The rest of the letter is on matters of finance, equally curious and instructive. But pause we for the present, to consider the fashionable part: and, caricature as it is, we have an accurate picture of the actual French dandy. Bets, breakfasts, riding, dinners at the Café de Paris, and delirious Carnival balls: the animal goes through all such frantic pleasures at the season that precedes Lent. He has a wondrous respect for English ‘gentlemen-sportsmen;’ he imitates their clubs--their love of horse-flesh: he calls his palefrenier a groom, wears blue bird’s-eye neckcloths, sports his pink out hunting, rides steeplechases, and has his Jockey Club. The ‘tigers and lions’ alluded to in the report have been borrowed from our own country, and a great compliment is it to Monsieur de Bernard, the writer of the above amusing sketch, that he has such a knowledge of English names and things, as to give a Tory lord the decent title of Lord Cobham, and to call his dog O’Connell. Paul de Kock calls an English nobleman, in one of his last novels, _Lord Boulingrog_, and appears vastly delighted at the verisimilitude of the title. For the ‘rugissements et bondissements, bacchanale et saturnale, galop infernal, ronde du sabbat, tout le tremblement,’ these words give a most clear untranslatable idea of the Carnival ball. A sight more hideous can hardly strike a man’s eye. I was present at one where the four thousand guests whirled screaming, reeling, roaring, out of the ballroom in the Rue St. Honoré, and tore down to the column in the Place Vendôme, round which they went shrieking their own music, twenty miles an hour, and so tore madly back again. Let a man go alone to such a place of amusement, and the sight for him is perfectly terrible: the horrid frantic gaiety of the place puts him in mind more of the merriment of demons than of men: bang, bang, drums, trumpets, chairs, pistol-shots, pour out of the orchestra, which seems as mad as the dancers; whizz, a whirlwind of paint and patches, all the costumes under the sun, all the ranks in the empire, all the he and she scoundrels of the capital, writhed and twisted together, rush by you. If a man falls, woe be to him: two thousand screaming menads go trampling over his carcass; they have neither power nor will to stop.