the year. In the cold season, the former are extremely comfortable. Three, or even four, pairs of boots, as many of shoes, and two round hats, of the best quality; together with two best coats, of the lightest cloth, or kerseymere, two waistcoats, and two pair of breeches, of fine white kerseymere, should be packed, with the intention of being reserved for use in India. It may be said, that tailors, shoe-makers, &c. abound in India; and, that every article above-mentioned may be made up, or be obtained there. The truth is, that all artizans in that quarter expect exorbitant profits, to enable their amassing sums wherewith to return to Europe. The materials are likewise much dearer; and many, if not all, of a very inferior quality. Articles of European manufacture, except when the market is absolutely glutted, bear full £80. and occasionally £200. per cent. advance on the prime cost: add to this, that sometimes gentlemen are so far removed from their trades-people, who are by no means expeditious in their work, and, if at all expert, have ever more on hand than they can execute, as to render it next to impracticable for them to be supplied as they would wish. With respect to woollens, boots, shoes, &c. Europe is the great source; no cloths being manufactured in India, except a kind somewhat resembling serge; and the leather in general use among the native cordwainers being so ill tanned, that, after being once wet through, which is effected by the slightest exposure to moisture, it stretches, losing its shape and pliancy, so as to be both uncomfortable and unsightly. The native shoe-makers are certainly very neat in their work, but, owing to the badness of their materials, cannot, in this case, be recommended.