The younger members of the office, as a slight testimony to the paternal kindness which they had received from their worthy 'Tae-pan,' invited him to dine with them, to consider himself as their guest, at a 'parting dinner.' He graciously accepted, and seemed pleased at the idea. We invited Mr. Cushing and his old friend Houqua. The latter could not be present, but sent us a very choice bird's-nest soup for the occasion. We sent to Manila for a _fine_ turkey, and on its arrival put it out to board on Honam, with injunctions that it should be well fed. The turkey was a very rare bird at Canton and supplies came from Manila. Ours looked rather haggard on arrival, and the Compradore attributed it to its being 'very tired,' but added that it would be No. 1 when killed, fat and presentable. The day came, and with it the dinner. At the proper moment a great dish was placed upon the table and the cover removed in a triumphant way, only to exhibit, to our horror, a lot of legs and wings of the turkey, but as to body next to nothing! Not the least remarkable feature of Old Canton life was the 'Factory,' as the common dwelling and common place of business of all the members, old and young, of a commercial house. The system begat mutual confidence. All affairs, past, present, and future, were discussed at the table, and became as familiar to the clerks as they were to the partners. While the latter imparted their own views and experiences, the former benefited by them. The knowledge thus acquired was applied, each in his special department, to a more intelligent co-operation, which contributed to a general harmony in current affairs or special enterprises. And so also in regard to other subjects. The younger members had the advantage through this daily 'family' intercourse of acquiring much useful information on a diversity of subjects. There were few if any Principals, who had not had in different parts of the world experience of men and things, who had not adventures to relate--how unexpected difficulties were overcome or chance advantages availed of. In daily exercises or pastimes all associated together; whether for walking, for boating, or sight-seeing, 'Tae-Pans' and 'pursers' shared them together. Should one of the former take the helm to-day, and one of the latter an oar, to-morrow saw the order reversed. At length, as the elders retired, leaving, as was always the case, vast and important affairs in course of execution, they did so with the conviction that their successors possessed the qualifications to carry them on to a logical termination, as well as to initiate new ones. * * * * *