The former, which is principally appropriated to the reception of debtors, is a perfect isolated world in miniature;--like a not insignificant town, only surrounded by walls thirty feet high. Cookshops, circulating libraries, coffee-houses, dealers, and artizans of all kinds, dwellings of different degrees, even a market-place,--nothing is wanting. When I went in, a very noisy game at ball was going on in the latter. A man who has money lives as well and agreeably as possible within these walls,--bating liberty. Even very 'good society,' male and female, is sometimes to be found in this little commune of a thousand persons; but he who has nothing fares ill enough; to him, however, every spot on the globe is a prison. Lord Cochrane passed some time in the King's Bench, for spreading false intelligence with a view to lower the Funds; and the rich, highly respected, and popular Sir Francis Burdett was also imprisoned here some time for a libel he wrote. The prisoner who conducted me about had been an inhabitant of the place twelve years, and declared in the best possible humour, that he had no hope of ever coming out again. An old French-woman of very good air and manners said the same; and declared that she did not intend ever to acquaint her relations with her situation, for that she lived very contentedly here, and did not know how she might find matters in France. She seemed perfectly persuaded 'que le mieux est l'ennemi du bien.' The aspect of Newgate, the prison for criminals, is more apalling. But even here the treatment is very mild, and a most exemplary cleanliness reigns throughout. The Government allows each criminal a pint of thick gruel in a morning, and half a pound of meat or a mess of broth alternately for dinner, with a pound of good bread daily. Besides this, they are permitted to buy other articles of food, and half a bottle of wine a day. They employ themselves as they please; there are separate courts belonging to a certain number of rooms or cells: for those who like to work there are work rooms; but many smoke and play from morning till night. At nine o'clock they must all attend divine service. Seven or eight generally inhabit one room. They are allowed a mattress and two blankets for sleeping, and coals for cooking, and, in winter, for warming the cells. Those condemned to death are put in separate less convenient cells, where two or three sleep together. By day, even these have a court-yard for recreation, and a separate eating room. I saw six boys, the eldest of whom was not more than fourteen, all under sentence of death, smoking and playing very merrily. The sentence was not yet confirmed, however, and they were still with the other prisoners; it was thought it would be commuted for transportation to Botany Bay. Four of a maturer age, in the same predicament,--only that the enormity of their crimes left them no hope of pardon,--took their fate still more gaily.