to fifty, the _bon-bons_ are presented by those who choose to be at the expense of them, and by those who do not, they are only wrapped in a piece of paper; but _bon-bons_ in some way or other must be presented. It would not, perhaps, be an exaggeration to state that the amount expended for presents on new year’s day in Paris, for sweetmeats alone, exceeds 500,000 francs, or 20,000_l._ sterling. Jewellery is also sold to a very large amount, and the fancy articles exported in the first week in the year to England and other countries, is computed at one-fourth of the sale during the twelve months. In Paris it is by no means uncommon for a man of 8,000 or 10,000 francs a year to make presents on new year’s day which cost him a fifteenth part of his income. No person able to give must on this day pay a visit empty-handed. Every body accepts, and every man gives according to the means which he possesses. Females alone are excepted from the charge of giving. A pretty woman, respectably connected, may reckon her new year’s presents at something considerable. Gowns, jewellery, gloves, stockings, and artificial flowers, fill her drawing-room; for in Paris it is a custom to display all the gifts, in order to excite emulation, and to obtain as much as possible. At the palace the new year’s day is a complete _jour de fête_. Every branch of the royal family is then expected to make handsome presents to the king. For the six months preceding January 1824, the female branches were busily occupied in preparing presents of their own manufacture, which would fill at least two common-sized waggons. The duchess de Berri painted an entire room of japanned pannels, to be set up in the palace; and the duchess of Orleans prepared an elegant screen. An English gentleman who was admitted suddenly into the presence of the duchess de Berri two months before, found her, and three of her maids of honour, lying on the carpet, painting the legs of a set of chairs, which were intended for the king. The day commences with the Parisians, at an early hour, by the interchange of their visits and _bon-bons_. The nearest relations are visited first, until the furthest in blood have had their calls; then friends and acquaintances. The conflict to anticipate each other’s calls, occasions the most agreeable and whimsical scenes among these proficients in polite attentions. In these visits, and in gossiping at the confectioners’ shops, which are the great lounge for the occasion, the morning of new year’s day is passed; a dinner is given by some member of the family to all the rest, and the evening concludes, like Christmas day, with cards, dancing, or any other amusement that may be preferred. One of the chief attractions to a foreigner in Paris is the exhibition, which opens there on new year’s day, of the finest specimens of the Sevres china manufactured at the royal establishment in the neighbourhood of Versailles during the preceding year.