About the same time that Mr. C. S. Gilbert’s work appeared, another very similar to it came out sanctioned by the names of Mr. SAMUEL DREW of St. Austell, well known by his profound metaphysical writings, and of Mr. MALACHY HITCHINS, son of the celebrated astronomer, who, residing at St. Hilary, three hundred miles from London, conducted the Nautical Almanack from the second year of its appearance 1768, to the conclusion of his life in 1809, during a period of more than forty years. A well written and perspicuous life of Mr. Drew, has been given to the public by his son Mr. Jacob Halls Drew, in which many interesting particulars are given of this distinguished writer; together with a fair and impartial account of his various works, of which the most known, and perhaps the best, is his Essay on the Human Soul. This treatise, published in 1802, contains every argument that can be found in the Phædon of Plato, with additions; and the whole is not inferior to its prototype. But the observation of an ancient peripatetic philosopher, Alexander of Appodisia, a city of Caria in Lesser Asia, is equally applicable to both: Αλλ’ εστι πολλα των ὁντων, ἁ την μεν ὑπαρξιν εχει γνωριμωτατην, αγνωστοτατην δε την ουσιαν· ὡσπερ ἡτε Κινησις, και ὁ Τοπος, ετι δε μαλλον ὁ Χρονος. Εκαστου γαρ τουτων το μεν ειναι γνωριμον και αναμφιλεκτον· τις δε ποτε εστιν αυτων ἡ ουσια των χαλεπωτατων οραθηναι. Εστι δε δη τι των τοιουτων και Ἡ Ψυχη· το μεν γαρ ειναι τι την Ψυχην γνωριμωτατον και φανερωτατον· τι δε ποτε εστιν, ου ῥαδιον καταμαθειν. Our reason convinces us of its own separate existence apart from matter and organization; beyond that, we must submit to learn from higher authority. Alexander, therefore, does not go beyond the sphere of human knowledge, when he adds of the soul as capable of a separate existence, Μηδε την αρχην Οργανῳ τινι Σωματικῳ προσχρησθαι προς την ληψιν των νοουμενων, αλλ’ αρκεισθαι αυτον αυτῳ προς το γνωναι το νοουμενον. Mr. Hitchins gave several proofs of genius; but his life was cut short at an early period. Various descriptions and accounts of local districts, and of particular places in Cornwall may be found; of these I shall mention three as by far the best, and highly deserving of attention. Topographical and Historical Sketches of the Boroughs of East and West Looe, with an account of the Natural and Artificial Curiosities and Picturesque Scenery in the Neighbourhood. By Thomas Bond, Esq. Dr. Maton’s Tour; and A Guide to the Mount’s Bay and the Land’s End. By Dr. Paris. As this must in all probability be the last time of my addressing the inhabitants of my native county through the medium of any permanent work, I shall so far presume as to offer a few lines respecting myself, nearly in the words used by two among the most distinguished of modern writers.