The moon’s distance from the earth is, in round numbers, 240,000 miles. If we desire to ascertain how near, apparently, a lens would bring the satellite (or any distant object), we, of course, have but to divide the distance by the magnifying or, more strictly, by the space-penetrating power of the glass. Mr. L. makes his lens have a power of 42,000 times. By this divide 240,000 (the moon’s real distance), and we have five miles and five sevenths, as the apparent distance. No animal at all could be seen so far; much less the minute points particularized in the story. Mr. L. speaks about Sir John Herschel’s perceiving flowers (the Papaver rheas, etc.), and even detecting the color and the shape of the eyes of small birds. Shortly before, too, he has himself observed that the lens would not render perceptible objects of less than eighteen inches in diameter; but even this, as I have said, is giving the glass by far too great power. It may be observed, in passing, that this prodigious glass is said to have been molded at the glasshouse of Messrs. Hartley and Grant, in Dumbarton; but Messrs. H. and G.‘s establishment had ceased operations for many years previous to the publication of the hoax. On page 13, pamphlet edition, speaking of “a hairy veil” over the eyes of a species of bison, the author says: “It immediately occurred to the acute mind of Dr. Herschel that this was a providential contrivance to protect the eyes of the animal from the great extremes of light and darkness to which all the inhabitants of our side of the moon are periodically subjected.” But this cannot be thought a very “acute” observation of the Doctor’s. The inhabitants of our side of the moon have, evidently, no darkness at all, so there can be nothing of the “extremes” mentioned. In the absence of the sun they have a light from the earth equal to that of thirteen full unclouded moons. The topography throughout, even when professing to accord with Blunt’s Lunar Chart, is entirely at variance with that or any other lunar chart, and even grossly at variance with itself. The points of the compass, too, are in inextricable confusion; the writer appearing to be ignorant that, on a lunar map, these are not in accordance with terrestrial points; the east being to the left, etc.