Lyons has two theatres, Le Grand, and Le Petit Spectacle. Neither of them deserve any more than a bare mention. The performers had so little reputation, that we had no wish to visit either of them. The manufactories of Lyons, being confined in their supply to the home market, are not in the same flourishing state as formerly. They still continue, however, to work up a vast quantity of silk, and on the return of peace, would doubtless recover somewhat of their former prosperity. Some years since, the silk stockings alone worked up at Lyons, were estimated at 1500 pair daily. The workmen are unhappily not paid in proportion to their industry. They commence their day's labour at an unusual hour in the morning, and continue it in the night, yet are unable to earn enough to live in plenty. Lyons appeared to me, from the cursory information which I could obtain, to be as cheap as any town in France. Provisions of all kinds were in great plenty, and were the best of their kind. There are three kinds of bread--the white bread, meal bread, and black or rye bread. The latter is in most use amongst the weavers. It is very cheap, but the measures differ so much in this part of France, that I could not reduce them to English pounds, except by a rough estimate. The best wheaten bread is about one-third or rather more of the price that it is in England; beef and mutton in great plenty, and proportionately cheap; a very large turkey for about two shillings and sixpence, English money. Pit coal is in common use in almost every house in Lyons: it is dug in the immediate neighbourhood, and is very cheap. The best land in the province may be had for about fifteen pounds (English) per acre in purchase. In the neighbourhood of Lyons, the land lets high, and therefore sells proportionately. Vegetables are of course in the greatest possible plenty, and fruit so cheap and so abundant, as to be sold only by the poorest people. Whoever is particularly fond of a dessert, let him seek it in France: for a livre he may set out a table, which in London would take him at least a Louis. Lyons has given birth to many celebrated men. Amongst them was De Lanzy, the celebrated mathematician, and friend of Maupertuis. He lived to such an extreme age as to survive his memory and faculties; but when so insensible as to know no one about him, Maupertuis suddenly asked him what was the square of 12, and he readily replied, 144, and died, as it is said, almost in the same moment. This illustrious genius was as simple as he was learned. His character, as given amongst the history of the French literati, is very amiable--of great learning, of extreme industry, simple and amiable to a degree, and invariably benevolent and good-tempered. He was yet more distinguished by his charities than by his learning. The learned Thon likewise was a native of this town.