[Footnote K: When the British fleet is becalmed before Boulogne, the French flotilla is becalmed also, and cannot make any advantageous movements. The calms which lay the British fleet under great disadvantage, will give every possible advantage to the Torpedo boats, and will be the most favourable time for the attack.] ESTIMATE FOR THE PREPARATIONS 5000 boats, one hundred dollars each 500,000 dolls. 5000 Torpedoes, one hundred and fifty dollars each 750,000 5000 harpoon-guns, thirty dollars each 150,000 --------- Total 1,400,000 dolls. This is equal to 315,000_l._ sterling or about the value of three ships of 80 guns; it is equal to 7,560,000 livres, a sum of little importance to France, it being not equal to the expences of her government for one day; the men she has, and three times the number if required; the powder for the Torpedoes and arms for the men, are in her magazines. Suppose the boats and Torpedoes prepared, the harpooners exercised, and the men practised to the oars. The intrepidity of the French, in an assault, has been so often proved, that there can be no question as to their courage to rush on to the attack in any case where there is a reasonable hope of success. It is obvious, that the British ships could not put out a sufficient number of boats to oppose five thousand Torpedo boats; consequently, they have not other means of resistance than to manoeuvre and defend themselves from their ports and decks, in the best manner they can devise. It is now necessary, in calculating the chances of success, to examine various modes of attack and defence; I therefore beg of the reader, never to lose sight of the facility with which the whole of the French boats can be run into the water, manned, and ready for action, or again drawn up on the shore, and with how much ease every advantage may be taken of calms and favourable circumstances; he must also separate from his mind the idea of boats attempting to fight ships; such an attempt would be absurd; it is Torpedoes, those instruments of instantaneous destruction, which are to decide the contest; the boats are but the means of harpooning and attaching the Torpedoes to the ships: this is the whole object of the attack.