state to exhibit three rooms of ordinary proportions, and unfolded its full extent only by special and extraordinary mechanism. Other instances I might give in which the plan seemed to be extravagant or inconsiderate, and yet really turned out to have been calculated with the coolest judgment and the nicest foresight of domestic needs. It is sufficient to say that I do not know a house apparently more commodiously arranged than this, which was planned and built with utmost precipitation, and in the very heyday of a most tempestuous youth. In one thing only, upon a retrospect at this day of the whole case, there may appear to have been some imprudence, viz. that timber being then at a most unprecedented high price, it is probable that the building cost seven or eight hundred pounds more than it would have done a few years later. Allowing for this one oversight, the principal house on the Elleray estate, which at the time was looked upon as an evidence of Mr. Wilson's flightiness of mind, remains at this day a lasting monument of his good sense and judgment. Whilst I justify him, however, on this head, I am obliged to admit that on another field, at that very time, Mr. Wilson was displaying the most reckless profusion. A sailing club had been established on Windermere, by whom I never heard; very probably by Mr. Wilson himself; at all events, he was the leader and the soul of the confederation; and he applied annually nothing less than a little fortune to the maintenance of the many expenses which arose out of it. Amongst the members of the club there were more than one who had far larger fortunes than Mr. Wilson could ever have possessed; but he would permit no one to outshine him on this arena. The number of his boats was so great as to compose a little fleet; and some of them, of unusually large dimensions for this lake, had been built at an enormous expense by regular builders brought over expressly from the port of Whitehaven (distant from Elleray about forty-five miles), and kept during the whole progress of their labour at a most expensive Lakers' hotel. One of these boats in particular, a ten-oared barge, which you will find specially introduced by name in Professor Wilson's tale of _The Foresters_ (_vide_ p. 215), was generally believed at the time to have cost him at the least five hundred pounds. And as the number of sailors which it required to man these boats was necessarily very great at particular seasons, and as the majority of these sailors lived, during the period of their services, with little or no restraint upon their expenses at the most costly inn in the neighbourhood,--it may be supposed very readily that about this time Mr. Wilson's lavish expenditure, added to the demands of architects and builders, and the recent purchase of Elleray, must have seriously injured his patrimonial property,--though generally believed to have been originally considerably more than thirty thousand (many asserted forty thousand) pounds.