But if the water toilets here are fabulous, what shall I say of those on the land? The colours, the textures, the infinite variety, and general loudness of these bewilder the sight and baffle the pen of ordinary mortals. The keenest rivalry is kept up amongst the fair frequenters of the establishment. They sit by hundreds there working and casing of afternoons, while the band plays from three to six, or sweeping about on the esplanade; and in the evening are there again in ever new and brighter colours. The _Dieppe Journal_ comments on the most striking toilets. It noticed with commendation the purple velvet petticoats of the ladies of a millionaire house; it glowed in describing the “_toilette Écossaise_” of another rich Frenchwoman. An officer on reading the announcement laid down the paper, and addressed a lady, his neighbour, “Mais, madame, comment est que ça se fait?” He, worthy man, had but one idea of the toilet in question, which he had gained from the Highland regiments in the Crimea. I am happy to say, both for their own sakes and their husbands and fathers, that the Englishwomen are by far the most simply dressed. The men generally speaking are clad like rational beings, but with many exceptions. I hear of a celebrity in gray velvet knickerbockers and pink silk stockings, but have not seen him. A man in a black velvet suit, and a red beard reaching his waist, has just walked past, without apparently exciting wonder in any breast but that of your contributor. Dieppe must be a paradise to the rising generation. The children share all the amusements of their elders, and have also special entertainments of their own, amongst which one notes specially two balls a week at the establishment. The whole building is brilliantly lighted every evening, and on these nights the space under the central dome is cleared of chairs, and makes a splendid ballroom. Here the little folk assemble, and go through the whole performance solemnly, just like their elders. The raised permanent seats are occupied by mammas, nurses, governesses, and the public. The girls sit round on the lowest seats, and the boys gather in groups talking to them, or walking about in the centre. They are of all nations, in all costumes--one boy in a red Garibaldian blouse and belt I noted as the most dangerous flirt. There were common English jackets and trousers, knickerbockers of many colours, and many little blue French uniforms. There was no dancer older than fifteen, and some certainly as young as seven. When the music began, the floor was at once covered with couples, who danced quadrilles, waltzes, and a pretty dance like the Schottische, to the tune of “When the green leaves come again.” At the end of each dance the girls were handed to their chairs with bows worthy of Beau Brummel. There were at least 200 grown folk looking on, and a prettier sight I have seldom seen, for the children danced beautifully for the most part. Should I like my children to be amongst