Festivals and feasts, religious and otherwise, which are many and varied, afford some relaxation for the people. There are, according to a list compiled, some 28 religious festivals, 16 national holidays, and 14 popular feast-days. New Year's Day is termed Shihohai, and on it the Emperor prays to all his ancestors for a peaceful reign. Two days subsequently, on Genjisai, he makes offerings to him and all his Imperial ancestors, while two days later still all Government officers make official calls. These are legal holidays. The 11th of February (Kigen Setsu) and the 3rd of April (Jimmu-Tenno-sai) are observed as the anniversaries respectively of the accession to the throne and the death of Jimmu-Tenno, the first Emperor. The 17th of October (Shinsho-sai) is the national harvest festival. On this day the Emperor offers the first crop of the year to his divine ancestor, Tenshoko Daijin. It may be interesting to record that the 25th of December (Christmas Day), is observed as a holiday by the Custom-house department "for the accommodation of foreign employees." The popular festivals are equally interesting and curious. The 3rd of March (Oshinasama), is the girls' or dolls' festival, while the 5th of May (Osekku), is the boys' festival, or Feast of Flags. A three days' festival, 13th-15th of July (Bon Matsuri), is the All Souls' Day of Japan in honour of the sacred dead. The 9th of September (Kikku No Sekku), is the festival of chrysanthemums, the national flower, and the 20th of November, appropriately near the Lord Mayor of London's day, is the festival held by the merchants in honour of Ebisuko, the God of Wealth. The Feast of Flags--the boys' festival--is one much esteemed by the Japanese people. On the occasion of it every house the owner of which has been blessed with sons displays a paper carp floating from a flagstaff. If a male child has come to the establishment during the year the carp is extra large. It is considered a reproach to any married woman not to have this symbol flying outside the house on the occasion of this feast. Why the carp has been selected as a symbol is a matter upon which there is much difference of opinion. The carp, it is said, is emblematic of the youth who overcomes all the difficulties that lie in his path during life, but I confess I rather fail to see what connection there is between this fish and such an energetic youth. On this day the boys have dolls representative of Japanese heroes and personages of the past as well as toy swords and toy armour. On the girls' festival--the Feast of Dolls--there is no outward and visible display. The fact of a girl having been born in the family is not considered a matter to be boasted of. On this feast there is a great display indoors of dolls. As a matter of fact dolls form a very important part of the heirlooms of every Japanese family of any importance. When a girl is born a pair of dolls are procured for her. Dolls are much more seriously treated