My Dear Sir,--Now that the balance of the Goddard Fund is returned to the contributors, and all the trials and vexations the administration of the fund brought upon the chief promoters are known, I think the very best thanks of the whole body of subscribers to that fund are due to the committee for their firm and sensible determination to provide for the wants of the poor imbecile recipient in the manner they did, and for their withstanding the attempt made by a person who was not in the least related to the late Mr. Goddard to obtain possession of the balance in hand. I, for one, a subscriber to the fund, return them my most hearty acknowledgments, not for the money returned to me, but for the straightforwardness of their report, and the wise and judicious manner in which they dispensed the funds. While congratulating myself and confrères on seeing the money not required for the relief of the late Mr. Goddard returned to the subscribers instead of going into the possession of a person for whom it never was intended, I think it is to be regretted that no responsible party had foreseen that much of this returned money would have been gladly placed to the credit of some benevolent or provident institution connected with photography. The whole amount, or even the half of it, would have made a very handsome nucleus for the commencement of such a fund. I have heard several wishes to that effect expressed during the last few days. Doubtless the committee did the very best thing they could have done for their own credit and the entire satisfaction of the whole of the subscribers; but I am afraid an opportunity has been lost in the interest of the incipient relief fund by not having had a receiver for these stray and unexpected sums appointed. The praiseworthy act of Messrs. Ross and Pringle, as noticed in another journal, confirms this impression.