[1] Gardeners' Magazine, Dec. 1831. * * * * * REVENUE AND DEBT _Of the principal States in Europe, 1829; given from official documents, by President Von Malchulst, Minister of Finance to the King of Wurtemberg_. REVENUE. DEBT. Russian Empire £17,420,000 £35,550,000 Austria 13,940,000 78,100,000 France 39,020,000 194,400,000 Great Britain 51,500,000 819,600,000 Prussia 8,149,000 29,701,000 The Netherlands 6,590,000 148,500,000 Sweden 2,170,000 Norway 354,000 252,100 Denmark 1,238,000 3,729,000 Poland 1,306,000 5,740,000 Spain 6,420,000 70,000,000 Portugal 2,110,000 5,649,000 Two Sicilies 3,521,000 18,974,000 Sardinia 2,750,000 4,584,000 States of the Church 1,238,000 17,142,000 Grand Duchy of Tuscany 623,400 1,834,000 Switzerland 440,000 Ottoman Empire in Europe 2,475,000 3,667,000 Bavaria 2,973,000 11,311,000 Saxony 1,009,000 3,300,000 Hanover 990,000 2,384,000 Wurtemberg 851,950 2,595,000 Baden 901,290 1,670,000 Hesse (Darmstadt) 537,260 1,184,900 Hesse (Electorate) 476,000 220,000 W.G.C. * * * * * SWIMMING. (_To the Editor._) The practice of swimming is so pleasurable, and so conducive to health, and a knowledge of the art of such evident utility, that it is strange that in sea-girt England we should possess no treatise on the subject at all commensurate with its importance. There is a large work on the subject by Bernardi, a Neapolitan, too voluminous and discursive for general use; and by being in the Italian language, a sealed book to the English reader. A translation of this work into German was reviewed in the 67th number of the _Quarterly Review_; and after the observations made by the reviewer, it was really to be hoped that _we_ should before now have possessed some valuable translation of Bernardi. Great numbers are deterred from attempting to acquire the art of swimming by the time which they know must be consumed, under the present system of learning, before the exercise can be so far learned as to make it a pleasant recreation. The substance of Bernardi's practical theory appears to be, the "adapting the habitual movements of the body on land to its progress in water;" and it is attested by a commission, appointed by the Neapolitan Government to investigate Bernardi's system, that "the new method is sooner learnt than the old, to the extent of advancing a pupil in one day as far as a month's instruction according to the old plan."